Frequently Asked Questions

  • E-Way Bill

  • What is an e-way bill?

    E-way bill is a document required by a person in charge of the conveyance carrying any consignment of goods of value exceeding fifty thousand rupees as mandated by the Government in terms of Section 68 of the Goods and Services Tax Act read with Rule 138 of the rules framed thereunder. It is generated from the GST Common Portal for E-Way bill system by the registered persons or transporters who cause movement of goods before commencement of such movement.

  • Why is the e-way bill required?

    Section 68 of the Act mandates that the Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed. Rule 138 of CGST Rules, 2017 prescribes e-way bill as the document to be carried for the consignment of goods in certain prescribed cases. Hence e-way bill generated from the common portal is required.

  • Who all can generate the e-way bill?

    The consignor or consignee, as a registered person or a transporter of the goods can generate the e-way bill. The unregistered transporter can enroll on the common portal and generate the e-way bill for movement of goods for his/her clients. Any citizen, other than the above, can also generate the e-way bill for movement of goods for his/her own use.

  • What are pre-requisites to generate the e-way bill?

    The pre-requisite for generation of eway bill is that the person who generates eway bill should be a registered person on GST portal and he should also register in the eway bill portal. If the transporter is not a registered person under GST it is mandatory for him/her to get enrolled on e-waybill portal (https://ewaybillgst.gov.in) before generation of the e-way bill. The documents such as tax invoice or bill of supply or delivery challan and Transporter’s Id, who is transporting the goods with transporter document number or the vehicle number in which the goods are transported, must be available with the person who is generating the e-way bill.

  • If there is a mistake or wrong entry in the e-way bill, what has to be done?

    If there is a mistake, incorrect or wrong entry after submission of the e-way bill, then it cannot be edited or corrected. Only option available is cancellation of eway bill and generate a new one with correct details.

  • Whether e-way bill is required for all the goods that are being transported?

    The E-way bill is required to transport all goods except those exempted under the Notifications or rule.Movement of handicraft goods or goods for job-work purposes under specified circumstances requires an e-way bill even if the value of consignment is less than fifty thousand rupees. Kindly refer to the e-way bill rule for other exemptions.

  • Is there any validity period for e-way bill?

    Yes. Validity of the e-way bill depends upon the distance the goods have to be transported. In case of regular vehicle or transportation modes, for every 200 KMs or part of its movement, one day validity has been provided. In case of Over Dimensional Cargo vehicles, for every 20 KMs or part of its movement, one day validity is provided. This validity expires at the midnight of last day.

  • While calculating time validity for e-way bill, how is a day determined?

    Following illustration will explain how a day is to be calculated –

    • Suppose an e-way bill is generated at 00:04 hrs. on 14th March. Then first day would end on 12:00 midnight of 15 -16 March. Second day will end on 12:00 midnight of 16 -17 March and so on.
    • Suppose an e-way bill is generated at 23:58 hrs. on 14th March. Then first day would end on 12:00 midnight of 15 -16 March. Second day will end on 12:00 midnight of 16 -17 March and so on.
  • Which types of transactions need the e-way bill?

    For transportation of goods in relation to all types of transactions such as outward supply whether within the State or interstate, inward supply whether from within the State or from interstate including from an unregistered persons or for reasons other than supply also e-way bill is mandatory. Please refer relevant notifications/rules for details.

  • What is the Part-A Slip?

    Part-A Slip is a temporary number generated after entering all the details in PART-A of e-way bill. This can be shared or used by transporter or you yourself can later on enter the PART-B and generate the E-way Bill. This will be useful, when you have prepared invoice relating to your business transaction, but don’t have the transportation details. Thus you can enter invoice details in Part A of eway bill and keep it ready for entering details of mode of transportation in Part B of eway bill.

  • When I enter the details in e-way bill form, the system is not generating e-way bill, but showing Part-A Slip?

    If you don’t enter the vehicle number for transportation by road or transport document number for other cases,the system will show you only the PART-A slip. It indicates that you have not completed the e-way bill generation process. Only when you enter the Part-B details, e-way bill will be generated.

  • How to generate e-way bill from Part-A Slip?

    Part-A Slip is an entry made by user to temporarily store the document details on the e-way bill system. Once the goods are ready for movement from the business premises and transportation details are known, the user can enter the Part-B details and generate the e-way bill for movement of goods. Hence, entering of Part-B details convert the Part-A slip into an e-way bill.

  • What are the documents that need to be carried along with the goods being transported?

    The person in charge of a conveyance shall carry the invoice or bill of supply or delivery challan or bill of entry as the case may be and a copy of the e-way bill oe its number generated from the common portal in electronic form. Please refer relevant rules for details.

  • How to generate the e-way bill for different registered place of business?

    The registered person can generate the e-way bill from his account from any registered place of business. However, he/she needs to enter the address accordingly in the e-way bill.

