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written by Khatabook | November 8, 2021

What is EWay Bill? How to Download the EWay Bill in PDF Format?

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Table of Content


Under the new Goods and Services Tax Regime, the e-Way bill form or Electronic Way Bill was introduced to ensure the goods' smooth, quick, and easy movement across India. Whenever there is a movement of goods from one place to another with a value exceeding Rs 50,000, every registered person needs to generate an e way bill or EWBThe most notable part here is that this bill generated in one State or Union territory is valid for use in another State or Union territory. 

Why is E Way Bill 01 needed?

E Way Bill 01 is evidence specifying the movement of the goods from one location to another. For certain goods, eWay bill 01 needs to be generated even if the value of goods is less than Rs. 50,000:

1. Interstate movement of Goods from principal place to job worker place and vice versa: When goods are transported from a principal location to a job worker or vice versa, then the e Way bill 01 will be generated either by the principal or by the job worker.

2. Interstate movement of handicraft goods exempt from the purview of GST: When handicraft goods are transported from one location to another, the person exempted from getting registration under GST Act needs to obtain registration under the EWay bill.

The primary purpose of introducing e Way bill 01 is to reduce the possibility of tax evasion and to stop the complicated paperwork process. 

Methods to Generate e Way bills 01:

An EWay Bill is generated electronically  in Form GST EWB-01 o n the common portal. It can even be generated through various modes such as Android App, SMS, Bulk upload tool, Application programming interface (API) sites, SMS facility, and bulk generation through JavaScript Object Notation (JSON) files using the Goods and Service Tax Suvidha Provider.

1. Online: Anyone can log in to the common portal and generate the e Way bill 01.

2. SMS Facility: The most simple, easy and convenient mode to generate the e Way bill 01 is using an SMS facility. This method is usually used in times of emergency.

3. Offline tool: Businesses with a large consignment generating multiple e Way bill 01 can upload a JSON File.

EWay Bill Format

The e Way Bill Format pdf is as follows:

Details to be furnished in Form GST EWB-01 :

The Eway bill Form GST EWB 01 will contain two parts :

Part A :

Part A of the bill usually comprises of :

  1. Goods and Services Tax Identification Number (GSTIN) of supplier and recipient 
  2. Harmonized System of Nomenclature (HSN) Code 
  3. Place of supply
  4. Date and Place of Supply 
  5.  Value of the Goods 
  6. Document details such as Tax invoice, Bill of Entry, Bill of Supply.
  7. Reason for supply.

Usually, the Details in Part A are filled by the Registered Person who is causing the movement of the Goods or by the recipient if the supplier is unregistered. However, it can even be generated by transporter, by e-commerce operator or even by courier agent .

Part B

Part B of the bill usually comprises of :

  1. Transporter document number
  2.  Vehicle number

The supplier usually fills up part B details; however, it can even be filled up by the transporter only after obtaining authorisation by the supplier. An e Way Bill 01 is considered valid only if the details in Part B are furnished completely. However, a relaxation is given that if the goods are transported within 50 km, then details in Part B may not be furnished. 

Transportation of goods from one conveyance to another: Where the goods are transferred from one conveyance to another, the consigner or recipient has to update the details in Part A and Part B before the goods are taken further for movement.

Also Read: GSTR-4: Return Filing, Format, Eligibility & Rules

Situation under which Generation of EWay Bill is not required:

  1. Transportation of Liquified Petroleum Gas for domestic consumption
  2. Kerosene oil sold under PDS System
  3. Semi-Precious and Precious stones, metals, pearls
  4. Currency
  5. Used personal and household items
  6. Goods transported through Non- Motorised conveyance.
  7. Goods that are specifically exempted from the GST

Validity of E Way bill 01:

The validity of the EWay bill 01 depends on the distance that is travelled.

Distance Travelled

Date Valid upto 

Upto 200 km

1 day in case of other than Over Dimensional Cargo 

200 km and part thereof

Additional 1 day in case of other than Over Dimensional Cargo

Upto 20 Km

1 day in the case of Over Dimensional Cargo

20 km and part thereof

Additional 1 day in case of Over Dimensional Cargo

Other Important points:

  • If the goods are transported through railways, then there is no requirement to generate an e Way Bill 01; however, the consignor has to carry a supply or delivery challan bill with it. 
  • The registered person can generate the e Way Bill 01 even if the value of the goods does not exceed Rs. 50,000
  • Where the supplier of the goods is an unregistered person, and the recipient is a registered person, the recipient of the goods might have to generate an e Way Bill 01 during the commencement of the journey.
  • Information submitted in the e Way Bill 01 is used while filing GST returns in Form GSTR-1.

