Presents E Way Bills under GST bills under GST by CA MIthun Khatry … · E-way bills under GST by CA. Mithun Khatry (founder ) Page 3 Overview Ministry of Finance, Government of

Presents a booklet on

E‐Way Bills under GST Legislative History Notification 10/2017 – Central Tax dated 28-06-2017.

Chapter XVI E-way Rules introduced. 138. E-way rule.- Till such time as an E-way bill system is developed and approved by the Council, the Government may, by notification, specify the documents that the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage.

Notification 27/2017 – Central Tax dated 30-08-2017.

Rule 138 substituted by new Rule, 4 new Rules and 5 Forms introduced. Rules 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill. 138A. Documents and devices to be carried by a person-in-charge of a conveyance. 138B. Verification of documents and conveyances. 138C. Inspection and verification of goods. 138D. Facility for uploading information regarding detention of vehicle. Forms FORM GST EWB-01 E-Way Bill FORM GST EWB-02 Consolidated E-Way Bill FORM GST EWB-03 Verification Report FORM GST EWB-04 Report of detention FORM GST INV – 1 Generation of Invoice Reference Number FORM GST ENR-01 Application for Enrolment under section 35 (2)(only for unregistered persons)

Notification no. FD CSL 2017, Bengaluru dated 06-09-2017.

Karnataka State introduced procedure to generate E‐way Bills to be notified from future date.

Notification 34/2017 – Central Tax dated 15-09-2017.

2 Provisos and 1 explanation inserted in rule 138(1), namely:- Proviso Provided that where goods are sent by a principal located in one State to a jobworker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment: Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment. Explanation Explanation – For the purposes of this rule, the expression “handicraft goods” has the meaning as assigned to it in the Government of India, Ministry of Finance, notification No.32/2017-Central Tax dated 15.09.2017 published in the Gazette vide number G.S.R 1158 (E).

22nd meeting of GST Council held on 06-10-2017. (Press Release id: 1505133)

It was decided that the e-way bill system shall be introduced in a staggered manner with effect from 01.01.2018 and shall be rolled out nationwide with effect from 01.04.2018.

Notification no. /002/2017(120)XXVII(8)/2017 dated 29-11-2017.

Uttarakhand State introduced procedure to generate E-way Bills to be notified from future date.

24th meeting of GST Council held on 16-12-2017. (Press Release id: 1512886)

Council assured that the E-way bill system would be ready by 16-01-2018 and Inter-State e-way Bill would be made compulsory from 1st of February, 2018. Though, the Uniform System of e-way Bill for Inter-State as well as Intra-State movement will be implemented across the country by 01-06-2018.

Notification dated 18-12-2017. Rajasthan State introduced procedure to generate E‐way Bills w.e.f. 20.12.2017. Notification 74/2017 dated 29-12-2017

Government hereby appoints the 1st day of February, 2018, as the date from which the provisions of E-way bills shall come into force.

E-way bills under GST by CA. Mithun Khatry (founder www.gstbible.com) Page 1

Contents Overview ................................................................................................................................................ 3

What would be the format of E-way Bill? ................................................................................................ 3

How can we file these E-way Bills? ......................................................................................................... 4

Who will be required to file E-way Bills? ................................................................................................ 4

What is transporter ID and how is it useful? ............................................................................................. 5

When to file E-way Bills? ........................................................................................................................ 5

How to file E-way Bills for multiple modes of transportation? ................................................................. 5

How to file E-way Bills where goods of one single invoice are transported in more than one vehicle? ...... 5

How to file E-way Bills for Bill-to Ship-to transactions? .......................................................................... 6

Is there any minimum monetary limit of filing E-way bill? ...................................................................... 6

This limit of Rs. 50,000/- to issue a E-way bill is available invoice wise or transport/conveyance wise? ... 6

What is consolidated e-way bill? ............................................................................................................. 6

Is there any validity period of E-way Bills or goods can be transported any time after filing E-way Bills? 7

Is it possible to cancel the E-way bill once it is generated? ....................................................................... 7

What will happen in case of change of vehicle during transit? .................................................................. 7

What all documents are required to be carried by the person-in-charge of a conveyance? ......................... 7

What is the process of inspection, verification and detention of goods, documents or vehicle under GST? 8

What has to be done by the transporter if the consignee rejects to take the delivery of consignment due to

any reason? ............................................................................................................................................. 8

What are EWB masters and how is this useful? ........................................................................................ 8

What is the concept of sub-users on EWB system? .................................................................................. 8

How an unregistered person gets himself enrolled on GST portal? ........................................................... 8

List of goods which are specified in Annexure to notification no. 27/2017-Central Tax i.e. goods for

which e-way bills are not required to be filed. .......................................................................................... 9

URL or Website Address ....................................................................................................................... 15

How can a registered person enroll himself on E-way bill portal? .......................................................... 15

How can an un-registered person enroll himself on E-way bill portal? ................................................... 15

What are the facilities available on this e-way bill portal? ...................................................................... 15

How to generate E-way Bills through web based portal? ........................................................................ 15

How to generate Bulk E-way Bills through web based portal? ............................................................... 16

How to update vehicle number in e-way bill?......................................................................................... 17

How to cancel or reject e-way bill? ........................................................................................................ 17

How to generate and manage consolidated e-way bills? ......................................................................... 17

How to manage sub users in e-way system? ........................................................................................... 17


How will a registered person Generate E-way bill through SMS? ........................................................... 18

How will a transporter Generate E-way bill through SMS? .................................................................... 19

How to update vehicle number in E-way bill through SMS? .................................................................. 19

How to cancel E-way bill through SMS? ............................................................................................... 20

What is API interface? ........................................................................................................................... 22

Who can use API interface to generate e-way bills? ............................................................................... 22


Overview

Ministry of Finance, Government of India on 30th August, 2017, vide notification no. 27/2017-Central Tax, issued

the much delayed E-way Bill rules regarding Procedure and Information to be furnished before commencement of

movement of goods and generation of e-way bill. However Effective date of applicability of e-way bills shall be

notified by the government through another notification, which is expected to come soon, so let’s understand the

procedure and law related to generation and issue of E-way bills under GST.

GST Council in its 24th meeting held on 16-12-2017 through video conferencing took some major decision

regarding applicability of e-ways bill under GST. Earlier in its 22nd meeting held on 06-10-2017, it was decided that the e-way bill system shall be introduced in a staggered manner with effect from 01.01.2018 and shall be rolled out

nationwide with effect from 01.04.2018. This was done in order to give trade and industry more time to acclimatize

itself with the GST regime. However, since the entire infrastructure required for implementing e-way bills is not

ready yet, so the due date to implement e-way bills was postponed again. This time the council assured that the

system would be ready by 16-01-2018 and Inter-State e-way Bill would be made compulsory from 1st of February,

2018. Though, the Uniform System of e-way Bill for Inter-State as well as Intra-State movement will be

implemented across the country by 01-06-2018.

