E-WAY BILL – SOME NOTES

1. Rule 138 of the GST Rules requires for the generation of E-Way bill.
2. The person in charge of a conveyance shall carry the invoice or bill of supply or delivery challan, bill of entry as the case may be and a copy of the e-way bill number generated from the common portal. Please refer relevant rules for details.
3. The threshold limit for generating E-Way bill is more than Rs.50,000/- of each consignment.
4. E-way bill is a document required to be carried by a person in charge of the conveyance carrying any consignment of goods of value exceeding fifty 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.
5. The consignor or consignee, as a registered person or a transporter of the goods can generate the e-way bill. 
6. The unregistered transporter can enroll on the common portal and generate the e-way bill for movement of goods for his clients.
7. Any person can also enroll and generate the e-way bill for movement of goods for his/her own use.
8. The common portal for generation of e-way bill is https://ewaybillgst.gov.in.
9. The E-way bill consists of two parts – Part A and Part B.
10. The form meant for E-way Bill is EWB – 01.
11. Part-A Slip is a temporary number generated after entering all the details in PART-A. 
12. The details of the transporter shall be filled in Part – B.
13. If supply is made by air, ship or railways the information in Part A has to filed in by the Consignor or the recipient.
14. 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 expires on the midnight of last day.
15. The validity of the e-way bill starts when first entry is made in Part-B i.e. vehicle entry is made first time in case of road transportation or first transport document number entry in case of rail/air/ship transportation, whichever is the first entry. It may be noted that validity is not re-calculated for subsequent entries in Part-B.
16. 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.
17. The e-way bill once generated cannot be edited or modified. Only Part-B can be updated. 
18.  If e-way bill is generated with wrong information, it can be cancelled and generated afresh. 
19. The cancellation is required to be done within twenty four hours from the time of generation.
20.  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.
21. The transporter needs to explain this reason in details while extending the validity period.
22. The transporter, who is carrying the consignment as per the e-way bill system at the time of expiry of validity period, can extend the validity period.
23. The taxpayer or recipient can reject the e-way bill generated on his GSTIN by other parties.
24. The transporter, carrying multiple consignments of various consignors and consignees in one vehicle can generate and carry one consolidated e-way bill instead of carrying multiple e-way bills for those consignments.
25. The e-way bill can be generated by the registered person in any of the following methods; -

o Using Web based system

o Using SMS based facility

o Using Android App

o Bulk generation facility

o Using Site-to-Site integration

o Using GSP ( Goods and Services Tax Suvidha Provider)

26. The taxpayer has to register the mobile numbers through which he intends to generate the e-way bill on the e-way bill system.
27. 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 app through SMS. Now, the user has to download the app by clicking that link and enable it to get installed on the mobile.
28. User can upload multiple invoices and generate multiple e-Way bill at one go. This facility can be used by the taxpayers or transporters who have automated their invoice generation system. In one go, they can prepare bulk requests for e-way bills in a file from their automated system, and upload it on the common portal and generate e-way bill in one go. This avoids duplicate data entry into e-way bill system and avoids data entry mistakes also. Any taxpayer or transporter can use the bulk generation facility.
29. API interface is a site-to-site integration of two systems. Using this, the taxpayer can link his IT system with EWB system to generate EWB directly from his IT solution without keying in the details for EWB form in the Portal. This reduces duplicate data entry and eliminates the data entry mistake.