E-way bill is a transit invoice generated through the e-way bill portal for transportation of any consignment worth Rs. 50,000 or more. The online system was brought in under GST to control tax evasion and other corrupt activities. The government has established that e-way bills are to be generated online throughout the nation for intrastate and interstate movement of goods before dispatch. Usually, the seller is responsible for e-way bill generation. However, under certain circumstances, the buyer may be the one required to generate an e-way bill.
This article contains the following topics that are further discussed in an elaborated manner regarding the e-way bill generation by the end consumer.
The circumstances where the end-consumer has to generate the e-way bill are:
- In cases where neither the consignor nor the transporter has generated an e-way bill, the consignee may generate the e-way bill.
- Sometimes, case may be that the supplier may not be a registered dealer under GST. In such a situation, the end-consumer becomes liable to generate an e-way bill if s/he is registered.
- With the movement of goods under ex-works contracts, the goods’ title is transferred to the buyer at factory gate. Here, the buyer will be responsible for the generation of e-way bill as they case the transportation because of engaging the transporter in it.
- If the conveyance used belongs to an unregistered end-consumer, s/he can ask the supplier to generate the e-way bill or do so themselves. Here, the Part-B of the form GST EWB-01 must be filled by the consumer too.
The e-way bill can be generated via the online e-way bill portal through these basic steps:
1. Go to the e-way bill portal https://ewaybill.nic.in/
2. Select ‘Registration’ on the Homepage and click on ‘E-way Bill for Citizens’
3. Click on ‘Generate New EWB’
4. Fill the required consumer details for enrolment: name, state (according to address mentioned), address, PAN, and e-mail.
5. Request and Verify OTP through your mobile number
6. Tick the ‘Declaration’ and click ‘Continue to Bill Generation’
7. Fill the required consignment and vehicle details:
i. ‘To’ Details: Transaction type (inward), GSTIN or registered consumer or URP if unregistered, address, Destination Pin code
ii. ‘From’ Details: Product name, HSN code, taxable value, quantity, tax break-up
iii. Part B of Form: Conveyance mode, distance, vehicle number, transporter’s details
8. Clicking on ‘Submit’ will generate your 12-digit e-way bill number
9. The e-way bill can be printed whenever you like from the ‘e-Way bill’ dropdown menu. Just click on ‘Print EWB’ and enter your e-way bill number.
It is necessary to always carry a digital or hard copy of the e-way bill while transporting goods.
To update an e-way bill, the end-consumer will be required to enter the registered mobile number and the e-way bill number after logging in to the portal. An OTP will be sent for verification on the mobile number upon request. This will redirect you to the page where you can update your details, as required.
To cancel an e-way bill you have generated, you may:
- Log on to the e-way bill portal
- Select ‘Cancel’ from the ‘E-way Bill’ or ‘Consolidated EWB’ dropdown menu
- Click on ‘Go’ after entering your e-way bill number
- Provide the suitable reason for e-way bill cancellation
Your e-way bill will then be cancelled. It must be kept in mind that an e-way bill can only be cancelled within 24 hours of its generation, and will not be legal for use after cancellation. An e-way bill cannot be cancelled if an officer in power has verified it.