E-Way Bill Step by Step

E-Way Bill - Step by Step Approach
E Way Bill under

GST
(Step by Step Approach)
Gayathri Tax Consultants Pvt. Ltd.
Gayathri Tax Consultants Pvt. Ltd., 1

Anna Nagar, Chennai - 40
E-Way Bill
 Who should apply?
 Compulsory - EWB
 When should apply?
 How to apply?
 Exemptions !!!
Electronic Way Bill – Who should apply?

 Issue E-Way bill - Movement of Goods of Consignment value
exceeding fifty thousand rupees (Rs.50,000/-)—
(i) In relation to a Supply of Goods; or
(ii) For reasons other than Supply of Goods; or
(iii) Inward Supply of Goods from an unregistered person,
 Furnish information relating to the Goods in Part A of
FORM GST EWB-01 – Electronically – Before movement.

Compulsory – E-Way Bill

Compulsory E-Way Bill - Value ≤ Rs.50,000/-
Goods sent by Principal to Agent in different State for
the purpose of Job Work
Persons Making Inter – State Supply including Supplier

of Handicraft Goods.
Casual Taxable person making Taxable Supply
Value of Supply will be determined as per Valuation

section 15 of CGST Act
Generation of Electronic Way Bill

 Goods are transported either by Registered Person as a
Consignor or the recipient of supply as the Consignee.
 In his Own or Hired Conveyance.
 Registered Person or Recipient generate the e-way bill in
FORM GST EWB-1 after furnishing information in Part
B of FORM GST EWB-01
 The E-Way Bill shall not be valid for movement of Goods
by Road unless information in Part B of FORM GST
EWB-01 has been furnished. (within 72 hours)

Generation of Electronic Way Bill – Rail,

Air, Vessel
 In case of Transportation of Goods by Rail, Air or Vessel E –
Way Bill shall be generated by the Registered Person who
will furnish in common portal information in Part B of
FORM GST EWB-01
 The Serial No. or Date of Railway Receipt or Air

Consignment Note or Bill of lading will be mentioned in
Part B of FORM GST EWB-01 and E-Way Bill shall be
generated.
Generation of EWB – By Transporter for

Transportation of Goods by Road
 If E-Way Bill is not generated by Registered Person, E-
Way bill shall be generated by the Transporter.
 Transporter shall generate the E-Way Bill on common

portal based on information furnished by the Registered
Person in Part A of FORM GST EWB-01
 In case of Movement of Goods by Unregistered Person

the Transporter or Recipient or the URP shall generate
E-Way Bill.

Electronic Way Bill - Portal
http://www.ewaybillgst.gov.in
E - Way Bill System - Dashboard

E - Way Bill
Click to generate new E-way bill
Click to cancel E-way bill generated
Click to Reject EWB generated by

others
To generate New E-Way Bill, Cancel E-Way Bill generated within 24

Hours or to reject a E-Way Bill within 72 Hours.
E - Way Bill
Bulk entry to data using JSON file
To print E-way bill generated
These tabs are used for generation of E-Way bills in bulk and to
take print of E-Way Bill generated.

Contents of E- Way Bill – Part A
Transaction Type:
Select ‘Outward’ - if Supplier of Consignment – RP or
‘Inward’ - Recipient of Consignment, who generates E-Way Bill.
Sub-Type: Select the relevant sub-type based on the type of Supply

of Goods as applicable. [Supply, Job Work, Export, SKD/CKD,
Line Sale, Others.]
Gayathri Tax Consultants Pvt. Ltd.,

Anna Nagar, Chennai - 40 7
Contents of E-Way Bill– Part A
Document Type: Select Document type either Invoice / Bill/

Challan/ Credit Note/ Bill of Entry or Others if not listed
Document No. : Enter the Document Number or Invoice Number
Document Date: Select the Date of Invoice or Challan / Document.
Note: The system will not allow the user to enter the future date.
From/ To: Depending on whether the person is a Supplier or a

Recipient, enter the To / From section details need to filled.
Note: If the supplier/client is unregistered, then mention ‘URP’ in the
field GSTIN, indicating that the supplier/client is an ‘Unregistered
Person’.


