Goods and Services Tax – GST – Dated:- 31-3-2018 – E-Way Bill System FAQ General Portal What is the common portal for generation of e-way bill? The common portal for generation of e-way bill is https://ewaybillgst.gov.in I am not getting OTP on my mobile, what should I do? Please check if you have activated Do Not Disturb (DND) facility on your mobile or your service provider network may be busy. You can also use OTP, which is sent on your email-id. E-way bill system is slow, how should I proceed? Please check your internet connectivity. E-way bill pages or menu list are not being shown properly, what should I do? Please check whether your system has proper version of the browser as suggested by the e-way bill portal and also check the security settings of the browser and display property of the system. The site is best viewed on Internet Explorer 11 or above, Firefox 43.5 or above and Chrome 45 or above. Registration I have already registered in GST Portal. Whether I need to register
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name or create new password accordingly. Whenever I am trying to register, the system is saying there is no contact (Mobile) number with this GSTIN in GST Common Portal, how should I resolve this issue? This is indicating that e-way bill system is unable to get the contact details (mobile number of email address) for your GSTIN from the GST Common Portal(www.gst.gov.in). Please contact GST helpdesk 0120-4888999. Whenever, I m trying to register with my GSTIN, the system is saying Invalid GSTIN or the details for this GSTIN are not available in GST Common Portal. How should I resolve this issue? This is indicating that the GSTIN entered by you is wrong or your GSTIN details is not available in the GST Common Portal. Please check the GSTIN entered or go to the GST portal (www.gst.gov.in) and check the details of your GSTIN under Search Taxpayer tab. Whenever I am trying to register, the system is showing wrong address or mobile number. How should I resolve this issue? This is indicating
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nts, who may enter this number while generating e-waybills for assigning goods to him for transportation. How does the unregistered transporter get his unique id or transporter id? The transporter is required to provide the essential information for enrolment on the EWB portal. The transporter id is created by the EWB system after furnishing the requisite information. The details of information to be furnished is available in the user manual. I am unable to enrol as transporter as the system is saying PAN details are not validated This is indicating that PAN name and Number, entered by you, are not getting validated by the CBDT/ Income Tax system. Please enter exact name and number as in income tax database. I am unable to enrol as transporter as the system is saying Aadhaar details are not validated This is indicating that Aadhaar Number, name in Aadhaar and mobile number, entered by you, are not getting validated by the Aadhaar system. Please enter correct details. However, the Aadha
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ying to login the system says Invalid Login…Please check your username and password. How should I resolve this issue? This is indicating that you are trying to login to the e-way bill system with incorrect username and password. Please check the username and password being used to login to the system. If you have forgotten the username or password, then please use the Forgot Username or Forgot Password facility provided on the portal to recollect your username or create new password accordingly. Whenever, I am trying to login the system says Your account has been frozen . How should I resolve this issue? This is indicating that your account has been frozen because you might have cancelled your registration or your GSTIN has been de-activated in the GST Common Portal. Please visit the GST Common Portal (www.gst.gov.in) to find the status of your GSTIN under Search Taxpayer tab. In case you are able to log in on GST portal but not log on e-Way Bill portal, please lodge your grieva
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thousand rupees as mandated by the Government in terms of Section 68 of the Goods and Services Tax Act read with Rule 138 of the rules framed thereunder. It is generated from the GST Common Portal for eWay bill system by the registered persons or transporters who cause movement of goods of consignment before commencement of such movement. Why is the e-way bill required? Section 68 of the Act mandates that the Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed. Rule 138 of CGST Rules, 2017 prescribes e-way bill as the document to be carried for the consignment of goods in certain prescribed cases. Hence e-way bill generated from the common portal is required. Who all can generate the e-way bill? The consignor or consignee, as a registered person or a transporter of the goods can generate the e-way bill. The unregistered tran
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ncorrect or wrong entry in the e-way bill, then it cannot be edited or corrected. Only option is cancellation of eway bill and generate a new one with correct details. Whether e-way bill is required for all the goods that are being transported? The e-way bill is required to transport all the goods except exempted under the notifications or rules. Movement of handicraft goods or goods for job-work purposes under specified circumstances also requires e-way bill even if the value of consignment is less than fifty thousand rupees. Kindly refer to the e-way bill rules for other exemptions. Is there any validity period for e-way bill? Yes. Validity of the e-way bill depends upon the distance the goods have to be transported. In case of regular vehicle or transportation modes, for every 100 KMs or part of its movement, one day validity has been provided. And in case of Over Dimensional Cargo vehicles, for every 20 KMs or part of its movement, one day validity is provided. And this validity ex