  • How does taxpayer enter Part-A details and generate e-way bill, when he/she is transporting goods himself/herself?

    Sometimes, taxpayer wants to move the goods himself. E-way bill Portal expects the user to enter transporter ID or vehicle number. So if he/she wants to move the goods himself/herself, he can enter his/her GSTIN in the transporter Id field and generate Part-A Slip. This indicates to the system that he/she is a transporter and he/she can enter details in Part-B later when transportation details are available.

  • What has to be entered in GSTIN column, if consignor or consignee is not having GSTIN?

    If the consignor or consignee is unregistered taxpayer and not having GSTIN, then user has to enter ‘URP’ [Unregistered Person] in corresponding GSTIN column.

  • When does the validity of the e-way bill start?

    The validity of the e-way bill starts when first entry is made in Part-B i.e. vehicle entry is made first time in case of road transportation or first transport document number entry in case of rail/air/ship transportation, whichever is the first entry. It may be noted that validity is not re-calculated for subsequent entries in Part-B.

  • How is the validity of the e-way bill calculated?

    The validity period of the EWB is calculated based on the ‘approx. distance’ entered while generating the EWB. For every 200 KM one day is a validity period for EWB as per rule and for part of 200 KM one more day is added. For ex. If approx. distance is 310 KM then validity period is 1+1 days. For movement of Over Dimensional Cargo (ODC), the validity is one day for every 20 KM(instead of 200 KM)and for every 20KM or part thereof one more day is added. Please refer relevant rules for details.

  • What should I do if state is not auto-populated on entering Pincode ?

    If state name is not auto-populated, then select the correct state and continue e-way bill generation.

  • Are e-way bills required to be issued for imports and exports as well?

    Since imports and exports have been considered as inter-state supplies under the GST act, the e-way bill is required to be issued for these transactions as well. For imports, the e-way bill will be generated by the importer. The exporter is liable to generate the e-way bill for export supplies.

  • What has to be the shipping address in case of export supply type?

    For Export supply type, the ‘Bill To’ Party will be URP or GSTIN of SEZ Unit with state as ‘Other Country’ and shipping address and PIN code will be of the location (airport/shipping yard/border check post) from where the consignment is moving out from the country.

  • What has to be the Dispatching address in case of Import supply type?

    For Import supply, the ‘Bill From’ Party will be URP or GSTIN of SEZ Unit with state as ‘Other Country’ and dispatching address and PIN code will be of the location (airport/shipping yard/border check post) from where the consignment has entered the country.

  • How the distance has to be calculated between Source and destination?

    e-Way bill system has enhanced with auto calculation of distance between the source and destination based on the PIN Codes entered by user in . The e-waybill system will calculate and display the estimated motor able distance between the supplier and recipient as per the PIN codes. User is also allowed to enter the actual distance as per the movement of goods. However, it will be limited to 10% more than the auto calculated distance displayed. Ex.
    1. If the Source & destination actual distance is 200 kms.
    -10% 180
    +10 % 220.
    2. If the source & destination is the same pin code, then distance can from 1 to 100kms.
    3. If the source & destination actual distance is less than 100 kms, then any value from 1 KM up to the actual distance can be entered.

  • How the distance has to be calculated, if the consignments are imported from or exported to other country?

    The approximate distance for movement of consignment from the source to destination has to be considered based on the distance within the country. That is, in case of exports, the distance is taken as the consignor's place to the place from where the consignment is leaving the country, after customs clearance and in case of imports, the distance is taken as the place where the consignment reached the country and was cleared by the custome to the destination place.

  • Whether e-way bill is required, if the goods are being purchased and moved by the consumer to his destination himself?

    Yes. As per the e-way bill rules, e-way bill is required to be carried along with the goods at the time of transportation, if the value is more than Rs. 50,000/-. Under this circumstance, the consumer can get the e-way bill generated from the taxpayer or supplier, based on the bill or invoice issued by him. The consumer can also enroll as citizen and generate the e-way bill himself. For threshold limit of value of goods intrastate movement for generation of E Way Bill, please refer to the relevant statute/provisions passed by the respective States/Union Territories.

  • Can the e-way bill be modified or edited?

    The e-way bill once generated cannot be edited or modified. Only Part-B can be updated. However, if e-way bill is generated with wrong information, it can be cancelled and generated afresh. The cancellation is required to be done within twenty-four hours from the time of generation.

  • Before submission, the system is not allowing to edit the details of e-way bill. What is the reason?

    The system allows editing the details of e-way bill entries before submission. However, if the products/commodities details are entered, it will not allow editing some fields as the tax rates will change. To enable this, please delete the products and edit the required fields and enter the products again.

  • The system shows the ‘Invalid Format’ when we are trying to enter the vehicle number. What is the reason?

