What is an E-Way Bill?

E-Way Bill is the short form of Electronic Way Bill. It is a unique document/bill, which is electronically generated for the specific consignment/movement of goods from one place to another, either inter-state or intra-state and of value more than INR 50,000, required under the current GST regime.

When E-Way Bill is generated, a unique E-Way Bill Number (EBN) is made available to the supplier, recipient and the transporter. E-Way Bill replaces a physical document which were existed during the VAT regime for the movement of goods.

Who can generate E-Way Bill?

Normally, E-way bill is generated by the Registered Person but, there is an option on E-way Bill system where even a person who does not have GST No. can generate E-way Bill.

Let us understand with the help of story.

An Unregistered person being the owner of small retail business wants to transport the Goods from one state to another. Being the owner of the small shop and having a turnover of less than 20Lakh he does not have GST Number. So, he is quiet confused.

What option is left with him now?

Thus, Following is the step by step procedure that an unregistered person has to follow for generating E-Way Bill through E-Way Bill System.

Procedure to Generate E-Way Bill:

  • Go to E-Way Bill System
  • Go to Registration Menu
  • Then click on E-Way Bill For Citizens option
  • Click on Generate New EWB Button
  • Fill in all details in the Application Form
  • ​​Enter “URP” in GSTIN Field
  • Click on Submit
  • Finally, E-way is generated
  • E-Way Bill can be printed.

Note: Points to be considered while filing this Application form-

  1. Inward Option – Select this option if you are purchasing the goods.
  2. Outward Option – Select this option if you are supplying the goods.

Hence, E-Way Bill for Citizens option is useful for the suppliers whose turnover is less than 20 Lakhs and want to transport goods easily. Thus, even an unregistered person can create an E-Way Bill easily.