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for interstate movement. The e-way requirement for intra state movement will be notified later. What is the Part-A Slip? Part-A Slip is a temporary number generated after entering all the details in PART-A. This can be shared or used by transporter or yourself later to enter the PART-B and generate the E-way Bill. This will be useful, when you have prepared invoice relating to your business transaction, but don t have the transportation details. Thus you can enter invoice details in Part A of eway bill and keep it ready for entering details of mode of transportation in Part B of eway bill. When I enter the details in e-way bill form, the system is not generating e-way bill, but showing Part-A Slip? If you don t enter the vehicle number for transportation by road or transport document number for other cases, the system will show you the PART-A slip. It indicates that you have not completed the e-way bill generation process. Only when you enter the Part-B details, e-way bill will be gene
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e can also create sub-users for a particular business place and assigned the role for generating the e-way bill to that sub user for that particular business place. How does taxpayer enter Part-A details and generate e-way bill, when he is transporting goods himself? Sometimes, taxpayer wants to move the goods himself. E-way bill Portal expects the user to enter transporter ID or vehicle number. So if he wants to move the goods himself, he can enter his GSTIN in the transporter Id field and generate Part-A Slip. This indicates to the system that he is a transporter and he can enter details in Part-B later when transportation details are available. What has to be entered in GSTIN column, if consignor or consignee is not having GSTIN? If the consignor or consignee is unregistered taxpayer and not having GSTIN, then user has to enter URP [Unregistered Person] in corresponding GSTIN column. When does the validity of the e-way bill start? The validity of the e-way bill starts when first ent
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source to destination has to be considered based on the distance within the country. That is, in case of export, the consignor place to the place from where the consignment is leaving the country, after customs clearance and in case of import, the place where the consignment is reached the country to the destination place and cleared by Customs. Whether e-way bill is required, if the goods are being purchased and moved by the consumer to his destination himself? Yes. As per the e-way bill rules, e-way bill is required to be carried along with the goods at the time of transportation, if the value is more than ₹ 50,000/-. Under this circumstance, the consumer can get the e-way bill generated from the taxpayer or supplier, based on the bill or invoice issued by him. The consumer can also enroll as citizen and generate the e-way bill himself. Can the e-way bill be modified or edited? The e-way bill once generated cannot be edited or modified. Only Part-B can be updated. However, if
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mbers Example Entry ABC1234 DEF 234 DEF0234 AB123456 UP 1 345 UP010345 AB12A1234 AP 5 P 23 AP05P0023 AB12AB1234 TN 10 DE 45 TN10DE0045 AB12ABC1234 KE 3 PEW 1265 KE03PEW1265 DFXXXXXXXXXXXXX For Defence Vehicle, start with DF DF02K123 TRXXXXXXXXXXXXX For Temp RC Vehicle, start with TR TRKA01000002 BPXXXXXXXXXXXXX For Bhutan Vehicle, start with BP NPXXXXXXXXXXXXX For Nepal Vehicle, start with BP How to enter the vehicle number DL1AB123 as there is no format available for this in e-way bill system? If the RC book has vehicle number like DL1A123, then you enter as DL01A0123. The vehicle entered in the e-way bill system is only for information and GST officer will accept this variation. How can anyone verify the authenticity or the correctness of e-way bill? Any person can verify the authenticity or the correctness of e-way bill by entering EWB No, EWB Date, Generator ID and Doc No in the search option of EWB Portal. How to generate e-way bill for multiple invoices belonging to same consigno
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agreement with him. What has to be done, if the validity of the e-way bill expires? If validity of the e-way bill expires, the goods are not supposed to be moved. However, under circumstance of exceptional nature and trans-shipment , the transporter may extend the validity period after updating reason for the extension and the details in PART-B of FORM GST EWB-01. Can I extend the validity of the e-way bill? Yes, one can extend the validity of the e-way bill, if the consignment is not being reached the destination within the validity period due to exceptional circumstance like natural calamity, law and order issues, trans-shipment delay, accident of conveyance, etc. The transporter needs to explain this reason in details while extending the validity period. How to extend the validity period of e-way bill? There is an option under e-way bill to extend the validity period. This option is available for extension of e-way bill before 4 hours and after 4 hours of expiry of the validity. He