    The system expects you to enter the vehicle number details in proper format. Please see the format details in the help with the vehicle entry field.

  • What are the formats of vehicle number entry?

    To enable proper entry of the vehicle number, the following formats have been provided for the vehicle numbers

    FormatRC NumbersExample Entry
    ABC1234DEF 234DEF0234
    AB123456UP 1 345UP010345
    AB123A1234UP 156 P 3459UP156P3459
    AB12A1234AP 5 P 23AP05P0023
    AB12AB1234TN 10 DE 45TN10DE0045
    AB12ABC1234KE 3 PEW 1265KE03PEW1265
    DFXXXXXXXXXXXXXFor Defence Vehicle, start with DFDF02K123
    TMXXXXXXXXXXXXXFor Temp RC Vehicle, start with TMTMKA01000002
    BPXXXXXXXXXXXXXFor Bhutan Vehicle, start with BP
    NPXXXXXXXXXXXXXFor Nepal Vehicle, start with NP
  • How to enter the vehicle number DL1A123 as there is no format available for this in e-way bill system?

    If the RC book has vehicle number like DL1A123, then you enter it as DL01A0123. The vehicle entered in the e-way bill system is only for information and GST officer will accept this variation.

  • How can anyone verify the authenticity or the correctness of e-way bill?

    Any person can verify the authenticity or the correctness of e-way bill by entering EWB No, EWB Date, Generator ID and Doc No in the search option of EWB Portal.

  • How to generate e-way bill for multiple invoices belonging to same consignor and consignee?

    If multiple invoices are issued by the supplier to recipient, that is, for movement of goods of more than one invoice of same consignor and consignee, multiple EWBs have to be generated. That is, for each invoice, one EWB has to be generated, irrespective of the fact whether same or different consignors or consignees are involved. Multiple invoices cannot be clubbed to generate one EWB. However after generating all these EWBs, a Consolidated EWB can be prepared for transportation purpose, if goods are going in one vehicle.

  • What has to be done by the transporter if consignee refuses to take goods or rejects the goods for any reason?

    There is a chance that consignee or recipient may reject to take the delivery of consignment due to various reasons. Under such circumstances, the transporter can get one more e-way bill generated with the help of supplier or recipient by indicating supply as ‘Sales Return’ with relevant documents, return the goods to the supplier as per his agreement with him.

  • What has to be done, if the validity of the e-way bill expires?

    If validity of the e-way bill expires, the goods are not supposed to be moved. However, under circumstance of ‘exceptional nature and trans-shipment’, the transporter may extend the validity period within 8 hours after the expiry period after updating reason for the extension and the details in PART-B of FORM GST EWB-01.

  • Can I extend the validity of the e-way bill?

    Yes, one can extend the validity of the e-way bill, if the consignment cannot reach the destination within the validity period due to exceptional circumstances like natural calamity, law and order issues, trans-shipment delay, accident of conveyance, etc. The transporter need to explain reason in details while extending the validity period of an e-way bill.

  • How to extend the validity period of e-way bill?

    There is an option under e-way bill to extend the validity period. This option is available for extension of e-way bill before 8 hours and after 8 hours of expiry of the validity period. Here, transporter will enter the e-way bill number and enter the reason for the requesting the extension, from place (current place), approximate distance to travel and Part-B details. It may be noted that he cannot change the details of Part-A. He will get the extended validity based on the remaining distance to travel.

  • Who can extend the validity of the e-way bill?

    The transporter, who is carrying the consignment as per the e-way bill system at the time of expiry of validity period, can extend the validity period.

  • How to handle “Bill to” - “Ship to” invoice in e-way bill system?

    Sometimes, the tax payer raises the bill to somebody and sends the consignment to somebody else as per the business requirements. There is a provision in the e-way bill system to handle this situation. In the "Transaction Type"select the Bill to - Ship to option in Transaction Type dropdown. Then the system will enable the "Ship to" field for entering different state pincode for the Consignment.

  • How to handle “Bill from” - “Dispatch from” invoice in e-way bill system?

    Sometimes, the supplier prepares the bill from his business premises to consignee, but moves the consignment from some others’ premises to the consignee as per the business requirements. This is known as ‘Billing From’ and ‘Dispatching From’. E-way bill system has provision for this in the "Transaction Type". Select the "Bill From - Dispatch From" in Transaction Type dropdown, then system will enable the Dispatch From field for entering different Dispatch state pincode for the Consignment.

  • How the transporter is identified or assigned the e-way bill by the taxpayer for transportation?

    While generating e-way bill the taxpayer 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 further transportation details in Part B of eway bill.

  • How to generate e-way bill, if the goods of one invoice are being moved in multiple vehicles simultaneously?

