How to generate new E-way bill online under GST?

Introduction: In this article we shall be discussing about how to generate new E-way bill online under GST

Welcome to new E-way BILL SYSTEM, a system for hassle free movement of goods throughout the Country with one E-way Bill.

Now all the taxpayers, transporter and related stakeholders who are responsible for the movement of goods from one state to another, can take a sigh of relief. This is because, for any movement of goods across India, the taxpayers can generate a single e-way bill online through a portal called gst.kar.nic.in.

With this single E-way bill, the goods can be transported from one state to another without any hindrance.

What is gst.kar.nic.in/e-way bill?

Gst.kar.nic.in is the central tax website link from where the supplier, receiver or transporter can generate e-way bill for the movement of goods across India. In other words, if you want to generate the e-way bill, then you need to first register on the website and then only you can proceed for E-way bill generation.

Four key players for generation of E-way bill online

The four key players for generation of E-way bill under GST are as follows:

• Supplier: The Supplier can register and generate e-way bills after registering on the website. Further, they also have the power to reject, if e-way bill does not belong to him.
• Recipients: The recipient to has the power to register and generate an e-way bill from gst.kar.nic.in. Further, he also has the power to reject the e-way bill.
• 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.
• Department officers: The department shall verify the e-way bills and consignment carried with the e-way bills.

Registration procedure for enrolling E-way bills under GST

It is a one time registration.

The GST tax payer can open the web site http://gst.kar.nic.in/ewaybill and select the option 'E-Way Bill Registration'.

Here, the tax payer has to enter his GSTIN and on validation, the system shows him his GSTIN details and request for send OTP. The OTP will be sent to the tax payer's registered mobile number. After entry and validation of OTP, username and password, the system creates the username and password for the tax payer.

Understanding the website after logging in

Once you are registered with the gst.kar.nic.in, the next step is to log in into the system, i.e. on gst.kar.nic.in.

Once you are logged in, a new window opens up where you can see the following details on the left side of the window:

• E-way bill
• Consolidated E-way bill
• Option to reject
• Reporting
• Masters - where you can create items, customers, products etc.
• User management
• Registration.

Features of New E-Way Bill system:

This new system facilitates the tax payers to enter his master entries for customers, suppliers, transporters and products.

This information will help him in quicker and easier generation o fe-way bills later.

There are different modes of e-way bill generation - Web based, SMS based, Mobile App based, Bulk generation, API based, Suvidha Provider based.

The tax payer can also generate and manage multiple sub-users and assign them the roles on thee-way bill system.

The tax payer needs to take care while managing the sub-users to avoid mis-utilisation of his GSTIN.

Generation of new E-way bill under GST

Once you are logged in into the system, you need to select the 'generate e-way bill' and after that, you need to select 'E-way bill'.

Further, keep the invoice or bill of supply and transporter ID ready to fill all the required details to generate the new e-way bill.

To complete the creation of new E-way bill under GST, kindly follow the 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. Further, details of items shall be auto populated, if the item has been created from the masters (option on the homepage after logging in).
• Select mode of transportation. The user shall select the mode of transportation like by road, air, rail etc. If a user is carrying 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.
• Once the transport ID is selected, the generated e-way bill shall be forwarded to the concerned transporter, and then the transporter shall enter vehicle number.

Auto verification and generation of 12 digit code

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.

Further, if all the details are correct, then e-way bill be generated through form EWB - 01 containing the 12 digits unique number.

Non validity if vehicle entry is not made

If the vehicle entry is not made in the e-way bill then the same 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 the user to get the goods moved with that valid date and time. Otherwise, the movement of goods becomes illegal.

The vehicle number can be entered by the tax payer or the transporter. Thereafter, 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 tax payer. The other party of the goods can reject thee-waybill, if it does not belongs to him.

One time enrolment for GST unregistered transporters:

Unregistered transporter need to open web site http://gst.kar.nic.in/ewaybill and go to 'Enrolment for Transporter' option.

Enter the PAN details, other business details and authenticate with OTP.

The OTP will be sent to his mobile number. After entry and validation of OTP, username and password, the system creates the username and password for the transporter.

The author is a practicing CA based in Delhi and is registered Insolvency Professional. He can also be reached at cavinodchaurasia@gmail.com

Disclaimer: The views expressed in this article are strictly personal. The content of this document are solely for informational purpose. It doesn't constitute professional advice or recommendation. The Author does not accept any liabilities for any loss or damage of any kind arising out of information in this article and for any actions taken in reliance thereon.