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GST E Way bill System : Registration Process

  By : , ,       27.4.2018         Mail Now

What is E Way bill : E-Way Bill is an electronically generated document that tracks the physical movement of goods. An E Way Bill contains details of the Goods being moved, the purpose of the movement, and the consignor and consignee (Part A of FORM GST EWB-01 as well as transportation details (Part B of FORM GST EWB-01). An E-Way Bill must be generate before commencing movement.

When an E way bill needs to be generated : E-way bill will be generated when there is a movement of goods in a vehicle/ conveyance of value more than Rs. 50,000( either each Invoice or in (aggregate of all Invoices in a vehicle/ Conveyance)# ) –

- In relation to a ‘supply’
- For reasons other than a ‘supply’ ( say a return)
- In relation to an inward ‘supply’ from an unregistered person
- For this purpose, a supply may be either of the following:

- A supply made for a consideration (payment) in the course of business
- A supply made for a consideration (payment) which may not be in the course of business
- A supply without consideration (without payment)In simpler terms,

the term ‘supply’ usually means a:

Sale – sale of goods and payment made
Transfer – branch transfers for instance
Barter/Exchange – where the payment is by goods instead of in money

Therefore, E-Way Bills must be generated on the common portal for all these types of movements.

However for certain specified Goods, the eway bill needs to be generated mandatorily even if the Value of the consignment of Goods is less than Rs. 50,000:

- Inter-State movement of Goods by the Principal to the Job-worker by Principal/ registered Job-worker***,
- Inter-State Transport of Handicraft goods by a dealer exempted from GST registration

Website for entering E-Way bills for different states : There is a Common GST E-Way Bill Portal notified by Central Tax Notification 9/2018 dated Jan 23, 2018 and available at All E-Way Bills in all states of India must be recorded in this Portal.

Registration process on E Way bill Portal : Registering for E way bill or enrollment is an easy procedure on Indian Government official portal E-Way Bill System. E-way Bill System helps to generate GST e way bill, and there are certain steps which have to be followed by the every taxpayers. To generate the GST e way bill, it is mandatory to register on the E Way Bill Portal.

Focusing on the Business end of the e-way bill. It is important for both registered businesses (Suppliers and Recipients) as well as transporters to have access to e-way bill portal, and start by registering themselves on the common portal There are primarily 4 stakeholders who are involved in the process of a typical e-way bill – Suppliers, Recipients, Transporters and Tax officers. Persons who have a stake in an e-way bill generation process such as suppliers, recipients and transporters would want to see that the consignment is moving from the source to the destination without any hurdles, while the tax officers would want to see that the consignment is accounted for by both suppliers and recipients.
For the Registration on E Way Bill Portal here are some following steps:-

Step 1 : Login to E-Way Bill System,
Step 2 : Click on E-Way Bill Registration.
Step 3 : Enter the GSTIN (Goods and Services Tax Identification Number) and then enter the Captcha and click on GO Button.
Step 4 : Once the process is done all the details such as Applicants Name, Trade Name, Address, Mail ID, and Mobile Number will be auto-populated once you enter the GSTIN.
                  - After checking the auto-filled details you need to click on Send OTP Button.
                  - Enter the OTP received on the registered mobile number and verify the same by clicking on the ‘verify OTP’ button.
Step 5 : You can Create a new User ID and Password.
                 - Enter the new User ID and set a Password of personal choice and get registered with the e-way bill portal.
                 - The system validates and shows a message if there is an error in the details entered by you.
                 - Once all the details are correctly filled, User ID and password will be created and you can now use this registered User ID and Password to navigate through the e-way bill.

Conclusion : To sum it up, there is no denial in saying that e-way bill is aimed at simplifying the goods transport-related documentation process, which earlier was much of a hassle and required different data for different states. The e-way bill is expected to ensure that every moving good is tagged and tax-paid, so that there’s no chance of a gap. One the eway bill is implemented nation wide, traders will not be able to avoid paying tax as the government will have details of all moving goods above the value of Rs 50,000.

For the rectification of taxes and a flawless economy, taxpayers need to register themselves on the EWB portal and further manage their e-waybills through SMS or the android app.There’s an option on the portal wherein registrants can create sub-users and provide them with online access to generate e-Way Bills for a GSTIN thus benefiting business houses having multiple units/ branches in managing their respective e-Way bills while saving their time and effort. The new mechanism will surely bring in visibility across the organisation.

What eway bill also does is it makes the preparation of GSTR-1 easier given, all the data from the invoices uploaded to generate an e-way bill will be auto-populated on the GSTR-1 form. One can choose to avail this option while filing their return. To bring uniformity across the states for seamless inter-state movement of goods, registering for e-way bill is a must. This will not only put a stop to tax evasion but will also boost revenues by 15-20 per cent.

Expectations and mistakes that are bound to happen while generating E way bill and how Tally.ERP 9 Release 6.4 could be of use to you : Of all these expectations and benefits, we can come across a few challenges as well . A major one being that any mistake made while generating an e-way bill cannot be rectified leaving no option but to create a fresh one. But this could be avoided with the help Tally.ERP 9 where in when you prepare your tax invoice you need not have to again fill the particulars of invoice in the Eway bill portal for generation of E Way bills as Tally.ERP 9 transports/ships the details of your invoice for which you are going to generate eway bill into the E Way bill Form EWB-01. After which you only have to export the E Way bill data into JSON format which is also available from the Tally. ERP 9 system and then login at the eway bill portal and just upload the JSON file to generate the eway bill. Thus generation of E Way Bill is much easier with Tally.ERP 9 Release 6.4 as it eliminates all the possibilities for error which could occur when fed manually on the e way bill portal.

TAGS: E Way bill system,   GST,   electronically generated document that tracks the physical movement of goods,  

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