Welcome to our comprehensive guide on the E-Way Bill, where we provide clear and user-friendly answers to your common queries about the e-way bill process. Whether you’re a taxpayer, transporter, or general public member, these frequently asked questions will help you navigate through registration, transport updates, and everything in between. Stay informed and streamline your GST compliance with ease!
1. Why Am I Seeing 'Wrong Address or Mobile Number' During Registration?
This error indicates that your business registration details in the GST Common Portal may have been recently updated. To resolve this issue:
- Click the ‘Update from Common Portal’ button on the e-way bill portal. This action pulls the latest data from the GST Common Portal.
- If the issue persists, ensure that the updated details are correct on the GST Common Portal. You may need to amend your details through the GST amendment process.
2. Why Do Transporters Need to Enroll on the E-Way Bill Portal?
Transporters who facilitate the movement of goods but are not registered under GST must enroll on the E-Way Bill portal. This is necessary to obtain a 15-digit Unique Transporter ID. This ID allows unregistered transporters to comply with e-way bill requirements and ensures smooth transportation of goods.
3. How Can an Unregistered Transporter Obtain a Unique Transporter ID?
To get a Unique Transporter ID, an unregistered transporter needs to follow these steps:
- Visit the E-Way Bill portal and select the transporter enrollment option.
- Provide the required information, as detailed in the user manual on the portal.
- The system generates a Unique Transporter ID upon successful submission of the necessary details.
4. Why Is the System Showing 'PAN Details Not Validated' During Enrollment?
This error suggests that the PAN details entered by the transporter are not matching the database of the Central Board of Direct Taxes (CBDT). Ensure the following:
- Enter the exact name and PAN number as recorded in the Income Tax database.
- Double-check for typographical errors before submission.
5. What Should I Do If My Account Is Frozen While Logging In?
A frozen account usually indicates one of the following:
- Your GST registration may have been cancelled.
- Your GSTIN might be deactivated on the GST Common Portal.
To resolve this:
- Visit the GST Common Portal (gst.gov.in) and use the ‘Search Taxpayer’ option to check your GSTIN status.
If the GSTIN is active on the GST portal but not on the E-Way Bill portal, lodge a grievance at Self-Service Portal for further assistance.
6. What Can I Do If I Forget My Username or Password?
If you cannot recall your login credentials, follow these steps:
- Use the ‘Forgot Username’ or ‘Forgot Password’ feature on the E-Way Bill portal.
- Authenticate your identity by entering the required details and validating via OTP.
- After verification, retrieve your username or set a new password to access your account.
7. What Steps Can I Take If the System Shows Incorrect Data Even After Updating from the GST Portal?
If discrepancies remain after clicking the ‘Update from Common Portal’ button:
- Re-verify the information on the GST Common Portal.
- Amend incorrect details through the GST amendment process.
- Ensure the updated information is accurate and reflects correctly across both portals.
8. Why is the E-Way Bill Required?
Under Section 68 of the Central Goods and Services Tax (CGST) Act, 2017, the Government has the authority to mandate the person in charge of a conveyance carrying any consignment of goods of value exceeding a prescribed threshold to carry specified documents and devices for the movement of goods. The e-way bill is the prescribed document for transporting goods exceeding the specified value limit, as per Rule 138 of the CGST Rules, 2017. The e-way bill must be generated through the common portal (www.ewaybill.nic.in) for the consignment of goods in the prescribed cases. It is a necessary document to ensure that the movement of goods is tracked and compliant with GST laws, ensuring transparency and reducing tax evasion.
9. Who All Can Generate the E-Way Bill?
The E-Way Bill can be generated by the following parties:
- Consignor or Consignee: A registered person involved in the movement of goods, either as the seller (consignor) or the buyer (consignee), can generate the e-way bill.
- Transporter: The transporter of the goods, whether registered or unregistered, can generate the e-way bill on behalf of the consignor or consignee. An unregistered transporter is required to enroll on the common portal and can generate the e-way bill for the movement of goods.
- Unregistered Person: A person who is not registered under GST can also generate an e-way bill for the movement of goods, including for their own use.
General Public: Citizens can generate an e-way bill for the transportation of goods, provided the movement is for personal use and not for business purposes.
10. What Should Be Done if There Is a Mistake or Wrong Entry in the E-Way Bill?
Once an e-way bill is generated, the details entered cannot be edited or corrected. If a mistake or incorrect entry is found after submission, the only available remedy is cancellation of the original e-way bill. The e-way bill can be canceled within 24 hours of its generation. Once canceled, a new e-way bill with the correct details can be generated. It is important for businesses to verify the details carefully before generating the e-way bill to avoid the need for cancellations, as the cancellation process is time-sensitive.
11. Is E-Way Bill Required for All Goods Being Transported?
The e-way bill is required for the transportation of goods unless exempted under specific notifications or rules. The exemptions typically cover goods that are either:
- Non-taxable or exempted under GST.
- Specified under certain notification categories (e.g., small consignments under the value limit of ₹50,000, certain types of agricultural goods, etc.). Additionally, handicraft goods and goods being transported for job-work purposes also require an e-way bill, even if their value is less than ₹50,000. The detailed exemptions can be found in the CGST Rules and relevant GST notifications. It is essential to refer to these rules and notifications to confirm whether specific goods are exempt from the e-way bill requirement.