    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 as per CGST Rule 55 of CGST rule 55 which provides as under:

    • Supplier shall issue the complete invoice before dispatch of the first consignment;
    • Supplier shall issue a delivery challan for each of the subsequent consignments, and generate EWB by using SKD/CKD/lots;
    • Each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and
    • Original copy of the invoice shall be sent along with the last consignment

    Please note that multiple EWBs are required to be generated in this situation. That is, the EWB has to be generated for each consignment based on the delivery challan details along with the corresponding vehicle number.

  • The sub-rule (1) of rule 138A of CGST Rules, 2017 states that person in charge of a conveyance may carry ‘e-way bill number in electronic form’. Does the phrase ‘electronic form’ means that he needs to carry e-way bill in softcopy in his mobile etc.?

    No. He can merely quote the e-way bill number to the proper tax officer. Tax officer based on that number will do the requisite Verifications.

  • My goods are in warehouse ,and the e-waybill validity is expiring. Can I extend the e-waybill ?

    Yes, you can use the Extend Validity option before 8 hours or after 8 hours from the validity date. Select the E-waybill extension option. Specify the Consignment is in Transit, enter the details of the warehouse such as Pincode and address. The system will extend the validity for the remaining distance.

  • My Vehicle has experienced a breakdown and the validity of the e-waybill is getting expired. What should I do.

    You can extend the validity of the e-waybill by using Extension facility and selecting the 'In Movement'. Update the number of the new Vehicle and Pincode of the place where the vehicle has had a breakdown. The validity of the e-waybill will get extended for the remaining distance.

  • What is multi-vehicle option and when to use this?

    The multi vehicle option can be used when the goods have moved till some place and further it is not possible to move in the same mode of transport or vehicle. The goods will then be moved in different mode of transport or different vehicles. For eg. if the goods have moved in Rail till some place and further they need to be transported in multiple trucks, then this facility can be used. Also, in some hilly regions, the goods have moved in a regular truck and subsequently it is not possible to move in the same due to the terrain conditions. These goods can be moved in multiple vehicles by using this facility.

    Note: This facility can be used only when Part-B has been updated for the EWB and then subsequently the goods need to be moved in Multiple vehicles

  • What is Common Enrolment? Who can use this facility?

    As per the amendment in Rule 58, a transporter who is registered under GST in more than one State or Union Territory with the same Permanent Account Number, apply for a unique common enrollment number in E-way bill system by submitting the details in FORM GST ENR-02 using any one of his GSTIN (Goods and Services Tax Identification Numbers). Once the transporter obtains a Common Enrolment number, it can be shared as a transporter Id to his clients. The common enrollment id can be used to update Part-B details by the transporter.

  • Once Common Enrolled, can I still use my earlier GSTINs for e-waybill generation or Part-B updation?

    No, as per rule once you have obtained Common Enrolment Id , you cannot generate e-waybills or Update Part-B using your GSTIN. Also, your clients will not be able to update your GSTIN as Transporter Id.

  • Updating Transportation/vehicle/Part-B details

  • Whether Part-B is must for e-way bill?

    E-Way bill is complete only when Part-B is entered. Otherwise printout of EWB would be invalid for movement of goods. Filling up of Part-B of the e-way bill is a must for movement of the goods, except for within the same state movement between consignor place to transporter place, if distance is less than 50 Kms.

  • Can I move the goods to the transporter without the Part B?

    As per the new e-way Bill rule, the e-way bill can be generated by the tax payer after entering the Part-B. If he is not having the Part-B details and transporter is going to update the Part-B, then he/she has to compulsorily enter the transporter id to generate the ‘Part-A Slip’.

  • Can I transport the goods with the e-way bill without vehicle details in it?

    No, one needs to transport the goods with an e-way bill specifying the vehicle number, which is carrying the goods. However, where the goods are transported for a distance of less than fifty kilometers (50 KM) within the State from the place of business of consignor to the place of transporter for further transportation, then the vehicle number is not mandatory. Similar exemption upto 50 KM has been given for movement of goods from place of business of transporter to place of business of consignee.

  • Whether the e-way bill is required for movement of consignment for Weighment to the weighbridge?

    No e-Way bill is required for movement of goods upto a distance of 20 Km from the place of business of consignor to a weighbridge for Weighment or from the weighbridge back to the place of business of consignor, within the same State, subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with Rule 55.

  • Who all can update the vehicle number for the e-way bill?

    The Vehicle number can be updated by the generator of the e-way bill or the transporter as assigned by the generator for that particular e-way bill.

  • Can Part-B of e-way bill entered/updated by any other transporter?

    The present transporter can fill or update PART-B of the EWB. The e-way bill can be assigned from one transporter to another transporter, for further movement of consignment. Under this circumstance, the latest transporter, assigned for that e-way bill, can update Part-B of EWB.

  • If the vehicle, in which goods are being transported, having e-way bill is changed, then what is required to be done?