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estination of the movement is entered. The other details are entered as per the invoice. In case ship to state is different from Bill to State, the tax components are entered as per the billing state party. That is, if the Bill to location is inter-state for the supplier, IGST is entered and if the Bill to Party location is intra-state for the supplier, the SGST and CGST are entered irrespective of movement of goods whether movement happened within state or outside the state. How to handle Bill from – Dispatch from invoice in e-way bill system? Sometimes, the supplier prepares the bill from his business premises to consignee, but moves the consignment from some others premises to the consignee as per the business requirements. This is known as Billing From and Dispatching From . E-way bill system has provision for this.In the e-way bill form, there are two portions under FROM section. In the left hand side – Bill From supplier s GSTIN and trade name are entered and in the right hand si
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f one invoice is being moved in multiple vehicles simultaneously? Where the goods are being transported in a semi knocked down or completely knocked down condition, the EWB shall be generated for each of such vehicles based on the delivery challans issued for that portion of the consignment as per CGST Rule 55 which provides as under: (a) Supplier shall issue the complete invoice before dispatch of the first consignment; (b) Supplier shall issue a delivery challan for each of the subsequent consignments, giving reference of the invoice; (c) each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and (d) Original copy of the invoice shall be sent along with the last consignment Please note that multiple EWBs are required to be generated in this situation. That is, the EWB has to be generated for each consignment based on the delivery challan details along with the corresponding vehicle number. Updating Transp
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vement of consignment for weighment to the weighbridge? No e-Way bill is required for movement of goods upto a distance of 20 Km from the place of business of consignor to a weighbridge for weighment or from the weighbridge back to the place of business of consignor, within the same State, subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with Rule 55. Who all can update the vehicle number for the e-way bill? The Vehicle number can be updated by the generator of the e-way bill or the transporter assigned by the generator for that particular e-way bill. Can Part-B of e-way bill entered/updated by any other transporter? The present transporter can fill or update PART-B of the EWB. The e-way bill can be assigned from one transporter to another transporter, for further movement of consignment. Under this circumstance, the latest transporter, assigned for that e-way bill, can update Part-B of EWB. If the vehicle, in which goods are
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-B or Vehicle number be updated for an e-way bill? The user can update Part-B (Vehicle details) as many times as he wants for movement of goods to the destination. However, the updating should be done within the validity period. Can the e-way bill entry be assigned to another transporter by authorized transporter? The authorized transporter can assign the e-way bill to any enrolled or registered transporter for further transportation of the goods. Subsequently, the new transporter can only update the Part-B of the EWB. In case of transportation of goods via rail/air/ship mode, when is user required to enter transport document details, as it is available only after submitting of goods to the concerned authority? Where the goods are transported by railways or by air or vessel, the Part B of the e-way bill can beupdated either before or after the commencement of movement. But, where the goods are transported by railways, the railways shall not deliver the goods, unless the e-way bill as r
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cified in the e-way bill on the portal, should match with the details of conveyance through which goods are actually being transported. How to enter multiple modes of transportation, i.e., road, rail, ship, air for the same e-way bill? One e-way bill can go through multiple modes of transportation before reaching destination. As per the mode of transportation, the EWB can be updated with new mode of transportation by using Update Vehicle Number . Let us assume the goods are moving from Cochin to Chandigarh through road, ship, air and road again. First, the taxpayer generates the EWB by entering first stage of movement (by road) from his place to ship yard and enters the vehicle number. Next, he will submit the goods to ship yard and update the mode of transportation as Ship and transport document number on the e-way bill system. Next, after reaching Mumbai, the taxpayer or concerned transporter updates movement as road from ship yard to airport with vehicle number. Next the taxpayer or
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circumstance, each time the consignment moves from one place to another, the transporter needs to enter the vehicle details using Update Vehicle Number option in part B of the EWB, when he starts moving the goods from that place. The transporter can also generate Consolidated EWB with the EWB of that consignment with other EWBs and move the consignment to next place. This has to be done till the consignment reaches destination. But it should be within the validity period of a particular EWB. How does the transporter handle multiple e-way bills which pass through transshipment from one place to another in different vehicles, to reach the destinations? Some of the transporters move the consignments from one place to another place before the goods reach the destination, as per the movement of vehicles. Sometimes the consignments is moved to 8-10 branches of the transporter, before they reach their destination. The consignments reach the particular branch of transporter from different plac
