E-way bill: What are e-way bills? How to generate it?

A bill required while transporting the goods is a waybill that includes details such as the consignor's name, consignee, details related to the shipment of goods, etc. Getting these bills can be time-consuming and burdensome. A digital platform has been introduced in an E-way bill that can generate through the GST portal to eliminate the issue.

The E-way bill ensures that the laws of GST are complied with. Also, it helps to track the movement of goods. This article describes the components related to the E-way bill.

What is an e-way bill?

• It is mandatory for transporting goods across the state which exceeds Rs. 50,000.
• An e-Way bill is issued during “supply”, transport/ exchange of goods where there is no supply of goods, with/without payment, in/outside the ordinary course of business.
• The supplier generates the e-way bill. A transporter fulfills this formality and can file PART A of the Form GST EWB-01.
• Whether the party is registered or unregistered, the bill is mandatory.
• A person can generate a consolidated e-way bill for multiple consignments being transported in a single conveyance. Such consolidated e-way bill is generated in Form GST EWB-02.

What is the procedure to generate e-way bills?

Step 1: Log in to the e-Way Bill Generation Portal (https://ewaybill.nic.in) using the username and password. Then enter the captcha. 
Step 2: Click on the “e-Way Bill” tab, which is available on the left side of the page. Then click on the "Generate New" option.
Step 3: Choose the suitable option from:

• Transaction type: For the recipient of goods, select “Inward” and select “Outward” for the supplier.
• Sub-type: to be selected based on Transaction type
• Document type
• Document No.
• Document Date

Step 4: Enter the details (as recipient or supplier). The entity can mention unregistered “URP” in the "GSTN" column.

Step 5: Provide the following details:

• Name of product,
• Product description
• Quantity, 
• HSN Code, 
• Total value, 
• Taxable value, 
• Tax rates, 
• Cess rates

Step 6: After that, provide details of the transporter, which includes:

• Transport vehicle number or
• Transporter name, Doc. No. and date.

Step 7: After filling in all the details, click on the "Submit” button. 
Step 8: Then, an e-Way bill will be generated as “Form EWB-01”. Form EWB-01 indicates a 12-digit unique code.
Step 9: Further, for printing the e-Way bill, the user needs to log in to the e-Way Bill Generation Portal (https://ewaybill.nic.in)
Step 10: On the left side corner of the page, select “e-way bill”, then select the "Print EWB" option from the drop-down menu.
Step 11: Enter the 12-digit unique code generated in Step 8.
Step 12: E-way bill will appear on the screen. Click on the “print” button displayed at the bottom of the page.