Various deadlines as assured in this meeting were as follows:

Till 16-01-2018 The States are authorized to continue their own separate e-way Bill systems.

From 16-01-2018 The nationwide e-way Bill system will be ready to be rolled out on a trial basis latest by 16th

January, 2018.

Trade and transporters can start using this system on a voluntary basis from 16th January, 2018.

While the System for both inter-State and intra-State e-way Bill generation will be ready by 16th

January, 2018, the States may choose their own timings for implementation of e-way Bill for

intra-State movement of goods on any date before 1st June, 2018.

From 01-02-2018

The Rules for implementation of nationwide e-way Bill system for Inter-State movement of goods

on a compulsory basis will be notified with effect from 1st February, 2018. This will bring uniformity across the States for seamless inter-State movement of goods. So, notification no.

74/2017-Central Tax for the same also issued by the government.

From 01-06-2018

Uniform System of e-way Bill for inter-State as well as intra-State movement will be implemented

across the country by 1st June, 2018.

There are certain States which are already having system of e-way Bill for intra-State as well as

inter-State movement and some of those States can be early adopters of national e-way Bill

system for intra-State movement also. But in any case, the Uniform System of e-way Bill for

inter-State as well as intra-State movement will be implemented across the country by 1st June,

2018.

As we know that till 31-01-2018, the States may either to continue their own separate e-way Bill systems or they

may join nationwide e-way Bill system. So, as of now Karnataka, Rajasthan, Uttarakhand and Kerala have already

joined national e-way bill generation system on www.ewaybill.nic.in, while most of the other states are continuing

with their own separate e-way bill systems. In this booklet we will discuss in detail the procedure, features and

provisions for generation of these nationwide e-way bills. With the above background in mind and for better

understanding of the subject, we have presented this information in question answer form as below:

What would be the format of E-way Bill?

E-way bill shall be in two parts Part-A and Part-B. This E-waybill shall be generated in Form GST EWB-01 after

filling both Part-A and Part-B.

PART-A will contain following information:

GSTIN of Recipient

Place of Delivery. (PIN Code is mandatory)

Invoice or Challan Number

Invoice or Challan Date

http://www.ewaybill.nic.in/


Value of Goods

HSN Code (HSN Code shall be indicated at minimum two digit level for taxpayers having annual turnover upto

five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover

above five crore rupees in the preceding financial year.)

Reason for Transportation (Supply, Export or Import, Job Work, SKD or CKD, Recipient not known, Line Sales,

Sales Return, Exhibition or fairs, For own use, Others)

Transport Document Number (Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill

of Lading Number)

PART-B will contain following information:

Vehicle Number

How can we file these E-way Bills?

As of now these e-way bills can be generated by four different means. These are:

1. Through web based portal.

2. Through SMS based facility.

3. Through Android based application.

4. Through offline API Site-to-Site software integration for large users.

5. Through GSP’s ( Goods and Services Tax Suvidha Provider)

Some of these mean also support bulk upload facility (JSON Files) for generating multiple e-way bills in single

upload. We will discuss features of all these means of generating e-way bills, in later sections of this booklet.

Who will be required to file E-way Bills?

E-way Bill will be generated only after filing both the Part-A and Part-B of EWB-01.

However these parts may be filled by different persons under GST.

Part-A

Every registered person who causes movement of goods shall file Part-A of E-way Bill in form EWB-01 under

GST:

(i) in relation to a OUTWARD supply; or

(ii) for reasons other than supply; or (like stock transfers within state, goods sent to jobworker etc.)

(iii) due to INWARD supply from an unregistered person.

Part-B

Part-B of E-way Bill in form EWB-01, may be filed either by supplier, recipient or the transporter.

Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee,

the said person or the recipient (whoever is registered under GST) may generate the e-way bill in FORM GST EWB-01 after furnishing information in Part B of FORM GST EWB-01.

Where the e-way bill is not generated and the goods are handed over to a transporter for transportation by road, the

registered person shall furnish the required information relating to the transporter in Part A of FORM GST EWB-01

and the e-way bill shall be generated by the transporter after furnishing Part B of FORM GST EWB-01 on the basis

of the information furnished by the registered person in Part A of FORM GST EWB-01.

However, where the goods are transported for a distance of less than ten kilometres within the State or Union

territory from the place of business of the consignor to the place of business of the transporter for further

transportation, the supplier or the transporter may not furnish the details of conveyance in Part B of FORM GST

EWB-01. Similarly, where the goods are transported for a distance of less than ten kilometres within the State or Union

territory from the place of business of the transporter finally to the place of business of the consignee, the details of

conveyance may not be updated in the e-way bill.

Where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a

transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01. However,

where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said

to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods, so

in that case EWB-01 has to be filed by the recipient of such goods.


An important point to note here is that, If the consigner or consignee is unregistered tax payer and not having

GSTIN, then user has to enter ‘URP’ [Unregistered Person] in corresponding GSTIN column.

The information in Part A of FORM GST EWB-01 shall be furnished by the consignor or the recipient of the supply

as consignee where the goods are transported by railways or by air or by vessel.

What is transporter ID and how is it useful?

While generating e-way bill the tax payer 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 the further transportation details to it.

An important point to note here is that Part-B can be entered only by the generator of the EWB and transporter assigned in it. That is, the generator of EWB indicates who is authorized to move the goods by entering his

transporter id. Only such transporter can login and update the Part-B.

However, the taxpayer can generate EWB with or without Part-B. Sometimes, the tax payer wants to move the

goods himself but wants to update the Part-B later as vehicle number is not available at that point of time. E-way bill

expects the user to enter transporter ID or vehicle number. So as he wants to move the goods himself, he can enter

his GSTIN as transporter Id and generate EWB. This indicates to the system that he is a transporter for that EWB.

The transporter is required to provide the essential information on the EWB portal. In case of unregistered

transporters, the transporter id is created by the EWB system after furnishing the information and submitting.

TRANSIN or Transporter id is 15 digits unique number generated by EWB system for unregistered transporter once

he enrolls on the system. TRANSIN is 15 digits number on similar lines with GSTIN and it is based on state code, PAN and Check digit. This can be shared by transporter to his clients to enter this number while generating e-

waybills.

When to file E-way Bills?

E-way bill is required to be filed before commencement of such movement of goods, where value of such

consignment is Rs. 50,000/- or more.