Item Details: Add the details of the consignment (HSN code-wise) in
this section:
Product name
Description
HSN Code
Quantity,
Unit,
Value/Taxable value
Tax rates of CGST and SGST or IGST (in %)
Tax rate of Cess, if any charged (in %)
- Click on this button to add further details of Items
Note: For products, clients/customers, suppliers, and transporters
that are used regularly, first update the ‘My masters’ section also
available on the login dashboard and then proceed.
Contents of E-Way Bill– Part B
Transporter Details: (Mode – Road)

Fill the details of the Transporter such Transporter Name, Transporter
ID and Transporter Doc No. & Date along with Approximate distance
the vehicle is being travelling.
Part B: Vehicle No. (Option given to fill either by Consignor or

Transporter)

Transporter Details: (Mode Rail)

Fill the details of the Transporter such Transporter Name - Rail,
Transporter ID and RR No. & Date along with Approximate distance
the Rail is being travelling.
Transporter Details: (Mode Air)

Fill the details of the Transporter such Transporter Name - Air,
Transporter ID and Airway Bill No. & Date along with
Approximate distance the Air Craft is being travelling.

Transporter Details: (Mode Ship)

Fill the details of the Transporter such Transporter Name - Ship,
Transporter ID and Bill of lading No. & Date along with
Approximate distance the Ship is being travelling.
Generation of E-Way Bill
Login -- Dashboard -- E-Way Bill - Click on Generate New

E - Way Bill Entry Form
Click on ‘Submit’. The system validates data entered and throws up, error if any.
Otherwise, your request is processed and the e-way bill in Form EWB-01 form with a
unique 12 digit number is generated.
Form EWB-01

Generation of E-Way Bill offline

E - Way Bill Entry Form - Tools
Home page - How to Use - Tools - Bulk Generation Tools
E - Way Bill Entry Form - Tools
Download the JSON Tools for generation bulk E-Way bills

E - Way Bill Entry Form - Offline
Fill the Details of E-Ways that need to be generated
Choose JSON file (Max 1MB) – Click on Upload

followed by Generate

To generate consolidated EWB
To print consolidated E-way bill generated
Consolidated E - Way Bill Form
Enter E – Way bills details to generate Consolidated E-Way

Bill Form

E - Way Bill Entry Form - Cancellation
To Cancel E-way bill enter e-way bill no. and click on go

State reason
for cancellation
EWB Form – Post Cancellation

E - Way Bill Entry Form - Rejection
To Reject E-way bill entered by others

select date and submit the form
E - Way Bill – Master file
To update details in Master file

such as products, transporters,
suppliers for easy access of data.
For easy generation of E-Way Bill Name of the Transporter,

Name of Recipient, Name of Products can be updated in
Master File for easy selection while generating E-Way Bill.

E - Way Bill - Alerts
Registration to get alerts &

updates of EWB
E - Way Bill – User Management
Creating/ Freeze/ Up-date of sub-

User for easy transportation
Eg. Depot, Godown etc..,
Sub-User can be added up and goods can be moved

directly from depots and godown without involvement of
principle place of Business.

Electronic Way Bill
Consignor Fills Part A Consignor Fills Part A

GST EWB 01 GST EWB 01
Consignee Fills Part B Transporter Fills Part B

GST EWB 01 GST EWB 01
E Way Bill GST EWB 1 E Way Bill GST EWB 1

Is Generated Is Generated
Consolidated E-Way Bill
 In Case Of Multiple Consignments are intended to be
transported in one Conveyance
 Transporter To Generate Consolidated E Way Bill In
Form GST EWB 02
 If Consignment Is Not Transported E Way Bill To Be
Cancelled Within 24 Hours of generation

Electronic Way Bill

Validity Period of E-Way bill generated
Sr. Distance Validity

no. period
1 Less than 100 km One day
2 For every 100 km after that An extra day
Note: Min. distance – 10 Kms Max. distance – 3,000 kms
Electronic Way Bill

 The details of e-way bill generated shall be made
available to the recipient;
 Acceptance or rejection of the consignment covered by

the e-way bill to be communicated in 72 hours
 If no communication is received it shall be deemed that

he has accepted the said details;
 The facility of generation and cancellation of e-way bill

may also be made available through SMS.

Exemption from generating E-Way Bill
No E-Way Bill
 Goods transported are specified in Annexure*
 Goods transported by non-motorized conveyance
 Goods treated as Non GST Supply – Schedule – III*
 Goods Exempted by Notification – 2/2017
 Transportation of alcoholic liquor, petroleum crude, high

speed diesel, natural gas etc…
 Goods being transported from port, airport, air cargo and

land customs station to an inland container depot for
clearance to custom.

