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 EWB. The 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:
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 :
- Goods and Services Tax Identification Number (GSTIN) of supplier and recipient
- Harmonized System of Nomenclature (HSN) Code
- Place of supply
- Date and Place of Supply
- Value of the Goods
- Document details such as Tax invoice, Bill of Entry, Bill of Supply.
- 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 of the bill usually comprises of :
- Transporter document number
- 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.
Situation under which Generation of EWay Bill is not required:
- Transportation of Liquified Petroleum Gas for domestic consumption
- Kerosene oil sold under PDS System
- Semi-Precious and Precious stones, metals, pearls
- Used personal and household items
- Goods transported through Non- Motorised conveyance.
- 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.
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.
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.