    The e-way bill for transportation of goods should always have the vehicle number that is actually carrying the goods. There may be requirement to change the vehicle number after generating the e-way bill or after commencement of movement of goods, due to trans-shipment or due to breakdown of vehicle. In such cases, the transporter or generator of the e-way bill can update the new vehicle number in Part B of the e-way bill.

  • What is to be done(in a EWB) if the vehicle breaks down?

    If the vehicle breaks down, when the goods are being carried with an EWB, then transporter can get the vehicle repaired and continue the journey in the same EWB. If he has to change the vehicle, then he has to enter the new vehicle details in that EWB, on the eway bill portal, using ‘Update vehicle number’ option in Part B and continue the journey in new vehicle, within the original validity period of e-way bill.

  • How many times can Part-B or Vehicle number be updated for an e-way bill?

    The user can update Part-B (Vehicle details) as many times as he wants for movement of goods to the destination. However, the updating should be done within the validity period.

  • Can the e-way bill entry be assigned to another transporter by authorized transporter?

    The authorized transporter can assign the e-way bill to any enrolled or registered transporter for further transportation of the goods. Subsequently, the new transporter can only update the Part-B of the EWB.

  • In case of transportation of goods via rail/air/ship mode, when is user required to enter transport document details, as it is available only after submitting of goods to the concerned authority?

    Where the goods are transported by railways or by air or vessel, the Part B of the e-way bill can be updated either before or after the commencement of movement. But, where the goods are transported by railways, the railways shall not deliver the goods, unless the e-way bill as required under these rules is produced to them, at the time of delivery.

  • If the goods having e-way bill has to pass through trans-shipment and through different vehicles, how it has to be handled?

    Some of the consignments are transported by the transporter through transshipment using different vehicles before it is delivered to the recipient at the place of destination. Hence for each movement from one place to another, the transporter is required to update the vehicle number in which he is transporting that consignment in part B of the E Way Bill.

  • Can I use different modes of transportation to carry the goods having an e-way bill? If so, how to update the details?

    Yes, one can transport goods through different modes of transportation – Road, Rail, Air, Ship. However, PART-B of e-way bill have to be updated with the latest mode of transportation or conveyance number using ‘Update vehicle number/mode of transport ’ option in the Portal. That is, at any point of time, the details of conveyance specified in the e-way bill on the portal, should match with the details of conveyance through which goods are actually being transported.

  • How to enter multiple modes of transportation, i.e., road, rail, ship, air for the same e-way bill?

    One e-way bill can go through multiple modes of transportation before reaching destination. As per the mode of transportation, the EWB can be updated with details of 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 taxpayer 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 yard to airport with vehicle number. Next the taxpayer 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 does transporter come to know that particular e-way bill is assigned to him?

    The transporter comes to know that EWBs are assigned to him by the taxpayers for transportation, in one of the following ways:

    • After login at EWB portal, the transporter can go to reports section and select ‘EWB assigned to me for trans’ OR see the list based on EWB date/assign date. He can also see these details in his dashboard, after login to EWB portal.
    • The transporter can go to ‘Update Vehicle No’ and select ‘Generator GSTIN’ option and enter taxpayer GSTIN of taxpayer, who has assigned the EWB to him.
  • How to handle the goods which move through multiple trans-shipment places?

    Some of the consignments move from one place to another place till they reach their destinations. Under this circumstance, each time the consignment moves from one place to another, the transporter needs to enter the vehicle details using ‘Update Vehicle Number’ option in part B of the EWB, when he starts moving the goods from that place. The transporter can also generate ‘Consolidated EWB’ with the EWB of that consignment with other EWBs and move the consignment to next place. This has to be done till the consignment reaches destination. But it should be within the validity period of a particular EWB.

  • How does the transporter handle multiple e-way bills which pass through transshipment from one place to another in different vehicles, to reach the destinations?

    Some of the transporters move the consignments from one place to another place before the goods reach the destination,as per the movement of vehicles. Sometimes the consignments is moved to 8-10 branches of the transporter, before they reach their destination. The consignments reach the particular branch of transporter from different places in different vehicles. These consignments are sorted out, to be transported to different places in different Vehicles. Now, the concerned branch user instead of updating the vehicle for each one of the EWBs, can generate ‘Consolidated EWB’ for multiple EWBs which are going in one vehicle towards next branch/destination.

  • Rejecting e-Way Bill

  • Who can reject the e-way bill and Why?

    The person who causes transport of goods shall generate the e-way bill specifying the details of other person as a recipient of goods. There is a provision in the common portal for the other party to see the e-way bill generated against his/her GSTIN. As the other party, one can communicate the acceptance or rejection of such consignment specified in the e-way bill. If the acceptance or rejection is not communicated within 72 hours from the time of generation of e-way Bill or before the time of delivery of goods whichever is earlier, it will be deemed that he has accepted the details.

