How to generate a new E-way bill for GST invoice on the e-way bill portal for transportation of goods from one place to another place.
As a new or old GST taxpayer, we need to know how to generate a new E-way bill which is highly demanded in the case of the supply of goods within the state or outside of the state.
Before the generation of a new E-way bill for GST invoice, you need to know some important words which are these
Contents of this post
Words need to know in the case of generating a new e-way bill
1-Supply type
- Outward supply/ sales
Outward Supply in relation to a person, shall mean the supply of goods or services, whether, by sale, transfer, barter, exchange, license, rental, lease or disposal or any other means made or agreed to be made by such person in the course or furtherance of business.
Table showing options available to choose for outward supply/ sales
| Sub-Type for outward supply | Document Type | To GSTIN (bill to) |
| Supply | Tax Invoice | Other GSTIN/URP |
| Bill of Supply | Other GSTIN/URP | |
| Export | Tax Invoice | URP |
| Bill of Supply | URP | |
| Job Work | Delivery Challan | Other GSTIN/URP |
| SKD/CKD/LOTS | Tax Invoice | Other GSTIN/URP |
| Bill of Supply | Other GSTIN/URP | |
| Delivery Challan | Other GSTIN/URP | |
| Recipient not known | Delivery Challan | Self |
| Other | Self | |
| For own use | Delivery Challan | Self |
| Exhibition or fairs | Delivery Challan | Self |
| Lines Sales | Delivery Challan | Self |
| Others | Delivery Challan | Self /URP/GSTIN |
| Other | Self /URP/GSTIN |
- Inward supply/ purchase
Inward supply literally means receiving goods or services or both. In this write-up, all aspects related to Inward supply are covered.
Table showing options available to choose for Inward supply/purchase
| Sub-Type for Inward supply | Document Type | From GSTIN (bill from) |
| Supply | Tax Invoice | Other GSTIN/URP |
| Bill of Supply | Other GSTIN/URP | |
| Import | Bill of Entry | URP |
| Job Work Return | Delivery Challan | Other GSTIN/URP |
| SKD/CKD/LOTS | Tax Invoice | Other GSTIN/URP |
| Bill of Supply | Other GSTIN/URP | |
| Delivery Challan | Other GSTIN/URP | |
| Bill of Entry | URP | |
| Sales Return | Delivery Challan | Other GSTIN/URP |
| Other | Self | |
| For own use | Delivery Challan | Self |
| Exhibition or fairs | Delivery Challan | Self |
| Others | Delivery Challan | Self /URP/GSTIN |
| Other | Self /URP/GSTIN |
2-Subtype for Outward supply/ sales
- Supply
This one is usable for the regular sale transactions, where the sale has taken place based on a Tax Invoice or Bill of Supply.
- Export
This option is used for the export transactions, where sale/export has taken place based on a Tax Invoice or Bill of Supply.
- Job work
This is used when the goods are moved for job work with Delivery Challan.
- SKD/CKD/LOTS
This is used when the goods are moved in completely or semi-knocked down condition or in lots. Under this condition, the taxpayer will move the parts of the goods along with the ‘Delivery Challan’ and copy of the ‘Tax Invoice’ and last consignment with ‘Delivery Challan’ and original Invoice.
- For own use
This is used when the goods are moved between the business places of the taxpayers. Generally, it is moved with Delivery Challan.
- Line sales
The line sales are useful when the goods are taken out from the premises of the taxpayers for the sales at the doorsteps of the clients.
The goods are taken out with the Delivery Challan and whenever the sales are made to the clients, the Taxable Invoice or Bill of Supply is issued to the amount of the sale taken place.
- Recipient not known
This is used when the goods are taken out from the premises of the taxpayers for the sales at the doorsteps of the clients. The goods are taken out with the Delivery Challan.
- Exhibitions or Fairs
This is used when the goods are taken out from the premises of the taxpayers to the premises of the Exhibitions or Fairs. The goods are taken out with the Delivery Challan.
- Other
Other is an option when the goods are taken on another type of supply. It is necessary for the taxpayers to specify the sub-supply type.