However, no e-way bill is required to be generated—

(a) where the goods being transported are specified in Annexure to notification no. 27/2017-Central Tax dated 30-

08-2017 (basically it is a list of some exempted goods);

(b) where the goods are being transported by a non-motorised conveyance; (example rickshaw, tonga etc.)

(c) where the goods are being transported from the port, airport, air cargo complex and land customs station to an

ICD (inland container depot) or a container freight station for clearance by Customs; and

(d) in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of

the Goods and Services Tax Rules of the concerned State.

How to file E-way Bills for multiple modes of transportation? One e-way bill can go through multiple modes of transportation before reaching the destination. As per the mode of

transportation, the EWB can be updated with new mode of transportation by using ‘Update Vehicle Number’. Let us

assume the goods are moving from Cochin to Chandigarh through road, ship, air and road again. First, the tax payer

generates the EWB by entering first stage of movement (by road) from his place to ship yard and enters the vehicle

number. Next, he will submit the goods to ship yard and update the mode of transportation as Ship and transport

document number on the e-way bill system. Next, after reaching Mumbai, the taxpayer or concerned transporter

updates movement as road from ship to airport with vehicle number. Next the tax payer or transporter updates, using ‘update vehicle number’ option, the Airway Bill number. Again after reaching Delhi, he updates movement through

road with vehicle number. This way, the e-way bill will be updated with multiple mode of transportation.

How to file E-way Bills where goods of one single invoice are transported in more than one

vehicle?

Where the goods are being transported in a semi knocked down or completely knocked down condition the EWB

shall be generated for each of such vehicles based on the delivery challans issued for that portion of the consignment

and;

(a) the supplier shall issue the complete invoice before dispatch of the first consignment;


(b) the supplier shall issue a delivery challan for each of the subsequent consignments, giving reference of the

invoice;

(c) each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly

certified copy of the invoice; and

(d) the original copy of the invoice shall be sent along with the last consignment

Please note that multiple EWBs have to generate under this circumstance. That is, the EWB has to be generated for

each consignment based on the delivery challan details along with the corresponding vehicle number.

How to file E-way Bills for Bill-to Ship-to transactions?

If the addresses involved in 'Bill to' and 'Ship to' in a invoice/bill belongs to one legal name/tax payer as per GSTIN

within the state, then one e-way bill has to be generated. That is, if the 'Bill to' is principal place of business and

'Ship to' is additional place of business of the GSTIN or vice versa in a invoice/bill, then one e-way bill is sufficient

for the movement of goods.

If the addresses involved in 'Bill to' and 'Ship to' in a invoice/bill belongs to different legal names/tax payers, then

two e-way bills have to be generated. One e-way bill for first invoice, second e-way bill is from 'Bill to' party to

'Ship to' party based on the invoice/bill of the 'Bill to' party. This is required to complete the cycle of transactions and taxes will change for inter-state transactions.

For example, A has issued invoice to B as 'Bill to' with C as 'Ship to'. Legally, both B and C are different tax payers.

Now, A will generate one e-way bill and B will issue invoice and generate one more e-way bill. As goods are

moving from A to C directly, the transporter will produce both the invoices and e-way bills to show the shortcut

movement of goods.

Is there any minimum monetary limit of filing E-way bill?

E-way bills are not required to be filed for consignment value of less than Rs. 50,000/-.

However, where goods are sent by a principal located in one State to a jobworker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment:

Also, where handicraft goods are transported from one State to another by a person who has been exempted from the

requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the

said person irrespective of the value of the consignment. For this purposes, the expression “handicraft goods” has

the meaning as assigned to it in the Government of India, Ministry of Finance, notification No.32/2017-Central Tax

dated 15.09.2017 published in the Gazette vide number G.S.R 1158 (E) .

The registered person or, as the case may be, the transporter may, at his option, may also generate and carry the e-

way bill even if the value of the consignment is less than fifty thousand rupees.

Even in situation where a consumer purchase goods and moves goods by himself, then also e-way bill is required along with the goods, if it is more than Rs 50,000.00. Under this circumstance, the consumer can get the e-way bill

generated from the tax payer or supplier, based on the bill or invoice issued by him. Or the consumer can enroll and

log in as the citizen and generate the e-way bill.

This limit of Rs. 50,000/- to issue a E-way bill is available invoice wise or

transport/conveyance wise?

The limit is applicable to both invoice wise and conveyance wise. In other words, in case all invoices related to

goods carried by the transporter are below the limit of Rs. 50,000/- but aggregate of all invoices related to goods

carried in a single vehicle exceeds Rs. 50,000/- then also generation of E-way bill is compulsory.

So where the consignor or the consignee has not generated EWB-01 and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GST EWB-01 on the basis of

invoice or bill of supply or delivery challan, as the case may be.

What is consolidated e-way bill?

Where the multiple consignments are intended to be transported in one conveyance, the transporter may indicate the

serial number of e-way bills generated in respect of each such consignment and a consolidated e-way bill in FORM

GST EWB-02 maybe generated by prior to the movement of goods. As, some of the transporters move the


consignments from one place to another place as per the movement of vehicles. Sometimes the consignments move

to 8-10 branches of the transporter before they reach its destination. The consignments reach the particular branch of

transporter from different places in different vehicles and again these consignments will be sorted out to transport to

different places in different vehicles. Now, the concerned branch user instead of updating the vehicle for each one of

the EWBs, he can generate ‘Consolidated EWB’ for multiple EWBs which are going in one vehicle towards next

branch/destination. This will simplify the managing of the EWBs and data entry.

Is there any validity period of E-way Bills or goods can be transported any time after filing

E-way Bills?

In case where the distance, the goods have to be transported is upto 100 Km , an e-way bill generated in form EWB-

01 or a consolidated e-way bill generated in form EWB-02 shall be valid for the period of one day only and for

every 100 km or part thereof thereafter the validity of E-way bill will be automatically extended by one additional

day.

However, the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of

goods as may be specified therein:

Also where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period

of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GST

EWB-01.

For the purposes of this rule, the period of validity shall be counted from the time at which the e-way bill has been

generated and each day shall be counted as twenty-four hours.

Is it possible to cancel the E-way bill once it is generated?

Where an e-way bill has been generated, but goods are either not transported or are not transported as per the details

furnished in the e-way bill, the e-way bill may be cancelled within 24 hours of generation of the e-way bill. However, an e-way bill cannot be cancelled if it has been verified in transit by the recipient of the goods.

What will happen in case of change of vehicle during transit?

Any transporter transferring goods from one conveyance to another in the course of transit shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM

GST EWB-01.

However where the goods are transported for a distance of less than ten kilometres within the State or Union

territory from the place of business of the transporter finally to the place of business of the consignee, the details of

conveyance may not be updated in the e-way bill.

