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E-Way Bill is an electronic way bill for movement of goods which can be generate on the e-Way Bill Portal. Transport of goods of more than Rs 50,000 in value cannot be make by a registere person without an e-way bill.
E-Way Bill will come into effect from 1st February, 2018 for smoother, swifter and easier inter-State movement of goods. The e-way bill can be generate online at the portal http://ewaybill.nic.in.
The e-way bill is required where movement of goods valued at Rs. 50000/- or above is involved.
- Single e-way bill for hassle-free movement of goods throughout the country.
- No need for separate transit pass in each state for movement of goods.
- Shift from departmental-policing model to self-declaration model for movement of goods.
- Taxpayers/Transporters need not visit any Tax Officers/check post for generation of e-way bill/movement of goods across States.
- No waiting time at check posts and faster movement of goods thereby optimum use of
vehicles/resources, since there are no check posts in GST regime.
- User- friendly e-way bill system.
- Easy and quick generation of e-way bill.
- Checks and balances for smooth tax administration and process simplification for easier
Verification of e-way bill by Tax Officers.
FEATURES OF THE E-WAY BILL PORTAL:
User can create masters of his Customers, Suppliers & Products for easy generation of e-way bill.
User can monitor e-way bills generated on his account/behalf.
Multiple modes for e-way bills generated for ease of use.
User can create sub-users and roles on portal for generation of e-way bills.
Alerts will be send to users via mail and SMS on registered mail id/mobile number.
Vehicle number can be enter either by the supplier/ recipient of goods who generates e-way bill or the transporter.
QR code will be print on each e-way bill for ease of seeing details.
Consolidated e-way bill can be generate for vehicle carrying multiple consignment.
MODES OF GENERATION OF E-WAY BILL:
- Web-Online using browser on laptop or desktop or phone.
- Android based Mobile App on mobile phones.
- Via SMS through registered mobile number.
- Tool-based bulk generation of e-way bills.
- Third-party based system of Suvidha Providers.
- Persons who are not registered under Goods and Service Tax law can enrol to the e-way
mechanism by using PAN and Aadhaar details and can generate user name and password to use the e-way bill system.
DOCUMENTS OR DETAILS REQUIRED TO GENERATE E-WAY BILL:
- Invoice/ Bill of Supply/ Challan related to the consignment of goods.
- Transport by road – Transporter ID or Vehicle number.
- Transport by rail, air, or ship – Transporter ID, Transport document number, and date on the document.
– Shivani Khandelwal (Article).
she is currently associated with M/s. SSRPN & Co. as assistant article.
Disclaimer: Author of this write up intends to impart the knowledge of the amendment made by the Government regulatory and step taken to ease the compliance. Author is nowhere liable for any damage or indirectly and it is advisable to the viewers to consult their professional expertise to seek the advice.