History from the past :
E-way bill provisions have come into effect from 1st April 2018 for inter-state transactions and in a staggered manner for intra-state transactions from1st June 2018.
The erstwhile physical Way Bills have now become Electronic-Way Bills. It is indeed a step towards Digital India and a transparent tomorrow.
As a quick recap, the E-way bill rules requires that for all movement of goods meeting the specified criteria, a unique number is to be obtained from the Government’s system and this unique number, referred to as E-way Bill Number needs to be carried along with the consignment. In most of the cases, the movement of goods can be commenced only after generation of an E-way Bill Number.
Who is responsible to generate eway bill ?
Typically, the person initiating the movement of goods is responsible for generating the E-way Bill Number. However, the transporters are also allowed to generate and manage the E-way Bill Numbers on behalf of the supplying or receiving parties.
How to register eway bill online ?
Any person who is registered with the E-way Bill System can generate the E-way Bill Numbers. Supplier, Receivers, and Transporters who are registered with GST system and possess a GST identification number (GSTIN) can register themselves with E-way Bill System using their GSTIN.
To know about the procedure for GST e-way bill registration online, firstly we have to inculcate the possibility of types of person’s who will interact with eway bill portal for EWB bill registration online.
The types of person’s who would possibly interact with common portal india for movement of goods includes :
- Registered Suppliers
- Registered/Unregistered Transporters
- Unregistered Suppliers
Category I : Steps to GST EWB bill Registration for Registered Suppliers/Registered transporters : If you are a registered supplier or transporter making movement of goods then you have to first register on the eway bill portal to enable to generate Eway bills. One needs to just follow these simple steps :
Step 1: Visit the e-Way Bill (ewaybill.nic.in) portal.
Step 2: Click on E Way Bill Registration anchor link available on the right-hand side of the webpage
Step 3: Enter the GSTIN and the captcha code -> Click on ‘Go’ button
Step 4: Generate an OTP and verify the same.
After checking the auto-filled details, 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: Create a new User ID and Password
Enter the new User ID and set a password of personal choice.The system validates and pops up 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.
Category II : EWB bill registration Steps for Unregistered Transporters :
Step 1 : Visit register eway bill online official portal (ewaybill.nic.in).
Step 2 : Click on ‘Enrolment for transporters’ link on the right-hand side of the page
Step 3 : Enter the details in the Application – points 1-9 and Click on Save button which contains details such as
- Select State*
- Enter following details :
- Enter Name as per PAN*
- Enter Trade name if any
- Enter your PAN*
- Type of enrollment
- Cold storage
- Transport service
- Fill up the tile Constitution of business :
- Select the relevant business form from the drop down-
- Foreign company/Partnership firm/ proprietorship/ Private limited company/ public limited company/Unlimited company/ others( If HUF, AOP, BOI and so on)
- Principal place of business :
- a) Type Complete Address entering all the red marked mandatory fields.*
- b) Contact information: Type the e-mail address, Landline number and Fax number (if any) [Note: e-mail address given here is to be used for authentication.]
- c) Nature of premises mentioned at a)- Select whether the address at a) is Building that is Own /leased /rented/ consent/ shared/ any other case.
- Aadhar details and verification for authentication of the application* : In the given fields below, state all the following with respect to the authorised personnel of the Company/ the Proprietor/ the partner of the firm:
- The Aadhar Number, Name of the personnel and mobile number as per Aadhar.
- Once entered, Click on ‘Verify detail & Send OTP’ button.
- An OTP is sent to the Mobile number registered with Aadhar of the above mentioned personnel.
- Enter it and click on ‘Verify OTP’
- A message will appear that Your Aadhar was successfully verified.
- Upload: Click on ‘Browse’ and select valid documents from your system (one for address proof and one for ID proof) in PDF and click on ‘Upload’.
- System pops an error message if not uploaded correctly, then make the change to the file accordingly and upload accordingly.
- If correctly uploaded, then the file name appears on the right-hand side of each field.
- Create Login details* :
- Set a new unique username/ user ID and password.
- Check in case the username you wish to set is already being used or not by clicking on ‘Check’.
- Verification *:
- Tick mark against the declaration confirming correctness of the Information you give and Click ‘Save’
- A 15 digit transporter ID will be displayed. The number should be given to the clients for entering it on GST e – way bill and enabling vehicle number to be added to goods movement.
Category III : Guide for EWB bill registration for unregistered suppliers : In case an unregistered supplier supplies the goods to the registered receiver, the receiver of the goods will have to comply with the procedure and he has to generate an e – way bill on the behalf of the supplier. So the generation of an e – way bill is to be done by the receiver in this case.
E-Way Bill has now become mandatory for Inter & Intra-state movements, it is time for Organizations to relook at their GST & Logistics Compliance to run day to day operations smoothly. Eway bill is not only limited to generation of bills, but involves multiple steps & invoice validation, thereby Tally ERP 9 solution s added feature of E-Way Bill connects, accounting, logistics and IT team by automating overall E-Way Bill Process.