E way bill in Delhi, having some rules on which e-way bill works such as
- what is the amount limit,
- km limit,
- when required or when not required,
- who required to generate
- the vehicle no is required or not
- transportation by non-motor vehicle allowed or not and more.
So As a new Taxpayer or old taxpayer in Delhi, we will try to know more and more about the e-way bill in Delhi with the help of these posts.
Contents of this post
What is the meaning of the e-way bill?
E-way bill is an electronic document required to be generated on the GST portal and it is used as evidence of movement of goods.
Why E-way is required?
As per section 68, It is mandatory for the government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed.
Rule 138 of the CGST rules, 2017, prescribes e-way bill as the document to be carried for the consignment of goods in certain prescribed cases.
What are the limits of E-way bill generation in Delhi?
E-way bill is mandatory in case of movement of goods of consignment value exceeding 50000 Rs in inter-state movement and 100000 Rs in intra-state movement.
Movement should be
- in relation to a supply or
- for reason other than supply or
- due to inward supply from an unregistered person.
Exceptions to minimum consignment value of 50000 Rs
- Inter state transfer of handicraft goods by a person exempted from obtaining registration
- Inter state transfer of goods by principal to job worker.
Who can generate the e-way bill?
E-way bill is to be generated by the
|Registered Consignor or consignee||If the transportation is being done in own or hired conveyance or by railway, by air or vessel|
|Transoporter||If the goods are handed over to a transporter for transportation by road|
|Transporter responsible to generate e-way bill||When neither the consignor nor consignee generates the e-way bill and value of goods is more than 50000 Rs.|
The consignor or consignee, as a registered person or a transporter of the goods can generate the e-way bill. The unregistered transporter can enroll on the common portal and generate the e-way bill for movement of goods for his/her clients. Any citizen, other than the above, can also generate the e-way bill for movement of goods for his/her own use.
Where have to generate the E-way bill?
As a registered GST Taxpayer, you have to generate an e-way bill in case of sale and movement of goods from one place to another place. And to generate an e-way bill in Delhi, you have to visit the E-way bill portal or https://ewaybillgst.gov.in/ and there needs to register then login to get an e-way bill in Delhi or in other states.
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What are pre-requisites to generate the e-way bill?
The pre-requisite for the generation of e-way bill in Delhi is that the person who generates the e-way bill should be a registered person on the GST portal and he should also register in the e-way bill portal.
If the transporter is not a registered person under GST it is mandatory for him/her to get enrolled on the e-waybill portal (https://ewaybillgst.gov.in) before the generation of the e-way bill.
The documents such as tax invoice or bill of supply or delivery challan and Transporter’s Id, who is transporting the goods with transporter document number or the vehicle number in which the goods are transported, must be available with the person who is generating the e-way bill.
Is there any validity period for the e-way bill?
Yes. The validity of the e-way bill depends upon the distance of the goods have to be transported.
In the case of regular vehicle or transportation modes, for every 100 KMs or part of its movement, one-day validity has been provided.
In the case of Over Dimensional Cargo vehicles, for every 20 KMs or part of its movement, one-day validity is provided. This validity expires at midnight on the last day.
While calculating time validity for the e-way bill, how is a day determined?
Following illustration will explain how a day is to be calculated –
Suppose an e-way bill is generated at 00:04 hrs. on 14th March. Then first day would end on 12:00 midnight of 15 -16 March. Second day will end on 12:00 midnight of 16 -17 March and so on.
Suppose an e-way bill is generated at 23:58 hrs. on 14th March. Then the first day would end on 12:00 midnight of 15 -16 March. The second day will end at 12:00 midnight of 16 -17 March and so on.
What has to be entered in the GSTIN column, if the consignor or consignee is not having GSTIN?
If the consignor or consignee is an unregistered taxpayer and not having GSTIN, then the user has to enter ‘URP’ [Unregistered Person] in the corresponding GSTIN column.
When does the validity of the e-way bill start?
The validity of the e-way bill in Delhi starts when first entry is made in Part-B i.e. vehicle entry is made first time in case of road transportation or first transport document number entry in case of rail/air/ship transportation, whichever is the first entry. It may be noted that validity is not re-calculated for subsequent entries in Part-B.
What should I do if the state is not auto-populated on entering Pincode?
If the state name is not auto-populated, then select the correct state and continue e-way bill generation.
Are e-way bills required to be issued for imports and exports as well?
Since imports and exports have been considered as inter-state supplies under the GST Act, the e-way bill is required to be issued for these transactions as well. For imports, the e-way bill will be generated by the importer. The exporter is liable to generate the e-way bill for export supplies.
How the distance has to be calculated between Source and destination?
e-Way bill system has enhanced with auto calculation of the distance between the source and destination based on the PIN Codes entered by the user in. The e-waybill system will calculate and display the estimated motorable distance between the supplier and recipient as per the PIN codes. User is also allowed to enter the actual distance as per the movement of goods. However, it will be limited to 10% more than the auto-calculated distance displayed.
Ex. if the e-waybill portal suggests a distance of 500 km between place A to B then the user can enter distance of maximum 550 km (500 Kms + 10% of 500 Kms).