  • How does the taxpayer or recipient come to know about the e-way bills generated on his GSTIN by other person/party?

    As per the rule, the taxpayer or recipient can reject the e-way bill generated on his GSTIN by other parties. Therefore following options are made available to him to see the list of e-way bills:

    • He can see the details on the dashboard, once he logs into the system.
    • He will get one SMS everyday indicating the total e-way bill activities on his GSTIN.
    • He can go to reject option and select date and see the e-way bills. Here, system shows the list of e-way bills generated on his GSTIN by others.
    • He can go to report and see the ‘EWBs by other parties’.
  • Consolidated e-Way Bill

  • What is consolidated e-way bill?

    Consolidated e-way bill is a document containing the multiple e-way bills for multiple consignments being carried in one conveyance (goods vehicle). That is, the transporter, carrying multiple consignments of various consignors and consignees in one vehicle can generate and carry one consolidated e-way bill instead of carrying multiple e-way bills for those consignments.

  • Who can generate the consolidated e-way bill?

    A transporter can generate the consolidated e-way bills for movement of multiple consignments in one vehicle.

  • What is the validity of consolidated e-way bill?

    Consolidated EWB is like a trip sheet and it contains details of different EWBs in respect of various consignments being transported in one vehicle and these EWBs will have different validity periods.

    Hence, Consolidated EWB does not have any independent validity period. However, individual consignment specified in the Consolidated EWB should reach the destination as per the validity period of the individual EWB.

  • What has to be done, if the vehicle number has to be changed for the consolidated e-way bill?

    There is an option available under the ‘Consolidated EWB’ menu as ‘regenerate CEWB’. This option allows you to change the vehicle number to existing Consolidated EWB, without changing the individual EWBs. This generates a new CEWB, which has to be carried with new vehicle. Old CEWB will become invalid for use.

  • Can the ‘consolidated e-way bill’ (CEWB) have the goods / e-way bills which are going to be delivered at multiple destination?

    Yes, the consolidated e-way bill can have the goods or e-way bills which will be delivered to multiple locations as per the individual EWB included in the CEWB. That is, if the CEWB is generated with 10 EWBs to move 3 consignments to destination Y and 7 consignments to destination X, then on the way the transporter can deliver 3 consignments todestination Y out of 10 and move with remaining 7 consignments to the destination X with the same CEWB. Alternatively, two CEWB can be generated one for 3 consignments for destination Y and another CEWB for 7 consignments for destination X.

  • Other modes

  • What are the modes of e-way bill generation, the taxpayer can use?

    The e-way bill can be generated by the registered person in any of the following modes;-

    • Using Web based system
    • Using SMS based facility
    • Using Android App and iOS App
    • Bulk generation facility
    • Using Site-to-Site integration
    • Using GSP ( Goods and Services Tax Suvidha Provider)
  • How can the taxpayer use the SMS facility to generate the e-way bill?

    The taxpayer has to register the mobile numbers through which he intends to generate the e-way bill on the e-way bill system. Please see the user manual for SMS based e-way bill generation available on the portal for further details.

  • How can the taxpayer use the Android App or iOS app to generate the e-way bill?

    The taxpayer has to register the IMEI (International Mobile Equipment Identity) number of the mobile phones through which he intends to generate the e-way bill on the e-way bill system. Please see the user manual for Mobile App based e-way bill generation available on the portal for further details.

  • How to download mobile app?

    The mobile app is available only for the taxpayers and enrolled transporters. It is not available in Play Store or App Store. The main user has to login and select the ‘for mobile app’ under registration menu. The system asks to select the user/sub-user and enter the IMEI number of the user. Once it is entered, the concerned user gets the link in his registered mobile to download the app through SMS. Now, the user has to download the app by clicking that link and enable it to get installed on the mobile.

  • What is bulk generation facility and who can use it?

    Through this facility, user can upload multiple invoices and generate multiple e-Way bills at one go. This facility can be used by the taxpayers or transporters who have automated their invoice generation system. In one go, they can prepare bulk requests for e-way bills in a file from their automated system, and upload it on the common portal and generate e-way bill in one go. This avoids duplicate data entry into e-way bill system and avoids data entry mistakes also. Any taxpayer or transporter can use the bulk generation facility.

  • How to use the bulk generation facility?

    To use the bulk generation facility, one has to prepare the e-way bill requests through JSON file. This can be done in two ways – registered taxpayer or transporter can prepare the JSON file directly from his automated system. If he is unable do so, he can use excel based bulk generation tool available on the portal. The invoice and other details need to entered as per the format and JSON file can be generated. This JSON file need to be uploaded in the portal for generation of multiple e-Way bills. For more details, please refer to the ‘user manual of the bulk generation’ and ‘bulk generation tools’ under tool section at EWB portal and follow the instructions.