12. How is the Validity Period of the E-Way Bill Calculated?
The validity of an e-way bill is calculated based on the distance between the place of dispatch and the destination, and the time it was generated. The following examples illustrate how a day is determined for validity:
- Example 1: If the e-way bill is generated at 00:04 hrs on 14th March, the first day ends at midnight of 15th March (i.e., 12:00 midnight). The second day ends at midnight of 16th March, and so on.
- Example 2: If the e-way bill is generated at 23:58 hrs on 14th March, the first day ends at midnight of 15th March (12:00 midnight). The second day ends at midnight of 16th March, and so on.
Thus, the day the e-way bill is generated is considered the first day, and subsequent days are calculated as per the specific time of generation. The validity period depends on the distance and the type of goods being transported.
13. Which Types of Transactions Require the E-Way Bill?
An e-way bill is required for the transportation of goods under various types of transactions, including but not limited to:
- Outward Supply: Movement of goods from the supplier to the buyer, whether within the State (intra-state) or interstate (inter-state).
- Inward Supply: Movement of goods from a supplier to a recipient, including goods from unregistered persons.
- Non-supply Transactions: Movement of goods for reasons other than supply, such as stock transfers, return of goods, or even for non-business purposes (e.g., personal use).
14. What Documents Are Required for Transporting Goods?
When transporting goods under GST, the following documents must be carried:
- Invoice or Bill of Supply: Required for sales or supply of goods. If no invoice is issued (e.g., for exempt goods), a Bill of Supply should be used.
- Delivery Challan: Needed when goods are transported without an invoice, such as during job work or returns.
- Bill of Entry (if applicable): Required for imported goods, serving as proof of entry into India.
- E-Way Bill: A copy generated from the GST portal must accompany the goods, authorizing their movement and containing details of the consignor, consignee, and transport.
These documents must be available for inspection during transit.
15. Can an E-Way Bill Be Generated from a Different Place of Business?
Yes, a registered taxpayer can generate an e-way bill from any of their registered places of business. The process involves logging into the GST portal, entering the consignment details, and selecting the appropriate registered business address. Once submitted, the e-way bill will be generated, and the user must ensure the address is correctly mentioned for accurate transportation details.
16. What Should Be Entered in the GSTIN Field If the Consignor or Consignee Is Not Registered?
If the consignor or consignee is unregistered and does not have a GSTIN, enter ‘URP’ (Unregistered Person) in the GSTIN field. This allows the e-way bill to be generated despite the lack of GST registration. However, the movement of goods must still comply with applicable GST regulations.
17. How is the E-Way Bill Validity Period Determined?
The validity of an e-way bill depends on the distance of transportation:
- Standard Validity: One day for every 100 kilometers or part thereof. For instance, a 310 km distance gives 4 days of validity.
- For Over Dimensional Cargo (ODC): One day for every 20 kilometers.
The e-way bill’s validity starts from the time it is generated, and the goods must be transported within this period to avoid penalties.
18. Are E-Way Bills Required for Import and Export Transactions?
Yes, e-way bills are required for both imports and exports under GST:
- Imports: The importer must generate the e-way bill for goods moving from the port to their business.
- Exports: The exporter must generate the e-way bill for goods moving from their location to the customs port.
19. What Should Be the Shipping Address for Export Supplies?
For export supplies, the shipping address must reflect the location from which the goods are leaving the country. The following details are required:
- The ‘Bill To’ Party will be either an Unregistered Person (URP) or the GSTIN of a SEZ Unit, with the state mentioned as ‘Other Country’.
- The shipping address and PIN code should correspond to the location (such as an airport, shipping yard, or border check post) from where the consignment is being exported after customs clearance.
This ensures proper tracking of goods leaving the country under export provisions.
20. What Should Be the Dispatching Address for Import Supplies?
For import supplies, the dispatching address must reflect the location where the goods enter the country. The relevant details are:
- The ‘Bill From’ Party will be either an Unregistered Person (URP) or the GSTIN of a SEZ Unit, with the state marked as ‘Other Country’.
- The dispatching address and PIN code should match the location (airport, shipping yard, or border check post) where the goods have been cleared by customs and entered India.
This helps in accurately recording the point of entry and movement within the country for imports.
21. How Should the Distance Be Calculated for Imports and Exports?
The distance for the movement of goods during imports and exports is calculated based on the internal movement within the country:
- For exports, the distance should be measured from the consignor’s location to the point from where the goods leave the country, post-customs clearance.
- For imports, the distance should be calculated from the place of entry (e.g., port or customs checkpoint) to the destination within the country.
This distance helps determine the e-way bill validity based on domestic travel.
22. Is an E-Way Bill Required If the Consumer Purchases Goods and Moves Them Himself?
Yes, an e-way bill is required if the consumer transports goods worth more than Rs. 50,000. The process is as follows:
- The consumer can either request the supplier or taxpayer to generate the e-way bill based on the issued invoice or bill of supply.
- Alternatively, the consumer can register as a citizen and generate the e-way bill independently.
We trust this FAQ guide has helped clarify your queries regarding the e-way bill. For further insights, expert tips, and the latest updates on GST compliance, we invite you to visit TaxGroww—your trusted resource for tax and regulatory information. To deepen your understanding, we encourage you to read E-Way Bill FAQ Part 2 and E-Way Bill Advance FAQs Part 3. Stay connected with us for more in-depth guidance in the upcoming parts of our E-Way Bill series.