What all documents are required to be carried by the person-in-charge of a conveyance?

A. Invoice/Bill of supply/Delivery Challan/Bill of Entry (as the case may be)

In physical form

Or

A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the

said portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the

proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading. Also, in such case the information in Part A of FORM GST EWB-01 shall be auto-populated by

the common portal on the basis of the information furnished in FORM GST INV-1.

B. E-Way bill

In physical form

Or

E-way bill number in case it is mapped to a Radio Frequency Identification Device embedded on to the

conveyance. Also, the Commissioner may, by notification, require a class of transporters to obtain a unique

Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-

way bill to the Radio Frequency Identification Device prior to the movement of goods.


What is the process of inspection, verification and detention of goods, documents or vehicle

under GST?

On receipt of specific information on evasion of tax, physical verification of a specific conveyance can be carried

out by any officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this

behalf.

Such officer may intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for all

inter-State and intra-State movement of goods. In case where the e-way bill has been mapped with RFID,

verification of movement of vehicles shall be done through RFID readers.

A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of

FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03

shall be recorded within three days of such inspection.

Where the physical verification of goods being transported on any conveyance has been done during transit at one

place within the State or in any other State, no further physical verification of the said conveyance shall be carried

out again in the State, unless a specific information relating to evasion of tax is made available subsequently.

Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload

the said information in FORM GST EWB-04 on the common portal.

What has to be done by the transporter if the consignee rejects to take the delivery of

consignment due to any reason? There is a chance that consignee or recipient may reject to take the delivery of consignment due to various reasons.

Under such circumstance, the transporter can get one more e-way bill generated with the help of supplier or recipient

by indicating supply as ‘Sales Return’ and with relevant document details and return the goods to supplier as per his

agreement with him.

What are EWB masters and how is this useful? EWB system has an option to enter the masters of user – client master, supplier master, transporter master and

product master. If user creates these masters, it will simplify the generation of e-way bill for him. That is, the system

auto populates the details like trade/legal name, GSTIN, address on typing few character of client or supplier; HSN

Code, tax rates etc., in case of product. It also avoids data entry mistakes by operator while keying in the details.

What is the concept of sub-users on EWB system? EWB system has an option to enter the masters of user – client master, supplier master, transporter master and

product master. If user creates these masters, it will simplify the generation of e-way bill for him. That is, the system

auto populates the details like trade/legal name, GSTIN, address on typing few character of client or supplier; HSN

Code, tax rates etc., in case of product. It also avoids data entry mistakes by operator while keying in the details.

How an unregistered person gets himself enrolled on GST portal?

As per section 35(2) of CGST Act’2017, Every owner or operator of warehouse or godown or any other place used

for storage of goods and every transporter, irrespective of whether he is a registered person or not, shall maintain

records of the consigner, consignee and other relevant details of the goods in such manner as may be prescribed.

As per rule 58 of CGST Rules 2017, Every person required to maintain records and accounts in accordance with the

provisions of sub-section (2) of section 35, if not already registered under the Act, shall submit the details regarding

his business electronically on the common portal in FORM GST ENR-01 and, upon validation of the details furnished, a unique enrolment number shall be generated and communicated to the said person.


List of goods which are specified in Annexure to notification no. 27/2017-Central Tax i.e.

goods for which e-way bills are not required to be filed.

S. Chapter or Description of Goods

No. Heading or

Sub-

heading

or Tariff

item

(1) (2) (3)

1 101 Live asses, mules and hinnies

2 102 Live bovine animals

3 103 Live swine

4 104 Live sheep and goats

5 105 Live poultry, that is to say, fowls of the species Gallus domesticus,

ducks, geese, turkeys and guinea fowls.

6 106 Other live animal such as Mammals, Birds, Insects

7 201 Meat of bovine animals, fresh and chilled.

8 202 Meat of bovine animals frozen [other than frozen and put up in unit

container]

9 203

Meat of swine, fresh, chilled or frozen [other than frozen and put up in

unit container]

10 204 Meat of sheep or goats, fresh, chilled or frozen [other than frozen and

put up in unit container]

11 205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other

than frozen and put up in unit container]

12 206

Edible offal of bovine animals, swine, sheep, goats, horses, asses,

mules or hinnies, fresh, chilled or frozen [other than frozen and put up

in unit container]

13 207 Meat and edible offal, of the poultry of heading 0105, fresh, chilled

or frozen [other than frozen and put up in unit container]

14 208 Other meat and edible meat offal, fresh, chilled or frozen [other than

frozen and put up in unit container]

15 209

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise

extracted, fresh, chilled or frozen [other than frozen and put up in unit

container]

16 209

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise

extracted, salted, in brine, dried or smoked [other than put up in unit

containers]

17 210

Meat and edible meat offal, salted, in brine, dried or smoked; edible

flours and meals of meat or meat offal, other than put up in unit

containers

18 3

Fish seeds, prawn / shrimp seeds whether or not processed, cured or in

frozen state [other than goods falling under Chapter 3 and attracting

2.5%]

19 301 Live fish.

20 302 Fish, fresh or chilled, excluding fish fillets and other fish meat of

heading 0304

21 304 Fish fillets and other fish meat (whether or not minced), fresh or

chilled.

22 306

Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans,

in shell, cooked by steaming or by boiling in water live, fresh or

chilled.


23 307 Molluscs, whether in shell or not, live, fresh, chilled; aquatic

invertebrates other than crustaceans and molluscs, live, fresh or chilled.

24 308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh

or chilled.

25 401

Fresh milk and pasteurised milk, including separated milk, milk and

cream, not concentrated nor containing added sugar or other

sweetening matter, excluding Ultra High Temperature (UHT) milk

26 403 Curd; Lassi; Butter milk

27 406 Chena or paneer, other than put up in unit containers and bearing a

registered brand name;

28 407 Birds' eggs, in shell, fresh, preserved or cooked

29 409 Natural honey, other than put up in unit container and bearing a

registered brand name

30 501 Human hair, unworked, whether or not washed or scoured; waste of

human hair

31 506

All goods i.e. Bones and horn-cores, unworked, defatted, simply

prepared (but not cut to shape), treated with acid or gelatinised; powder

and waste of these products

32 0507 90 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks;

antlers; etc.

33 511 Semen including frozen semen.

34 6 Live trees and other plants; bulbs, roots and the like; cut flowers and

ornamental foliage

35 701 Potatoes, fresh or chilled.

36 702 Tomatoes, fresh or chilled.

37 703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or

chilled.

38 704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas,

fresh or chilled.

39 705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.

40 706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar

edible roots, fresh or chilled.