Pre-conditions and steps for generation of e Way Bill 01:

The Facility to generate E Way Bill is available with the supplier, recipient and even with the transporter. 

Mandatory documents for EWay bill generation:

  • GSTIN of the registered person 
  • The mobile number that is registered with the GST Portal

What are the steps to generate e Way Bill 01?

Here are the steps to generate e Way Bill 01 online:

Step 1: Log in to the Eway bill from the GST portal- https://ewaybill.nic.in/

Entering the Username, password and the Captcha code; click on the “login “ option

Step 2: Click on the “Generate New “ option under the e Way Bill 01 tab on the left-hand side of the dashboard.

Step 3: Enter the complete details that appear on the screen, which usually include 

1. Transaction type: Select either “outward” or “inward” according to your requirements.

2. Sub-type: Select the relevant sub-type.

3. Document Type: Select the nature of the document, which can either be invoice, bill, challan, credit or debit note.

4. Document Number: Enter the correct document number as mentioned in the supporting transport documents.

5. Document date: Enter the date that is mentioned in the challan or invoice.

6. To/ From address: Enter the relevant address of the supplier and recipient.

7. Item details such as product description, HSN Code, Quantity, Value of the supply.

8. Transporter name, document number and date.

Step 4: Check all the details filled before clicking on the Submit option. Click on the Submit option. If any error is found, then an Error message shall pop out.

You can take the print of the bill at any time by logging in.

How to download e Way bill in pdf?

You can follow the following simple steps to get your e Way Bill 01 generated:

Step 1: First, you have to log in to the official EWay bill portal- https://ewaybill.nic.in/

Step 2: Click on the Print EWB option under the EWay Bill Tab.

Step 3: Enter your e Way Bill 01 number, which usually consists of 12 numbers and click on the “GO” option.

Step 4: The entire eWay Bill format details get displayed. You need to check the full information once. 

Step 5: Click on the PRINT option given below: 

Step 6: You have to select the path and the destinatio n as “ Microsoft to PDF “ or “ Save as PDF “ to ge t the Bill saved in pdf Format.

Also Read: GST Invoice – Learn About GST Invoice Rules And Bill Format

Conclusion 

The e Way Bill 01 is needed for the transportation of goods across India in a transparent manner. This electronic bill can be easily generated by following the step-by-step process as discussed in this article. By following the proper rules and regulations along with this bill, the goods transportation can be executed without any problem. We hope through this article we have cleared your doubts regarding form GST EWB-01 and e way bill format download. Subscribe to Khatabook for more information on accounting , GST, business tips and more.

FAQs

Q: What documents need to be carried along with the EWay bill by the Transporter or consigner ?

Ans:

The transporter needs to carry various documents such as invoice cum bill of supply, delivery challan, bill of entry and also a copy of the EWay bill.

Q: Which types of transactions need to be covered under the e Way Bill 01 requirement?

Ans:

Transportation of goods such as outward or inward, whether within the State or interstate by a registered or unregistered person, is covered by the requirements of the EWay Bill.

Q: What is Transporter ID or TRANSIN ?

Ans:

Transporter ID or TRANSIN is a 15 digit number generated by the portal to an unregistered transporter, and it is similar to the Goods and Service Tax Identification Number (GSTIN) that is issued.

Q: What are the other modes available to generate e Way Bill 01?

Ans:

The e Way Bill 01 can be generated using :

  1. Web-based system
  2. Sms facility
  3. Android app
  4. Bulk generation through JSON file
  5. Using the Goods and Service Tax Suvidha Provider
  6. Site-to site facility

Q: How many times the details in Part B can be updated?

Ans:

The details in the EWay bill can be updated as many times as required; however, it should be done within the given period until it is valid.

Q: Is updating details in Part B must?

Ans:

Entering the details in Part B is a must if the distance to be travelled is more than 50 kms. An EWay Bill generated without Part B details entered in it will be considered an invalid EWay Bill.

