The eWay Bill System is a document that provides information about the movement of goods and must be carried by transporters for any consignment exceeding Rs. 50,000. The National Informatics Centre is responsible for developing the complete eWay Bill System, which includes a web-based IT application, hosting IT infrastructure, and managing the system’s operations.
The e-Way Bill System offers various modes of generation, such as Web, Bulk Upload, SMS, Mobile App, and API for Large Taxpayers/GST Suvidha Providers (GSPs). As 24×7 accessibility is critical for this application, the infrastructure is designed to provide redundancy at multiple levels, including firewall, load balancer, switches, racks, virtual machines (web servers), database servers, and MPLS links (for connecting to GSTN servers). The front end of the system has 24 virtual machines that use IIS, while additional virtual machines are created for API, Mobile App, GSTN API, and Redis.
Who Can Generate an eWay Bill?
- A person registered for GST must generate an Eway bill when moving goods valued at over Rs. 50,000.
- Even if the value of the goods is less than Rs. 50,000, a registered person can still generate an E-way bill.
- If an unregistered person supplies goods to a registered person, the registered person must ensure that an E-way bill is generated to comply with regulations.
- If a transporter is moving goods via road, air, rail, etc., and the supplier has not generated an E-way bill, the transporter must generate one.
Cases, When eWay Bill Is Not necessary to Generate
- When the mode of transport used is a non-motor vehicle.
- When goods are transported from a Customs port, airport, air cargo complex or also land customs station to Inland Container Depot or Container Freight Station for clearance by Customs.
- When goods are transported under Customs supervision or under customs seal.
- When goods are transported under Customs Bond from ICD to Customs port or from one customs station to another.
- When transit cargo is transported to or from Nepal or Bhutan.
- When the movement of goods is caused by the Ministry of defence in defence formation under a consignee or consignor.
- When empty cargo containers are being transported.
- When the consignor is transporting goods to or from between the place of business and a weighbridge for weighing at a distance of 20 km, accompanied by a delivery challan.
- When goods are being transported by rail, the consignor of goods is the Central and State Governments or local authorities.
- When goods are specified as exempt from EWay bill requirements in the respective State or Union territory GST Rules.
- When transporting certain goods, which are specified in various documents, some rules apply.
- These goods include those listed in the Annexure to Rule 138(14), as well as those that are exempt from taxation according to Schedule III.
- Additionally, certain schedules to Central Tax Rate notifications also apply to these goods.
- This information is available in a PDF document
Steps To Generate eWay Bill
- Firstly, you need to have a GST registration and transporter registration to use the portal.
- Go to the e-Way Bill generation website at ewaybill.nic.in and enter your correct login details to access the platform.
- After you are logged in, click on the “Generate New” option from the Main menu page to create a new eWay Bill.
Documents Needed for eWay Bill
To generate an eWay bill, you need to have the following documents or details:
- Invoice/Bill of Supply/Challan related to the consignment of goods.
- If the goods are being transported by road, you need either the Transporter ID or the Vehicle number.
- If the goods are being transported by rail, air, or ship, you need the Transporter ID, Transport document number, and the date on the document.
Validity of EWB (eWay Bill Login)
The validity of the eway bill depends on the distance that the goods will travel. The e-way bill is valid for the following periods:
|Type of Conveyance||Distance||Validity of EWB|
|Other than Over Dimensional Cargo||Less Than 200 Kms||1 Day|
|For every additional 200 Kms or part thereof||Additional 1 Day|
|Over Dimensional Cargo||Less Than 20 Kms||1 Day|
|For every additional 20 Kms or part thereof||Additional 1 Day|