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in 24 hours from the time of generation. Rejecting e-Way Bill Who can reject the e-way bill and Why? The person who causes transport of goods shall generate the e-way bill specifying the details of other person as a recipient of goods. There is a provision in the common portal for the other party to see the e-way bill generated against his/her GSTIN. As the other party, one can communicate the acceptance or rejection of such consignment specified in the e-way bill. If the acceptance or rejection is not communicated within 72 hours from the time of generation of e-way Bill or the time of delivery of goods whichever is earlier,, it will be deemed that he has accepted the details. How does the taxpayer or recipient come to know about the e-way bills generated on his GSTIN by other person/party? As per the rule, the taxpayer or recipient can reject the e-way bill generated on his GSTIN by other parties. The following options are available for him to see the list of e-way bills: • He c
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-way bill? Consolidated EWB is like a trip sheet and it contains details of different EWBs in respect of various consignments being transported in one vehicle and these EWBs will have different validity periods. Hence, Consolidated EWB does not have any independent validity period. However, individual consignment specified in the Consolidated EWB should reach the destination as per the validity period of the individual EWB. What has to be done, if the vehicle number has to be changed for the consolidated e-way bill? There is an option available under the Consolidated EWB menu as regenerate CEWB . This option allows you to change the vehicle number to existing Consolidated EWB, without changing the individual EWBs. This generates a new CEWB, which has to be carried with new vehicle. Old CEWB will become invalid for use. Can the consolidated e-way bill (CEWB) have the goods / e-way bills which are going to be delivered before reaching the destination defined for CEWB? Yes, the consolidat
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axpayer has to register the mobile numbers through which he intends to generate the e-way bill on the e-way bill system. Please see the user manual for SMS based e-way bill generation available on the portal for further details. How can the taxpayer use the Android App to generate the e-way bill? The taxpayer has to register the IMEI (International Mobile Equipment Identity) number of the mobile phones through which he intends to generate the e-way bill on the e-way bill system. Please see the user manual for Mobile App based e-way bill generation available on the portal for further details. How to download mobile app? The mobile app is available only for the taxpayers and enrolled transporters. It is not available in Play Store. The main user has to login and select the for mobile app under registration menu. The system asks to select the user/sub-user and enter the IMEI number of the user. Once it is entered, the concerned user gets the link in his registered mobile to download the a
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so, he can use excel based bulk generation tool available on the portal. The invoice and other details need to entered as per the format and JSON file can be generated. This JSON file need to be uploaded in the portal for generation of multiple e-Way bills. For more details, please refer to the user manual of the bulk generation and bulk generation tools under tool section at EWB portal and follow the instructions. Bulk generation facility can be used for what activities on e-way bill portal? One can use bulk generation facility for o Generation of e-way bills, o Updation of Part-B of e-way bills o Generation of Consolidated e-way bills Pl refer to the user manual of the bulk generation tools on the portal What are the benefits of the bulk generation facility? Benefits of the bulk generation facility are as follows: o Generation of multiple e-way bills in one go. o It avoids duplicate keying in of the invoices to generate e-way bills. o It avoids the data entry mistakes while keying in
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y bill details and generate e-way bills. Here, the taxpayer has to make double entries – once for Invoice generation in his system and second time for e-way bill generation. He can integrate his system with EWB system through API. The EWB details are sent from taxpayer system to e-Way bill system through APIs and generation of e-way bill happens at e-Way bill system instantaneously. The eWay bill data is send back to the taxpayer system by the e-Way bill system so that EWB data can be stored in the taxpayers system itself. This will lead saving of manpower and cost of operator for this purpose. Secondly API interface will eliminate data entry mistakes/errors being made by operator. It also saves time. Thirdly e-way bill number can be stored by the taxpayer system in his database with the corresponding invoice. Even in the invoice itself, EWB number can be printed so that printout of EWB need not be taken out and carried out along with the vehicle, separately. What are the pre-requisite