  • Bulk generation facility can be used for what activities on e-way bill portal?

    One can use bulk generation facility for

    • Generation of e-way bills,
    • Updation of Part-B of e-way bills
    • Updation of Transporter of e-way bills
    • Generation of Consolidated e-way bills

    Pl refer to the user manual of the bulk generation tools on the portal

  • What are the benefits of the bulk generation facility?

    Benefits of the bulk generation facility are as follows:

    • Generation of multiple e-way bills in one go.
    • It avoids duplicate keying in of the invoices to generate e-way bills.
    • It avoids the data entry mistakes while keying in for generation of e-way bills.
  • How can the registered person integrate his/her system with e-way bill system to generate the e-way bills from his/her system?

    The integration between e-way bill system and registered person's system can be done through APIs. For availing this facility, the registered person should register the server details of his/her systems (through which he wants to generate the e-way bill using the APIs of e-way bill system) with e-way bill system. For further details, please go through the user manual.

  • What is API Interface?

    API interface is a site-to-site integration of two systems. Using this, the taxpayer can link his IT system with EWB system to generate EWB directly from his IT solution without keying in the details for EWB form in the Portal. This reduces duplicate data entry and eliminates the data entry mistakes.

  • What are the benefits of API Interface?

    Presently registered person generates invoices from his IT system and logs into EWB system and enters e-way bill details and generate e-way bills. Here, the taxpayer has to make double entries – once for Invoice generation in his system and second time for e-way bill generation. He can integrate his system with EWB system through API. The EWB details are sent from taxpayer system to e-Way bill system through APIs and generation of e-way bill happens at e-Way bill system instantaneously. The e-way bill data is sent back to the taxpayer system by the e-Way bill system so that EWB data can be stored in the taxpayers system itself. This will lead saving of manpower and cost of operator for this purpose. Secondly API interface will eliminate data entry mistakes/errors being made by operator. It also saves time. Thirdly e-way bill number can be stored by the taxpayer system in his database with the corresponding invoice. Even in the invoice itself, EWB number can be printed so that printout of EWB need not be taken out and carried out along with the vehicle, separately.

  • What are the pre-requisite for using API interface?

    API interface is a site-to-site integration of website of taxpayer with the EWB system. API interface can be used by large taxpayers, who need to generate more than 1000 invoices / e-way bills per day. However, the taxpayer 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 1000 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.
  • Other Options

  • How does the taxpayer become transporter in the e-way bill system?

    Generally, registered GSTIN holder will be recorded in the system as supplier or recipient and he will be allowed to work as a supplier or recipient only in the e-way system. If registered GSTIN holder is transporter, then he will be generating EWB on behalf of supplier or recipient. He need to enter both supplier and recipient details while generating EWB, which is not allowed if he is registered as a supplier or recipient only, not as a transporter.

    To change his position from supplier or recipient to transporter, the taxpayer has to select the option ‘Register as Transporter’ under registration and update his profile. Once it is done with logout and re-login, the system changes taxpayer as transporter and allows him to enter details of both supplier and recipient in EWB as per invoice.

  • How does the taxpayer update his latest business name, address, mobile number or e-mail id in the e-way bill system?

    EWB System( www.ewaybillgst.gov.in ) is dependent on GST Common portal (www.gst.gov.in) for taxpayers registration details like legal name/trade name, business addresses, mobile number and e-mail id. EWB System will not allow taxpayer to update these details directly in the EWB portal. If taxpayer changes these details at GST Common portal, it will be updated in EWB system within a day automatically. Otherwise, the taxpayer can update the same instantaneously by selecting the option ‘Update My GSTIN’ in the e-Way bill system and the details will be fetched from the GST common portal (www.gst.gov.in) and updated in the e-Way bill system.

  • Why do I need sub-users?

    Most of the times, the taxpayer or authorized person himself cannot operate and generate EWBs. He may in that case authorize his staff or operator to do that. He would not like to avoid sharing his user credentials with them. In some firms, the business activities will be operational 24/7 and some firms will have multiple branches. Under these circumstances, the main user can create sub-users and assign different roles to them. He can assign generation of EWB or rejection or report generation activities based on requirements to different sub-users.

    This facility helps him to monitor the activities done by sub-users. However, the main user should ensure that whenever employee is transferred or resigned, the sub-user account is frozen / blocked to avoid misuse of the facility.

  • How many sub-users can be created?

    For every principal/additional place of business, user can create maximum of 10 sub-users. That is, if tax payer has only (one) principal business place (and no additional place of business), he can create 10 sub-users. If tax payer has 3 additional places and one principal place of business ( ie 4 places), then he can create 40 (4 X 10) sub users.

  • I am a transporter, I want to know the e-way bills which are about to expire.