ANNEXURE *[(Rule 138 (14) of CGST]

 Liquefied petroleum gas for Supply to household and non domestic
exempted category (NDEC) customers
 Kerosene oil sold under PDS
 Postal baggage transported by Department of Posts
 Natural or cultured pearls and precious or semi-precious stones; precious

metals and metals clad with precious metal (Chapter 71)
 Jewellery, goldsmiths’ and silversmiths’ wares and other articles (Chp. 71)
 Currency
 Used personal and household effects
 Coral, unworked (0508) and worked coral (9601)”;
E-Way Bill – Inter & Intra State Supply

States Notified - E-Way Bill States yet to Notify - E-Way Bill
 Jammu & Kashmir  Himachal Pradesh

 Uttarakhand  Andhra Pradesh
 Haryana  Kerala
 Rajasthan  Telangana
 Bihar  Punjab
 Tripura  Delhi
 West Bengal  Uttar Pradesh
 Odisha  Sikkim
 Gujarat  Arunachal Pradesh
 Maharashtra  Nagaland
 Karnataka  Manipur
 Tamil Nadu  Mizoram
 Meghalaya
 Assam
 Jharkhand
 Chhattisgarh
 Madhya Pradesh

E-Way Bill – Inter & Intra State Supply

Union-Territory yet to Notify - E-way Bill
 Chandigarh
 Delhi
 Daman & Diu
 Dadar & NagarHaveli
 Goa
 Lakshadweep
 Pondicherry
 Andaman & Nicobar Island.
Gayathri Tax Consultants Pvt. Ltd.

No. 6/18, 2nd Floor, AJ Block, 5th Street,
Shanthi Colony, Anna Nagar, Chennai-40
Office Tel : 044-43063020 / 9551550000

E- Mail : [email protected]


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E-Way Bill - Step by Step Approach

E Way Bill under

Gayathri Tax Consultants Pvt. Ltd.

Gayathri Tax Consultants Pvt. Ltd., 1

 Who should apply?

 When should apply?

Electronic Way Bill – Who should apply?

exceeding fifty thousand rupees (Rs.50,000/-)—

(i) In relation to a Supply of Goods; or

(ii) For reasons other than Supply of Goods; or

(iii) Inward Supply of Goods from an unregistered person,

 Furnish information relating to the Goods in Part A of

FORM GST EWB-01 – Electronically – Before movement.

Gayathri Tax Consultants Pvt. Ltd., 2

Compulsory – E-Way Bill

Persons Making Inter – State Supply including Supplier

Casual Taxable person making Taxable Supply

Value of Supply will be determined as per Valuation

Generation of Electronic Way Bill

Gayathri Tax Consultants Pvt. Ltd., 3

Generation of Electronic Way Bill – Rail,

 The Serial No. or Date of Railway Receipt or Air

Generation of EWB – By Transporter for

 Transporter shall generate the E-Way Bill on common

 In case of Movement of Goods by Unregistered Person

Gayathri Tax Consultants Pvt. Ltd., 4

Electronic Way Bill - Portal

E - Way Bill System - Dashboard

Gayathri Tax Consultants Pvt. Ltd., 5

Click to generate new E-way bill

Click to cancel E-way bill generated

Click to Reject EWB generated by

To generate New E-Way Bill, Cancel E-Way Bill generated within 24

Bulk entry to data using JSON file

To print E-way bill generated

Gayathri Tax Consultants Pvt. Ltd., 6

Contents of E- Way Bill – Part A

Select ‘Outward’ - if Supplier of Consignment – RP or

‘Inward’ - Recipient of Consignment, who generates E-Way Bill.

Sub-Type: Select the relevant sub-type based on the type of Supply

Gayathri Tax Consultants Pvt. Ltd.,

Contents of E-Way Bill– Part A

Document Type: Select Document type either Invoice / Bill/

Document No. : Enter the Document Number or Invoice Number

Document Date: Select the Date of Invoice or Challan / Document.

Contents of E-Way Bill– Part A

From/ To: Depending on whether the person is a Supplier or a

Gayathri Tax Consultants Pvt. Ltd.,

Contents of E-Way Bill– Part A

Contents of E-Way Bill– Part B

Transporter Details: (Mode – Road)

Part B: Vehicle No. (Option given to fill either by Consignor or

Gayathri Tax Consultants Pvt. Ltd.,

Contents of E-Way Bill– Part B

Transporter Details: (Mode Rail)

Contents of E-Way Bill– Part B

Transporter Details: (Mode Air)

Gayathri Tax Consultants Pvt. Ltd.,

Contents of E-Way Bill– Part A

Transporter Details: (Mode Ship)

Generation of E-Way Bill

Login -- Dashboard -- E-Way Bill - Click on Generate New

Gayathri Tax Consultants Pvt. Ltd.,