Can the e-way bill be modified or edited?
The e-way bill once generated cannot be edited or modified. Only Part-B can be updated. However, if e-way bill is generated with wrong information, it can be cancelled and generated afresh. The cancellation is required to be done within twenty-four hours from the time of generation.
Before submission, the system is not allowing to edit the details of the e-way bill. What is the reason?
The system allows editing the details of e-way bill entries before submission. However, if the products/commodities details are entered, it will not allow editing in some fields as the tax rates will change. To enable this, please delete the products and edit the required fields and enter the products again.
The system shows the ‘Invalid Format’ when we are trying to enter the vehicle number. What is the reason?
The system expects you to enter the vehicle number details in proper format. Please see the format details in the help with the vehicle entry field.
What are the formats of vehicle number entry?
To enable proper entry of the vehicle number, the following formats have been provided for the vehicle numbers
How to enter vehicle number DL1A123 as there is no format available for this in the e-way bill system?
If the RC book has vehicle number like DL1A123, then you enter it as DL01A0123. The vehicle entered in the e-way bill system is only for information and GST officer will accept this variation.
How can anyone verify the authenticity or the correctness of the e-way bill?
Any person can verify the authenticity or the correctness of the e-way bill by entering EWB No, EWB Date, Generator ID, and Doc No in the search option of EWB Portal.
What has to be done by the transporter if the consignee refuses to take goods or rejects the goods for any reason?
There is a chance that the consignee or recipient may reject to take the delivery of consignment due to various reasons. Under such circumstances, the transporter can get one more e-way bill generated with the help of a supplier or recipient by indicating supply as ‘Sales Return’ with relevant documents, return the goods to the supplier as per his agreement with him.
What has to be done, if the validity of the e-way bill expires?
If validity of the e-way bill expires, the goods are not supposed to be moved. However, under circumstance of ‘exceptional nature and trans-shipment’, the transporter may extend the validity period within 8 hours after the expiry period after updating reason for the extension and the details in PART-B of FORM GST EWB-01.
Can I extend the validity of the e-way bill?
Yes, one can extend the validity of the e-way bill, if the consignment cannot reach the destination within the validity period due to exceptional circumstances like natural calamity, law and order issues, trans-shipment delay, an accident of conveyance, etc. The transporter needs to explain the reason in details while extending the validity period of an e-way bill
How to extend the validity period of e-way bill?
There is an option under e-way bill to extend the validity period. This option is available for extension of e-way bill before 8 hours and after 8 hours of expiry of the validity period. Here, transporter will enter the e-way bill number and enter the reason for the requesting the extension, from place (current place), approximate distance to travel and Part-B details. It may be noted that he cannot change the details of Part-A. He will get the extended validity based on the remaining distance to travel.
Who can extend the validity of the e-way bill?
The transporter, who is carrying the consignment as per the e-way bill system at the time of expiry of the validity period, can extend the validity period.
How to handle the “Bill to” – “Ship to” invoice in the e-way bill system?
Sometimes, the taxpayer raises the bill to somebody and sends the consignment to somebody else as per the business requirements. There is a provision in the e-way bill system to handle this situation. In the “Transaction Type”select the Bill to – Ship to option in Transaction Type dropdown. Then the system will enable the “Ship to” field for entering different state pin codes for the Consignment.
How to handle “Bill from” – “Dispatch from” invoice in the e-way bill system?
Sometimes, the supplier prepares the bill from his business premises to the consignee, but moves the consignment from some others’ premises to the consignee as per the business requirements. This is known as ‘Billing From’ and ‘Dispatching From’. E-way bill system has provision for this in the “Transaction Type”. Select the “Bill From – Dispatch From” in Transaction Type dropdown, then the system will enable the Dispatch From field for entering different Dispatch state Pincode for the Consignment.
How the transporter is identified or assigned the e-way bill by the taxpayer for transportation?
While generating an e-way bill the taxpayer has a provision to enter the transporter id in the transportation details section. If he enters 15 digits transporter id provided by his transporter, the e-way bill will be assigned to that transporter. Subsequently, the transporter can log in and update further transportation details in Part B of the e-way bill.
My goods are in the warehouse , and the e-waybill validity is expiring. Can I extend the e-waybill?
Yes, you can use the Extend Validity option before 8 hours or after 8 hours from the validity date. Select the E-waybill extension option. Specify the Consignment is in Transit, enter the details of the warehouse such as Pincode and address. The system will extend the validity for the remaining distance.
My Vehicle has experienced a breakdown and the validity of the e-waybill is getting expired. What should I do?
You can extend the validity of the e-waybill by using an Extension facility and selecting the ‘In Movement’. Update the number of the new Vehicle and Pincode of the place where the vehicle has had a breakdown. The validity of the e-waybill will get extended for the remaining distance.
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An Accountant, GSTP, GST blogger, Website Creator, SEO Builder & Co-founder of the website https://gstportalindia.in for the help of GST Taxpayers of India. Having a perfect accounting experience of more than 10 years in a Private Ltd Company.