41 707 Cucumbers and gherkins, fresh or chilled.

42 708 Leguminous vegetables, shelled or unshelled, fresh or chilled.

43 709 Other vegetables, fresh or chilled.

44 712 Dried vegetables, whole, cut, sliced, broken or in powder, but not

further prepared.

45 713 Dried leguminous vegetables, shelled, whether or not skinned or split.

46 714

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and

similar roots and tubers with high starch or inulin content, fresh or

chilled; sago pith.

47 801 Coconuts, fresh or dried, whether or not shelled or peeled

48 801 Brazil nuts, fresh, whether or not shelled or peeled

49 802

Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts

(Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios,

Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or

not shelled or peeled

50 803 Bananas, including plantains, fresh or dried

51 804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens,

fresh.

52 805 Citrus fruit, such as Oranges, Mandarins (including tangerines and

satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit,


including pomelos, Lemons (Citrus limon, Citrus limonum) and limes

(Citrus aurantifolia, Citrus latifolia), fresh.

53 806 Grapes, fresh

54 807 Melons (including watermelons) and papaws (papayas), fresh.

55 808 Apples, pears and quinces, fresh.

56 809 Apricots, cherries, peaches (including nectarines), plums and sloes,

fresh.

57 810

Other fruit such as strawberries, raspberries, blackberries, mulberries

and loganberries, black, white or red currants and gooseberries,

cranberries, bilberries and other fruits of the genus vaccinium, Kiwi

fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico),

Custard-apple (ata), Bore, Lichi, fresh.

58 814 Peel of citrus fruit or melons (including watermelons), fresh.

59 9 All goods of seed quality

60 901 Coffee beans, not roasted

61 902 Unprocessed green leaves of tea

62 909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper

berries [of seed quality]

63 0910 11 10 Fresh ginger, other than in processed form

64 0910 30 10 Fresh turmeric, other than in processed form

65 1001 Wheat and meslin [other than those put up in unit container and

bearing a registered brand name]

66 1002 Rye [other than those put up in unit container and bearing a registered

brand name]

67 1003 Barley [other than those put up in unit container and bearing a

registered brand name]

68 1004

Oats [other than those put up in unit container and bearing a

registered

brand name]

69 1005 Maize (corn) [other than those put up in unit container and bearing a


70 1006

Rice [other than those put up in unit container and bearing a registered

brand name]

71 1007

Grain sorghum [other than those put up in unit container and bearing

a


72 1008

Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra,

Ragi] [other than those put up in unit container and bearing a registered

brand name]

73 1101 Wheat or meslin flour [other than those put up in unit container and

bearing a registered brand name].

74 1102

Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye

flour, etc.] [other than those put up in unit container and bearing a


75 1103 Cereal groats, meal and pellets [other than those put up in unit

container and bearing a registered brand name]

76 1104 Cereal grains hulled

77 1105

Flour, of potatoes [other than those put up in unit container and bearing

a registered brand name]

78 1106

Flour, of the dried leguminous vegetables of heading 0713 (pulses)

[other than guar meal 1106 10 10 and guar gum refined split 1106 10

90], of sago or of roots or tubers of heading 0714 or of the products of

Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than


those put up in unit container and bearing a registered brand name]

79 12 All goods of seed quality

80 1201 Soya beans, whether or not broken, of seed quality.

81 1202

Ground-nuts, not roasted or otherwise cooked, whether or not shelled or

broken, of seed quality.

82 1204 Linseed, whether or not broken, of seed quality.

83 1205 Rape or colza seeds, whether or not broken, of seed quality.

84 1206 Sunflower seeds, whether or not broken, of seed quality.

85 1207

Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton

seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower

(Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams,

Mango kernel, Niger seed, Kokam) whether or not broken, of seed

quality.

86 1209 Seeds, fruit and spores, of a kind used for sowing.

87 1210 Hop cones, fresh.

88 1211

Plants and parts of plants (including seeds and fruits), of a kind used

primarily in perfumery, in pharmacy or for insecticidal, fungicidal or

similar purpose, fresh or chilled.

89 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane,

fresh or chilled.

90 1213 Cereal straw and husks, unprepared, whether or not chopped, ground,

pressed or in the form of pellets

91 1214

Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover,

sainfoin, forage kale, lupines, vetches and similar forage products,

whether or not in the form of pellets.

92 1301 Lac and Shellac

93 1404 90 40 Betel leaves

94 1701 or 1702

Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery

95 1904

Puffed rice, commonly known as Muri, flattened or beaten rice,

commonly known as Chira, parched rice, commonly known as khoi,

parched paddy or rice coated with sugar or gur, commonly known as

Murki

96 1905 Pappad

97 1905 Bread (branded or otherwise), except pizza bread

98 2201

Water [other than aerated, mineral, purified, distilled, medicinal, ionic,

battery, de-mineralized and water sold in sealed container]

99 2201 Non-alcoholic Toddy, Neera including date and palm neera

100 2202 90 90

Tender coconut water other than put up in unit container and bearing a

registered brand name

101

2302, 2304, Aquatic feed including shrimp feed and prawn feed, poultry feed and

2305, 2306, cattle feed, including grass, hay and straw, supplement andhusk of

2308, 2309 pulses, concentrates andadditives, wheat bran and de-oiled cake

102 2501 Salt, all types

103 2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS

specification No.5470 : 2002

104 3002 Human Blood and its components

105 3006 All types of contraceptives

106 3101

All goods and organic manure [other than put up in unit containers and

bearing a registered brand name]


107 3304 Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta

108 3825 Municipal waste, sewage sludge, clinical waste

109 3926 Plastic bangles

110 4014 Condoms and contraceptives

111 4401 Firewood or fuel wood

112 4402 Wood charcoal (including shell or nut charcoal), whether or not

Agglomerated

113 4802 / 4907

Judicial, Non-judicial stamp papers, Court fee stamps when sold by the

Government Treasuries or Vendors authorised by the Government

114 4817 / 4907 Postal items, like envelope, Post card etc., sold by Government

115 48 / 4907 Rupee notes when sold to the Reserve Bank of India

116 4907 Cheques, lose or in book form

117 4901 Printed books, including Braille books

118 4902 Newspapers, journals and periodicals, whether or not illustrated or

containing advertising material

119 4903 Children's picture, drawing or colouring books

120 4905

Maps and hydrographic or similar charts of all kinds, including atlases,

wall maps, topographical plans and globes, printed

121 5001 Silkworm laying, cocoon

122 5002 Raw silk

123 5003 Silk waste

124 5101 Wool, not carded or combed

125 5102 Fine or coarse animal hair, not carded or combed

126 5103 Waste of wool or of fine or coarse animal hair

127 52 Gandhi Topi

128 52 Khadi yarn

129 5303 Jute fibres, raw or processed but not spun

130 5305 Coconut, coir fibre

131 63 Indian National Flag

132 6703 Human hair, dressed, thinned, bleached or otherwise worked

133 6912 00 40 Earthen pot and clay lamps

134 7018 Glass bangles (except those made from precious metals)

135 8201

Agricultural implements manually operated or animal driven i.e. Hand

tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes;

axes, bill hooks and similar hewing tools; secateurs and pruners of any

kind; scythes, sickles, hay knives, hedge shears, timber wedges and

other tools of a kind used in agriculture, horticulture or forestry.

