E Way bill generation process: An outlay into the subject

In this journey of Eway bill, we shall be discussing about how to generate E-way bill online under GST. First of all let me Welcome you to the journey whose destination is new E-way BILL SYSTEM, a system for hassle free movement of goods throughout the Country with one E-way Bill.

Each stakeholder to a eway bill generation process who are responsible for movement of goods,  such as taxpayers, transporter and other related stakeholders who are responsible for the movement of goods from one state to another, can take a sigh of relief. With Ewaybill, for the movement of goods across India, the taxpayers can now generate a single e-way bill online through a portal called ewaybill.nic.in. With this single E-way bill, the goods can be transported from one state to another without any hindrance.

What is ewaybill.nic.in? The common portal which goes by the link ewaybill.nic.in is the central tax website link where the supplier, receiver or transporter can generate Eway bill for the movement of goods across India. In other words, if you want to generate the eway bill, then you need to first register on the website and then only you can proceed for E-waybill generation.

For generating an E-way bill under GST the following persons plays an important role :

1. Supplier: The Supplier can register and generate e-way bills after registering on the website. Further, they also have the power to reject, if eway bill does not belong to him.
2. Recipients: The recipient to has the power to register and generate an e-way bill from ewaybill.nic.in. Further, he also has the power to reject the eway bill.
3. Transporter:  He can generate the e-way bills under GST and he can further update the vehicle numbers for the e-way bills assigned to him for transportation by the taxpayers.
4. Officer : The department shall verify the e-way bills and consignment carried with the e-way bills.
   
   Short brief about Registration Process : It is only after registration at the common portal either for SMS or Android facility or Web facility or API, the registered person can begun generating with Eway bills. The process is a one time registration where in the GST Tax payer can open the website www.ewaybillgst.gov.in and select the window eway bill generation and provide there in his GSTIN number and just click on the validation button. The system, after validation generates for you a One time password forwarded to your registered mobile number and email address updated with the GST Portal. In the next screen the system will ask you to fill in the One time password received by you and will finally ask you to create a login ID and password with which you would like to login to eway bill portal. After providing the login id and password credentials of your choice, the taxpayer has to click on the submit button to complete the registration process.

After registration process is over, the taxpayer can then log in to e-way bill portal using the login credentials provided by him. Let us try and visualize as what happens after logging into the Eway bill portal page. Once you are logged in, a new window opens up where you can see the following details on the left side of the window:

5. Eway bill
6. Consolidated E-way bill
7. Option to reject
8. Reporting
9. Masters – where you can create master for clients, transporters, products etc.
10. User management
11. Registration.

Before launching into the topic generation of eway bill let us first brief ourselves with the Characteristic features of Eway bill to understand the process of generation of E Way Bill in detail.

1. Characteristic features of an E way bill :
2. Facilitates the taxpayers to enter his master entries for customers, suppliers, transporters and products and this helps in easier and quicker generation of eway bills on the later stages of e-way bill generation process.
3. There are different modes of e-way bill generation – Web based, SMS based, Mobile App based, Bulk generation, API based, Suvidha Provider based.
4. Taxpayers can also generate and manage multiple sub-users and assign them the roles on the e-way bill system.
   
   How to generate a new eway bill on the common portal : Let us continue from the last step where we create a registration ID with the help of Eway bill registration window , in the eway bill generation stage, all you need to do is to click on the 'e-way bill’ tab and from the drop down list, you then need to click on the Generate New Tab to begun the process of generation of eway bills.

At the time of creating new Eway bill, the taxpayers must keep the invoice or bill of supply and transporter ID ready at their desk as they will be required to fill all these required details to generate the new eway bill.

To complete the construction of new E-way bill under GST, one has to follow these set e way bill rules:
. You need to select the type of transaction, i.e. sales or purchase.
. Once the type of transaction is selected, you need to choose types of document i.e. tax invoice, bill of supply or delivery challan.
. If you are generating an E-way bill for outward supply, then enter name and GSTIN for the consignee.
. After that, you need to enter items details. As stated in earlier paragraph, master creation here plays an important role at time of generation of eway bills as for example say if you have created  masters for product then the details of items will be auto populated for you,  provided the item has been created in the Masters. In the similar way masters creation for clients, transporters helps in a bigger way while generating a Ewaybill.
. After entering the products details, the taxpayer has to then select the mode of transportation. The user shall select the mode of transportation like by road, air, rail etc. In all those cases, where the user is himself carries out the transportation through the third party, then he /she will generate the E-way bill by entering the transporter id and transporter document number and date given by the transporter.
. After keying in the transporters ID, the first phase of eway bill generation process stands to get complete, after which the eway bill enters the relay race where in the Part B information relates to Ewaybill  is forwarded and left to be filled by the concerned transporter, where in the transporter enters the vehicle number. After this stage, the goods gets the eligibility for movement of goods to reach at recipients place.

Once the request has been submitted by the user, the system will verify the details automatically and shows a message, if there is any error and will generate a 12 digit code in Form EWB-01.

What happens when I don't fill the Part B (i.e., I don't enter the vehicle number or don't fill the details pertaining to transporter)?

It is important to be Note here that  in all the cases of non declaration of vehicle details, the e-way bill shall not be valid. Hence, it is very important to add a vehicle. Further, once the vehicle number is entered, the system shall show the validity. This indicates that the user in order  to get the goods moved, has to provide the details of vehicle in which the goods would be conveyed with valid date and time particulars. Otherwise, the movement of goods becomes illegal. Such vehicle number can be entered by the taxpayer or the transporter.

On completion of E Way bill generation process , the user can take the print out of the E-way bill from there. The e-way bill can be cancelled within 24 hours by the taxpayer.