    Taxpayers or transporters can view the list of e-Way Bills about to expire in a period of 4 days (From current date (T) to (T)-1, (T)+1, (T)+2). To view the list, user will have to login to the e-Way Bill portal (https://ewaybillgst.gov.in/) and navigate through the menu to reach the Reports, → My e-way → E-way bills about to expire.

  • Why are the reports available only for a particular day?

    The user is allowed to generate report on daily basis. Because of Criticality of the system for performance for 24/7 operation, the reports are limited to be generated for a day. The user can change date and generate the report for that date. Hence, the user is advised to generate report daily and save in his system.

  • Why masters have to be entered?

    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. It also avoids data entry mistakes by operator while keying in the details.

  • Can I upload the masters available in my system?

    Yes, you can upload your customers, suppliers and product details into e-way bill system by preparing the data as per the format provided in the tools option in the portal and upload in the master option after logging in.

  • What is a detention report under grievance menu?

    If the goods or the vehicle of the taxpayer or transporter has been detained by the tax officers for more than 30 minutes, then the transporter can enter the detention report on EWB Portal, which will reach the designated officer immediately, so that he can take an appropriate action accordingly.

  • When is a detention report to be raised?

    Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in the EWB system. The detention report will go to the concerned senior GST State/Central officer to redress the grievance.

  • Two Factor Authentication

  • What is 2FA.How does it work on the e-waybill portal...?

    To enhance the security of the e-Way Bill/e-Invoice System, NIC is introducing 2- Factor Authentication for logging in to the e-Way Bill/e-Invoice system. In addition to username and password, OTP will also be authenticated for login. This is optional now and will be made mandatory in future. The user can login to the e-waybill and register this facility.

    There are 3 different ways of receiving the OTP. You may enter any of the OTP and login to the system. The various modes of generating OTP are by using SMS, ‘Sandes’ , using ‘NIC-GST-Shield’ app.

  • How to Register 2FA? In e-waybill portal?

    To register a 2FA, by logging to e-Waybill System go to Main Menu 2 Factor Authentication and confirm the registration. Once confirmed, the system will ask OTP along with your username and password in the login. The OTP authentication is based on individual user accounts. Once you have registered for 2 Factor authentication, then the same is applicable for both e-Way bill and the e-Invoice systems.

  • If we Register 2FA for an e-way bill, will it be applicable to Sub users accounts of Our GSTIN?

    No. The sub users of GSTIN will have separate authentication depending on their registered mobile number in the e-Way Bill/ e- Invoice System.

  • What is Sandes? How is it useful to users..?

    Sandes is a messaging app provided by government so that you can send and receive messages. You may download and install the Sandes app on your registered mobile number and receive the OTP in it. Whenever user does not receive OTP to the registered mobile number, then OTP received in Sandes App may be entered.

  • How to download Sandes App?

    Sandes app is available in the Apple Store and Play Store. User may download it from there respectively store.

  • What is the NIC-GST-Shield App? How is it useful to users..?

    ‘NIC-GST-Shield’ is a mobile app provided by e-Way Bill /e-Invoice System, so that OTP can be generated by using the app. This app is works on offline mode also. Whenever you’re not in network coverage and not received OTP IN SMS and Sandes app, user may enter the OTP showing on the NIC-GST Shield App.

  • How to download the NIC-GST-Shield app?

    This app can be downloaded only from the e-Waybill / e-Invoice portal from the link ‘Main Menu 2-Factor Authentication Install NIC-GST-Shield’. Download, install and register this app on your registered mobile number. You should ensure the time displayed in the app should be in sync with e-Waybill / e-Invoice system.

  • Is 2 factor authentication mandatory on the e-way Bill?

    This facility is presently being introduced on optional basis; however, In future it will be made mandatory. User may de-register this facility anytime using the link ‘2 Factor Authentication Registration / Deregistration'.

  • If we Register 2FA for an e-way bill, will it be applicable to the e-invoice System?

    If you register either in e-waybill system or e-invoice system it will be applicable for both e-waybill and e-invoice system.

  • What are the benefits of registering for 2FA?

    Two-factor authentication is an authentication mechanism to double check your identity is legitimate. The intention is to provide stronger protection against unauthorized access to user accounts.

  • Single sign-on (SSO)

  • What is a single sign on (SSO)? How does it work on the e-waybill portal...?

    Single sign-on (SSO) is an authentication method that enables users to securely authenticate with multiple applications and websites by using just one set of credentials. If you have logged in to e-waybill system user can also redirect to e-invoice system without login provided the user is eligible for e-invoicing. Similarly, once logged in to e-Invoice system, user may open the e-waybill system without login.

  • What are the benefits of SSO?

    If you have logged in to e-waybill system, user can also redirect to e-invoice system without login provided the user is eligible for e-invoicing. Similarly, once logged in to e-Invoice system, user may open the e-waybill system without login.

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