Introduction
In the realm of the Goods and Services Tax (GST) system, the E-Way Bill has emerged as a crucial document for the transportation of goods. In this article, we will delve into the process of generating an E-Way Bill on a mobile device using the SMS method. We will also discuss what is an E-Way Bill, and the various modes available for generating E-Way Bills under GST.
What is an E-Way Bill?
An E-Way Bill is a digital document that must be generated when the value of goods or services being transported exceeds INR 50,000 within the state or interstate. It serves as a unique identification and contains essential details such as the consignment's status, information about the goods, recipient, consignor, and transporter.
Modes of Generating E-Way Bill under GST
Under the GST regime, there are several modes available for generating E-Way Bills, including:
- Web-Based Systems: Businesses can utilize web-based systems, such as the official E-Way Bill Portal, to generate E-Way Bills. This method involves accessing the portal through a web browser and entering the required information to generate the bill.
- SMS-Based Facility: One of the convenient methods for generating an E-Way Bill is through the SMS-based facility. This approach allows businesses to generate E-Way Bills directly from their mobile devices using a simple text message.
- GST Suvidha Provider (GSP): Businesses can also opt for the services of a GST Suvidha Provider, which is a third-party intermediary authorized to facilitate GST-related activities. GSPs offer software and technology solutions to generate E-Way Bills efficiently.
What is a Mobile E-Way Bill?
Mobile e-way bill is an efficient and convenient SMS-based service for generating e-way bills, compatible with any mobile phone. Primarily utilized by small taxpayers who do not have access to computers or the internet, this method simplifies the e-way bill creation process. It is particularly suitable for businesses with a limited number of transactions, whereas alternative methods should be considered for higher transaction volumes. Additionally, the SMS e-way bill creation service proves beneficial in emergencies, allowing taxpayers to generate e-way bills during odd hours or while on the move.
Process for SMS E-Way Bill Generation on Mobile
The following are three primary processes related to e-way bill operation via SMS mode:
1. E-Way Bill Generation via SMS
- Visit the e-way bill GST portal and log in.
- Select "Registration" on the left side of the dashboard and choose "For SMS" from the drop-down menu.
- Enter your registered cell phone number on the screen.
- Select "Send OTP" from the drop-down menu.
- Enter the OTP received in the "Enter OTP" field.
- Verify the OTP and click "Exit."
- The screen will display all user IDs.
- Choose the relevant user ID from the drop-down menu (cell phone number will auto-populate).
- Click "Submit" to create the e-way bill.
2. Cancellation of an E-Way Bill via SMS
- To cancel an e-way bill, you must send the request. Compose an SMS with the following request: EWBC/EWB NO: [EWBC abbreviation for E-way bill cancellation, followed by the 12-digit E-way bill number]
- Remember the following important points:
- Only the individual who initially generates the e-way bill possesses the authority to cancel it.
- The cancellation must be initiated within 24 hours of generating the e-way bill.
- Once an e-way bill has been verified, it becomes non-cancellable.
3. Updating Vehicle Information for an E-Way Bill via SMS
- Only the taxpayer or transporter who created the e-way bill can update the vehicle information.
- Vehicle information can be updated during the validity period based on the specified distance in the e-way bill.
- Use the following SMS format to update the vehicle details:
1. Updating the E-Way Bill Vehicle (Fixed value) - EWBV
2. EWB NO: [12-digit E-way bill number]
3. Vehicle: [Vehicle transporting the items]
4. ReasCode: [Reason for the vehicle change]
Note: SMS-based e-way bill generation is primarily suitable for small taxpayers with fewer transactions or in emergency situations where a computer or internet connection is not available. For larger volumes, it is recommended to use other methods of e-way bill generation.
Conclusion
In conclusion, when generating an e-way bill through SMS, it is crucial to ensure the accuracy and adherence to the required format. The automated system responsible for processing the request performs validations to verify the integrity of the bill received via SMS. In case the validations fail, an error message will be sent to the registered mobile phone. It is important to note that only the individual who originally created the e-way bill holds the authority to invalidate it. Therefore, caution must be exercised during SMS transactions to avoid any data entry errors or deviations from the required format.