136 8445 Amber charkha

137 8446 Handloom [weaving machinery]

138 8802 60 00 Spacecraft (including satellites) and suborbital and spacecraft launch

Vehicles

139 8803 Parts of goods of heading 8801

140 9021 Hearing aids

141 92 Indigenous handmade musical instruments

142 9603 Muddhas made of sarkanda and phool bahari jhadoo

143 9609 Slate pencils and chalk sticks

144 9610 00 00 Slates

145 9803 Passenger baggage

146 Any

chapter

Puja samagri namely,-

(i) Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya

(mixture of cowdung, desi ghee, milk and curd);

(ii) Sacred thread (commonly known as yagnopavit);


(iii) Wooden khadau;

(iv) Panchamrit,

(v) Vibhuti sold by religious institutions,

(vi) Unbranded honey

(vii) Wick for diya.

(viii) Roli

(ix) Kalava (Raksha sutra)

(x) Chandantika

147 Liquefied petroleum gas for supply to household and non

domestic exempted category (NDEC) customers

148 Kerosene oil sold under PDS

149 Postal baggage transported by Department of Posts

150

Natural or cultured pearls and precious or semi-precious stones;

precious metals and metals clad with precious metal (Chapter

71)

151 Jewellery, goldsmiths’ and silversmiths’ wares and other

articles (Chapter 71)

152 Currency

153 Used personal and household effects

154 Coral, unworked (0508) and worked coral (9601);


WEB BASED e-Way Bill PORTAL

URL or Website Address

http://ewaybill.nic.in

How can a registered person enroll himself on E-way bill portal? To do that the taxpayer needs to have the GSTIN issued under the GST system and mobile number registered with

the GST system with him.

1. Go to the portal.

2. Click on the ‘e-way bill Registration’ link.

3. Enter GSTIN number and click ‘Go’.

4. Applicant name, Trade name, Address and Mobile Number are auto populated, so click on ‘Send OTP’ to

get the OTP on the registered mobile.

5. Once OTP is received enter the OTP and click on ‘verify OTP’.

6. Provide User ID or username (Username should be about 8 to 15 alphanumeric characters and can include

special characters) 7. Create your password (The password should be of at least 8 characters)

How can an un-registered person enroll himself on E-way bill portal? An unregistered person may enroll on this system under section 35(2) of CGST Act’2017 as warehouse/depot,

godown, cold storage or transport services. such person has to open the e-Way Bill portal and select the ‘Enrolment

for Transporters’ option. Then he shall provide his business details like legal name, trade name, PAN, Aadhaar,

email, mobile, address etc. Apart from this additional information like nature of premises, OTP etc. is also requited.

After authenticating these details, the system generates the 15 characters of Transporter ID and user credentials for

him.

What are the facilities available on this e-way bill portal?

After logging into this portal a user can perform various functions from the following menus:

e-Way bill For generating, updating, cancelling and printing the e-Way Bill. Along with bulk

generation of e-way bills.

Consolidated e-Way Bill To consolidate the e-Way Bills, updating and cancelling them.

Reject To reject the e-Way Bill generated by others, if it does not belong to the user.

Reports For generating various kinds of reports.

Masters To create the users’ masters like customers, suppliers, products, transporters.

User Management For the users to create, modify and freeze the sub-users to his business.

Registration To register for SMS, Android App and API facilities to use.

Note: The right hand side has the notification panel which notifies and alerts the user on various points about the e-

Way Bill system.

How to generate E-way Bills through web based portal?

After logging into the portal click of e-way bill & then click on generation. Then enter following information in

entry form:

1. Select Type of transaction - outward or inward. –Outward / Inward. Depending upon the type of transaction

selected, the system will show the sub-type of transactions. The user needs to select the sub-type accordingly

like, Supply, Export, Jobwork, Import, SKD/CKD, Recipient not known, Exhibition or fairs, Line sales, Others.

2. Select type of document - Invoice, bill or challan.

3. Document no.

4. Document date. (The system will not allow user to enter the future date.)

5. From Section: For an outward type of transaction, name, GSTIN and address of the supplier is auto populated

with the user details. If he has the additional places of business, he will be allowed to select the place. Here, in

http://ewaybill.nic.in/


spite of auto update, the user is allowed to edit the address. For an inward type of transaction, name, GSTIN

and address need to be filled by the user ot it can also be auto populated if the user has entered the consignor

details in ‘Master Suppliers’ option, so when a user enters 2-3 characters of the consignor, the system allows

the user to select the consignor name which he has entered in the suppliers masters. All the other fields like

GSTIN, from address are auto populated after selection.

6. If the supplier is un-registered for GST, then the user has to enter the GSTIN as URP.

7. To Section: For an outward type of transaction, the user needs to enter the name, GSTIN, and address of the

consignee in the ‘TO’ section. The consignee details can be auto populated if the user has entered the consignee details in the ‘Master Clients’ option Here, also the user has to enter the URP in GSTIN column, if the

consignee is un-registered person. For an inward type of transaction in the ‘TO’ section, the name, GSTIN and

address of the recipient are auto populated with the user details. If he has the additional places of business, he

will be allowed to select the place.

8. Item details: Here, product details can be auto populated if the user has entered the product details in ‘Masters

Products’. All other fields under this section like description, HSN, Unit, Tax rate are auto filled from the

master. The user needs to enter the quantity and taxable value of the product mentioned in the document. The

user may add multiple products in this form. An important point to note here is that, based on the taxable value

and rate of tax, the system will automatically calculate CGST, SGST, IGST and CESS amount. The user is

allowed to edit this amount also.

9. Transporters Details: Here, the user needs to select the mode of transportation - road, rail, air or ship and the

approximate distance. If the goods are being moved directly by the user himself, then he can enter the Vehicle Number without entering the transporter details. However, if a user is carrying out the transportation through a

third party, then he /she will generate the E-way bill by entering the transporter id, transporter document

number and date given by the transporter. This transporter ID can also be auto populated, if the user has entered

the transporters details in ‘Masters Transporters’.

