E-Way bill is mandatory now. For goods above Rs. 50,000 as mandated by the government in terms of Section 68 of GST Act, mentioned a circular released by Central Board of Indirect Taxes and Customs (CBIC). E-way can be generated from ewaybillgst.gov.in portal by the registered persons or transporters who cause movement of goods of consignment as told by CBIC.
Basically, there are four stakeholders that are concerned with E-way bill suppliers, recipients, transporters and tax officers. The general concern of tax officers is to worry whether the consignment is accounted by both suppliers and recipients.
Who needs to generate an e-Way bill?
1. Every registered person responsible movement of goods of consignment
• In relation to supply (sales)
• For reasons other than supply (sales return, branch transfer)
• Due to inward supply from an unregistered person.
2. Every unregistered person who causes movement of goods.
3. Transporters carrying goods by any medium need to generate this bill if their supplier has not generated an e-way bill.
Procedure to Register on E-way Bill Portal: For Transporters and Businesses already registered on GST Portal
- Registered persons need to use their GSTIN (Goods and Service Tax Identification Number) to register on the portal.
- Go to the portal and click on registration and choose E-way bill registration and enter GSTIN.
- The system will automatically send an OTP to your registered mobile network. That had been registered previously on the GST portal.
- After successful authentication the system will allow you to generate your username password for the e-way bill system.
- You can proceed to make entries to generate e-way bill using these credentials now.
Steps to Register on the E-way Bill Portal: For Transporters that are not Registered on GST portal
An unregistered taxpayer will not have a GSTIN so an alternative method is present for them to register on the e-way bill portal using the business details.
1. Keep the business details in order and log on to portal ewaybill.nic.in.
2. Click on the tab “Enrollment for Transporters”.
3. A form will open with some non compulsory and some compulsory fields as often marked with an asterisk*sign. This form will ask you to fill basic details like State, Trade Name, PAN, Type of Enrollment (Warehouse/Depot, Godown, Cold Storage or Transport) Constitution of Business (Foreign Company, Partnership, Proprietorship, Public Limited.
4. The form will ask Do you have Aadhar number of Proprietor or Main person of Company / Firm (Select “Yes” OR “No”).
I. If “Yes” is selected, tick a box authorizing the GSTN to obtain one’s details from UIDAI for the purpose of verification and proceed to Aadhaar verification. An OTP will be sent to your registered mobile number on the UIDAI portal. Complete the verification.
II. Upload address proof and ID Proof.
5. Once the form is submitted, the e-way bill portal will generate a 15 digit Transporter ID or TRANS ID, along with the user credentials, thus completing the process of e-way bill registration.
6. Now you can provide this 15 digit TRANS ID to your clients so that they include that in the e-way bill, then transporter will be able to access the same on the e-way bill portal and enter the vehicle number, for the movement of consignment.