3-Subtype for Inward supply/ purchase
- Supply
This is used for the regular purchase transactions, where the purchase has taken place based on a Tax Invoice or Bill of Supply.
- Import
The Import is used for the import transactions, where purchase/import has taken place based on the Bill of Entry.
- SKD/CKD/Lots
This is used when the goods are purchased and moved in completely or semi-knocked down condition or in lots. Under this condition, the taxpayer will move the parts of the goods along with the ‘Delivery Challan’ and copy of the ‘Tax Invoice or Bill of Entry’ and last consignment with ‘Delivery Challan’ and original Invoice/Bill of Entry.
- Job work returns
This is used when the goods are moved for job work with Delivery Challan.
- Sales returns
This option is used when the goods are brought back from the client premises because of the rejection of the goods or not being ready to accept the goods.
- For own use
This is used when the goods are moved between the business places of the taxpayers. Generally, it is moved with ‘Delivery Challan’
- Exhibitions or Fairs
This is used when the goods are taken out from the premises of the taxpayers to the premises of the Exhibitions or Fairs. The goods are taken out with the ‘Delivery Challan’
- Others
Other is used when the goods are taken on another type of supply. It is necessary for the taxpayers to specify the sub-supply type.
4-Document Types
- Tax invoice
A tax invoice is a document issued by a registered dealer to the purchaser, showing the details of tax payable.
- Bill of supply
In some cases, the registered dealer cannot charge any tax on the invoice then the dealer has to issue a Bill of supply. And the dealer can not recover the tax amount. for example- Composition Dealer, Exporter, Exempted goods supplier.
5-Document No
It is a serial number that is mentioned in the GST invoice and is called to be an invoice number. And it should not exceed 16 characters.
6-Document Date
The invoice date is the date of the documents issued by the supplier to the recipient to clarify their obligations.
7-Transaction Type
- Regular
This type is a regular or normal transaction, where billing and goods movement is happening between two parties-consignor and consignee.
- Bill to – Ship to
In this type of transaction, three parties have involvement. Billing takes place between consignor and consignee, but the goods move from consignor to the third party place as per the request of the consignee.
- Bill from – Dispatch from
In this type of transaction also, three parties are involved. Billing takes place between consignor and consignee, but the goods are moved from the third party place to the consignee.
- And the combination of Bill to – Ship to and Bill from – Dispatch from
In this case, the combination of the above two transactions involves four parties. Billing takes place between consignor and consignee, but the goods are moved by the consignor from the third party place to the fourth party place as per the request of the consignee.
8-GSTIN Number
If the billing takes place between two registered dealers then the GSTIN No is required to mention in the E-way bill and GSTIN NO is required to issue an E-way bill online.
9-HSN Code
HSN Code is mandatory for generating an E-way bill online and it is the code for the identification of item
10-Cess
Cess is a type of charge on certain types of goods and you must pay it in addition to any required GST. This cess applies to interstate sales, intrastate sales, and imports. It does not apply to exports.
The government will collect, then distribute the cess to states to help them meet minimum revenue levels. This ensures that manufacturing-heavy states have enough money to operate.
11-Transport ID
This is the ID provided to the transporter when he gets his registration on the E-way bill portal if he is unregistered and if he is registered under the GST registration act.
Further, his GSTIN no is transport id which will use the consignor and consignee.
12-Vehicle Type
- Regular
In this case, the Regular type needs normal cargo.
- Over dimensional cargo
If a truck with a loading platform length of 20 feet is loaded with cargo like TMT bars of length 22 feet, then the TMT bars qualify as Over-Dimension Cargo. If the same TMT bars were loaded on a vehicle with a platform length of 22+ feet, it would have been classified as Normal Cargo rather than ODC. An extra validity period has been provided for Over Dimensional Cargo (ODC).
13-Vehicle No Format
This is the vehicle no format that will be acceptable to generate an e-way bill
AB121234, AB12A1234, AB12AB1234, ABC1234, AB123A1234, AB12ABC1234 OR
DFXXXXXX For Defence Vehicle
TRXXXXXX For Temporary RC
BPXXXXXX For Bhutan
NPXXXXXX For Nepal