10. Submit: If the transporter ID is entered, the generated E-Way Bill will be forwarded to the concerned

transporter login account, allowing the transporter to enter the vehicle number while goods are getting moved.

An important point to note here is that either transporter ID or Vehicle number is required to generate the e-

Way Bill.

Some important points about e-way bill:

If a transporter is generating the e-Way Bill on behalf of the consignor/consignee, then the complete e-Way Bill entry form will be entered by him to generate the e-Way Bill. Here, the system allows him to enter

both the consignor and consignee details without blocking any column.

The e-Way Bill will not be valid for movement of the goods without the vehicle entry in the e-way bill

form. Once the vehicle number is entered, the system will show the validity of the e-way bill. This indicates

the user to get the goods moved within that valid date and time. Otherwise the movement of goods becomes

illegal.

Upon generation of the e-way bill on the common portal, a unique 12 digit e-way bill number (EBN) shall

be made available to the supplier, the recipient and the transporter on the common portal.

The details of the generated e-way bill shall be made available to the recipient, if registered, on the

common portal, who shall communicate his acceptance or rejection of the consignment covered by the e-

way bill.

Where the recipient does not communicate his acceptance or rejection within seventy two hours of the

details being made available to him on the common portal, it shall be deemed that he has accepted the said

details.

Before going for generating a new e-Way Bill, the user should have the Invoice/Bill/Challan

document/details in his hand and user should know the, Transporter Id, through whom he/she is going to

move the consignment or vehicle number through which the consignment is being moved.

How to generate Bulk E-way Bills through web based portal?

For generating a Bulk e-Way Bill the user needs to have the EWB bulk convertor or the excel file, which helps the

user to convert the multiple e-Way Bills excel file into a single JSON file. To generate a Bulk e-Way Bill, user

needs to select the sub option ‘Generate Bulk’ under the option ‘e-Waybill’. After this the user has to choose file and

select the JSON to be uploaded. Once a JSON file is uploaded the system processes the file and generates the E-Way

Bills and shows the EWB for each request.


How to update vehicle number in e-way bill?

Vehicle number of the e-Way Bill can be updated, if it has not been entered while generating e-Way Bill or vehicle has been changed for moved goods because of various reasons like transit movement, vehicle breakdown etc. In the

vehicle updating form, the user needs to enter the vehicle number through which the transportation is being done /

changed along with the information regarding “the from place” and “the from state”, from where the transportation

is being done / changed. The user also needs to give the reason for which the vehicle is being changed. If the mode

of transportation is rail, air, or ship, then the user needs to enter the transporter document number instead of the

vehicle number.

How to cancel or reject e-way bill?

The E-way bill can be cancelled for various reasons like goods are not being moved, incorrect entry in the E-way

bill entered by him etc. Once the e-Way Bill is cancelled it’s illegal to use the same. An important point to note here

is that, the e-Way Bill once generated cannot be deleted. However, it can be cancelled by the generator within 24

hours of generation. Also, if it has been verified by any empowered officer, then it cannot be cancelled. E-Way Bill

can be cancelled if either goods are not transported or are not transported as per the details furnished in the e-Way

Bill.

User may also reject the e-Way Bills generated by the other taxpayers against his / her GSTIN. If the recipient is not

getting the consignment mentioned in the e-Way Bill, he/she can reject them using this option. However, if the

acceptance or rejection is not communicated within 72 hours from the time of generation of e-Way Bill, it is deemed that he has accepted the details.

How to generate and manage consolidated e-way bills?

A consolidated E-way bill is generated when the transporter is carrying multiple consignments in a single vehicle.

Consolidated E-way bill allows the transporter to carry a single document, instead of a separate document for each

consignment in a conveyance.

In order to generate consolidated e-way bill the user needs to check the mode of transportation from the given

options, road/rail/air/ship. Then the user enters the ‘From State’, ‘Vehicle Starts From’ where the vehicle is starting

and ‘vehicle no’. Now, the user needs to enter the e-Way Bill Number. Once the EBN is entered the rest of the fields

in the form are auto populated. The user can add multiple consignments by clicking on.

The e-way bill system also enables the user to generate consolidated bulk e-way bills. A consolidated bulk e-Way

bill is used when a user needs to generate multiple consolidated e-Way Bills at one shot. For generating a

consolidated Bulk e-Way Bill the user needs to have the EWB bulk convertor or the excel file, which helps the user

to convert the multiple consolidated e-Way Bills excel file into a single JSON file. Once a JSON file is uploaded in

the e-Way Bill portal it processes and generates consolidated bulk e-Way Bill.

A user may also cancel a consolidated e-Way Bill or update the vehicle number for the consolidated EWB in similar

manner as it is done in normal e-way bills.

How to manage sub users in e-way system?

The system enables the user to create a sub user. Registered person may provide following authorisations to sub-

users:

1. Enable E-way bill generation.

2. Enable consolidated E-way bill generation.

3. Enable E-way bill rejection.

4. Enable report generation.

5. Enable updating masters.

The system also gives an option to the user to freeze the sub user. Once a sub-user is frozen, he/she won’t be able to

login E-way bill portal.


SMS BASED e-Way Bill generation.

E-Way Bill system provides the users to generate the e-Way Bills by SMS mode also. For this user needs to have the

registered mobile number which he/she used for registration on the e- Way Bill portal.

As discussed earlier also that after logging into the e-way bill portal a user can perform various functions from the

menu options available on the portal. So first he must register himself on the e-way bill portal, then after logging

into the portal, he must select the option ‘for SMS’ under main option ‘Registration’. There he is required to verify

the OTP received on his/her registered mobile number. The system validates the OTP and directs the user to the

following next window where he is required to select the User id from the drop down menu, the mobile number of

the selected user will be auto populated by the system. Once the user gives the submit request he can generate e-Way Bill through SMS system. However, a tax payer can register a maximum of 2 mobile numbers for the e-Way

Bill purpose.

Through SMS mode, the tax payer can do following three activities related to the e-Way Bill system, i.e. by sending

SMS to a designated mobile number user can either:

Generate the E-Way Bill; or

Update the Vehicle details; or

Cancel the E-Way Bill.

Though it seems to be very simple mode of generating e-way bills, but due caution has to be taken to assure that the

SMS is being sent in proper format. Not only the registered supplier or recipient but transporters may also avail this

SMS facility to generate, update or cancel E-way bills. However, only the generator of the E-way bill can cancel it

through SMS system.

Since proper format of SMS is very important for successful operations of e-way bills, let us understand these

formats and related keywords one by one.