Q: Can the details in the EWay bill be edited or modified?

Ans:

The details once entered and generated, cannot be edited or modified. However, the details of Part B can be updated. If the details entered are wrong, one can cancel the existing EWay bill and generate a new one. But the cancellation needs to be done within 24 hours of generating the bill.

Q: What type of return not filed leads to blocking of e Way Bill 01 generation?

Ans:

If the registered person does not file Form GSTR-3B, it may lead to blocking of EWay bill generation.

Q: Can a person be blocked from the facility of generating an e Way Bill 01?

Ans:

According to Rule 138E, a user can be blocked from generating an E-Way bill from the said GSTIN number if :

A.  A person who is paying tax under the composition scheme has not furnished the data for two consecutive quarters.

B.  A person paying tax under a regular scheme has not furnished the data for two tax periods.

C. A person paying tax under a regular scheme has not furnished GSTR-1 for any two tax periods or quarters.

D. A person whose GST Registration is suspended under the said Act.

Q: What happens if the vehicle gets stuck in a particular location due to a natural calamity?

Ans:

Usually, the EWay bill is valid for a period mentioned according to the provisions. However, if the vehicle is stuck due to an exceptional circumstance, say natural calamity, the transporter can generate another EWay bill by updating the details in Part B of the form.

Q: Can an e Way Bill 01 be cancelled?

Ans:

Yes, an e Way Bill 01 can be cancelled within 24 hours of  a generation when either the goods are not transported or when the goods transported are not according to the details furnished.

Q: Can a Consolidated EWay bill 01 be generated?

Ans:

Yes. If multiple consignments are transported through one conveyance, a consolidated EWay bill can be generated through Form GST EWB-01 from the common portal. 

Q: Is an EWay bill required if the goods are transported through one’s vehicle?

Ans:

Yes. An e Way Bill 01 is required to be generated even if the goods are transported through one’s vehicle if the value of goods transported exceeds the value of Rs. 50,000. 

Q: Is there any statutory requirement to maintain e Way Bill 01?

Ans:

Yes . According to Section 68, every person in charge of the movement of the goods of a value exceeding the limit of Rs. 50,000 is required to generate an EWay bill. Rule 138 specifies that e Way Bill 01 is a document needed to ensure the movement of the goods to and from.

Disclaimer :
The information, product and services provided on this website are provided on an “as is” and “as available” basis without any warranty or representation, express or implied. Khatabook Blogs are meant purely for educational discussion of financial products and services. Khatabook does not make a guarantee that the service will meet your requirements, or that it will be uninterrupted, timely and secure, and that errors, if any, will be corrected. The material and information contained herein is for general information purposes only. Consult a professional before relying on the information to make any legal, financial or business decisions. Use this information strictly at your own risk. Khatabook will not be liable for any false, inaccurate or incomplete information present on the website. Although every effort is made to ensure that the information contained in this website is updated, relevant and accurate, Khatabook makes no guarantees about the completeness, reliability, accuracy, suitability or availability with respect to the website or the information, product, services or related graphics contained on the website for any purpose. Khatabook will not be liable for the website being temporarily unavailable, due to any technical issues or otherwise, beyond its control and for any loss or damage suffered as a result of the use of or access to, or inability to use or access to this website whatsoever.
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Disclaimer :
The information, product and services provided on this website are provided on an “as is” and “as available” basis without any warranty or representation, express or implied. Khatabook Blogs are meant purely for educational discussion of financial products and services. Khatabook does not make a guarantee that the service will meet your requirements, or that it will be uninterrupted, timely and secure, and that errors, if any, will be corrected. The material and information contained herein is for general information purposes only. Consult a professional before relying on the information to make any legal, financial or business decisions. Use this information strictly at your own risk. Khatabook will not be liable for any false, inaccurate or incomplete information present on the website. Although every effort is made to ensure that the information contained in this website is updated, relevant and accurate, Khatabook makes no guarantees about the completeness, reliability, accuracy, suitability or availability with respect to the website or the information, product, services or related graphics contained on the website for any purpose. Khatabook will not be liable for the website being temporarily unavailable, due to any technical issues or otherwise, beyond its control and for any loss or damage suffered as a result of the use of or access to, or inability to use or access to this website whatsoever.