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e generating EWB on behalf of supplier or recipient. He need to enter both supplier and recipient details while generating EWB, which is not allowed as a supplier or recipient. To change his position from supplier or recipient to transporter, the taxpayer has to select the option Register as Transporter under registration and update his profile. Once it is done with logout and re-login, the system changes taxpayer as transporter and allows him to enter details of both supplier and recipient in EWB as per invoice. How does the taxpayer update his latest business name, address, mobile number or e-mail id in the e-way bill system? EWB System (www.ewaybillgst.gov.in ) is dependent on GST Common portal (www.gst.gov.in) for taxpayers registration details like legal name/trade name, business addresses, mobile number and e-mail id. EWB System will not allow taxpayer to update these details directly in the EWB portal. If taxpayer changes these details at GST Common portal, it will be updated in
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ed or resigned, the sub-user account is frozen / blocked to avoid mis-utilisation. How many sub-users can be created? For every principal/additional place of business, user can create maximum of 3 sub-users. That is, if tax payer has only (one) principal business place (and no additional place of business), he can create 3 sub-users. If tax payer has 3 additional places and one principal place of business (ie 4 places), then he can create 12 (4 X 3) sub users. Why are the reports available only for a particular day? The user is allowed to generate report on daily basis. Because of criticality of the system for performance for 24/7 operation, the reports are limited to be generated for a day. The user can change date and generate the report for that date. Hence, the user is advised to generate report daily and save in his system. Why masters have to be entered? EWB system has an option to enter the masters of user – client master, supplier master, transporter master and product master.
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en intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in the EWB system. The detention report will go to the concerned senior GST State/Central officer to redress the grievance. Miscellaneous What is Over Dimensional Cargo? Over Dimensional Cargo mean a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules 1989 made under the Motor Vehicles Act, 1988. How the consignor is supposed to give authorization to transporter or e-commerce operator and courier agency for generating PART-A of e-way bill? It is their mutual agreement and way out to do the same. If a transporter or courier agency or the e-commerce operator fills PART-A, it will be assumed by the department that they have got authorization from consignor for filling PART-A. In case of Public transport, how to carry e-way bill? In case of movement of goods by public transport, e-way bill
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h goods. Further, e-way bill generated for the movement is required to be produced at the time of delivery of the goods. Railways shall not deliver goods unless the e-way bill required under rules is produced at the time of delivery. But for the purposes of e-way bill, the expression transported by railways does not include the leasing of parcel space by Railways . If the value of the goods carried in a single conveyance is more than 50,000/- though value of all or some of the individual consignments is below ₹ 50,000/-, does transporter need to generate e-way bill for all such smaller consignments? As rule 138(7) will be notified from a future date, hence till the notification for that effect comes, transporter needs not generate e-way bill for consignments having value less than ₹ 50,000/-, even if the value of the goods carried in single conveyance is more than ₹ 50,000/-, till the said sub-rule is notified. Does the vehicle carrying goods from CSD to unit run cant
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e states separately. I am dealer in tractors. I purchased 20 tractors from the manufacturer. These tractors are not brought on any motorized conveyance as goods but are brought to my premise by driving them. Also, these tractors have not got the vehicle number. Is e-way bill required in such cases? E-way bill is required in such cases. The temporary number or any identifiable number with the tractor have to be used for filling details of the vehicle number for the purpose of e-way bill generation. Who is responsible for EWB generation in case DTA sales from SEZ/FTWZ? There is no special provision for such supply and hence the registered person who causes movement of goods shall be responsible for the generation of e-Way bill as per the rules. In many cases where manufacturer or wholesaler is supplying to retailers, or where a consolidated shipment is shipped out, and then distributed to multiple consignees, the recipient is unknown at the time the goods are dispatched from shipper s pr
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the basis for generation of e-way bill in such cases. Whether shipping charges charged by E-commerce companies needs to be included in consignment value though the same is not mentioned on merchant s invoice? Consignment value of goods would be the value determined in accordance with the provisions of section 15. It will also include the central tax, State or Union territory tax, integrated tax and cess charged, if any. So shipping charges charged by E- by the e-commerce companies need not be included in the consignment value . Where an invoice is in respect of both goods and services, whether the consignment value should be based on the invoice value (inclusive of value of services) or only on the value of goods. Further, whether HSN wise details of service is also required to be captured in Part A of the e-way bill in such case. Consignment value and HSN needs to be determined for goods only not for services as only the goods are in movement and e-way bill needs to be generated accor
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