How will a registered person Generate E-way bill through SMS? To generate e-way bill through SMS, user shall send the SMS in following format to the designated number:

EWBG TranType RecGSTIN DelPinCode InvNo InvDate TotalValue HSNCode ApprDist Vehicle

Let us understand this format in tabular format as below:

EWBG Means E-way bill Generation

Space

TranType Transaction type:

OSUP – Outward Supply, OEXP – Outward Export,

OJOB – Outward Job Work,

OSCD – Outward SKD/CKD,

ORNK – Outward Recipient Not Known,

OFOU – Outward For Own Use,

OEOF – Outward Exhibitions & Fairs,

OLNS – Outward Line Sales,

OOTH – Outward Others

ISUP – Inward Supply,

IIMP – Inward Import,

ISCD – Inward SKD/CKD, IJWR – Inward Job Work Returns,

ISLR – Inward Sales Returns,

IEOF – Inward Exhibitions & Fairs ,

IOTH – Inward Others

Space

RecGSTIN 15 digit Recipient’s GSTIN or URP if he/she is UnRegistered Person

Space

DelPinCode 6 digit PIN Code of the Place of Delivery of the Goods as per Invoice

space

InvNo 15 digit alphanumeric Invoice or Bill Number of the Document of the goods (with


allowed special char /- )

Space

InvDate Invoice or Bill Date of the document of the goods in DD/MM/YYYY format.

space

TotalValue Total Invoice / Bill Value of the Goods (15 numeric value with 2 decimal value )

space

HSNCode HSN Code of the Goods (Atleat 2 digit of HSN Code)

space

ApprDist Approximate Distance in KMs (Numeric without decimals)

space

Vehicle Vehicle Number which will carry the goods ( AB12AB1234 or AB12A1234 or

AB121234 or ABC1234 Format)

Let us take some examples on this.

Example 1. EWBG OSUP 29AABCX0892K1ZK 560012 546 0/09/2017 75000.00 1001 234 KA12AB1234

EWB

G

OSUP 29AABCX0892K1ZK 560012 546 10/09/201

7

75000.00 1001 234 KA12AB123

4

EWB

G

TranTy

pe

RecGSTIN DelPinCod

e

InvN

o

InvDate TotalValu

e

HSNCod

e

ApprDi

st

Vehicle

E-way

bill

genera

te

Outward

Supply

Recipient TIN Delivery

Pincode

Invoi

ce

Num

ber

Invoice

Date

Bill Value HSN

code

Approx.

Distance

in KM’s

Vehicle no.

Example 2. EWBG OEXP URP 560012 A1246 16/09/2017 59000.00 1001 120 MH01XY1233

EWBG OEXP URP 560012 A1246 16/09/2017 59000.00 1001 120 MH01XY1233

EWBG TranType RecGSTIN DelPinCode InvNo InvDate TotalValue HSNCode ApprDist Vehicle

E-way

bill

generate

Outward

Export

Recipient is not

registered

Delivery

Pincode

Invoice

Number

Invoice

Date

Bill Value HSN code Approx.

Distance

in KM’s

Vehicle no.

Upon successful sending of this SMS, user will receive a reply that “Eway bill generated successfully. E-Way Bill No: XXXXXXXXXXXX and date is DD/MM/YYYY”

How will a transporter Generate E-way bill through SMS? To generate e-way bill through SMS, transporter shall send the SMS in following format to the designated number:

EWBT TranType SuppGSTIN RecGSTIN DelPinCode InvNo InvDate TotalValue HSNCode ApprDist Vehicle

All the parameters are same as discussed in previous section, except that here GSTIN of both supplier and recipient is required to be declared in this format. Also the first keyword has changed from EWBG to

EWBT.

How to update vehicle number in E-way bill through SMS? Vehicle number can be updated both by user and transporter. To update vehicle number user or transporter shall

send the SMS in following format to the designated number:

EWBV EWB_NO Vehicle ReasCode

Let us understand this format in tabular format as below:

EWBV Means E-way bill Vehicle updation

Space


EWB 12 digit E-way bill number

Space

Vehicle Vehicle Number which will carry the goods ( AB12AB1234 or AB12A1234 or

AB121234 or ABC1234 Format)

Space

ReasCode Reason Code to indicate why the vehicle number is being added.

FST – First Vehicle,

BRK – Break Down,

TRS – Transshipment,

OTH - Others

How to cancel E-way bill through SMS? E-way bill can only be cancelled by the generator of the E-way bill. To cancel the e-way bill he shall send the SMS

in following format to the designated number:

EWBC EWB_NO Let us understand this format in tabular format as below:

EWBV Means E-way bill Vehicle updation

Space

EWB 12 digit E-way bill number


Android Application for e-Way bills

E-Way Bill system provides the users to generate the e-Way Bills by using android application also. For this user

needs to have the registered mobile number & register IMIE number of the device from which he/she will generate

the e- Way Bills. As discussed earlier also that after logging into the e-way bill portal a user can perform various

functions from the menu options available on the portal. So first he must register himself on the e-way bill portal,

then after logging into the portal, he must select the option ‘for Android’ under main option ‘Registration’. There he

is required to verify the use of android application for e-way bill generation, there after the user needs to enter the

IMIE Number of the concern user and save the details in the e-Way Bill system. After verification a link will be sent to the users android device to download the android application from google play store. Once installed user shall be

able to generate e-way bills through this application.


API Interface for E-way bill generation

What is API interface?

API interface is a site-to-site integration of two systems. Using this, the tax payer can link his IT system with EWB

system to generate EWB directly from his IT solution without keying in the EWB form. Presently taxpayer

generates invoices from his IT system and logs into EWB system and enters e-way bill requests and generates e-way

bills. Here, the tax payer has to make double entries – one for Invoice generation in his system and second for e-way

bill generation. If he integrates API interface with his system to EWB system, he can avoid this. That is, he can

avoid duplicate entry of invoice details for e-way bill generation. He can save the manpower cost of operator for this

purpose. Also, API interface will eliminate data entry mistakes/errors being made by operator. It also saves time. E-way bill number can be stored by the tax payer system in his database with the corresponding invoice; this reduces

the duplicate data entry and eliminates the data entry mistakes.

Who can use API interface to generate e-way bills?

API interface can be used by large tax payers, who need to generate more than 200 invoices / e-way bills per day. It

can also be used by transporters who intend to generate more than 200 invoices / e-way bills or intends to update

more than 200 e-way bills per day. However, the user should meet the following criteria to use the API interface.

• His invoicing system should be automated with IT solutions.

• He should be ready to change his IT system to integrate with EWB system as per API guidelines.

• He should be generating at least 200 invoices/e-way bills per day. • His system should have SSL based domain name.

• His system should have Static IP Address.

• He should have pre-production system to test the API interface.