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Know About E Way Generation Process

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Who is to generate eway bill & why?

If transportation of goods is to be done by vessel, air, railways or by hired/own conveyance, then eway bill is to be generated by the receiver or sender. In case, the seller or buyer or the consignee or consigner is not registered or not generating the eway bill, while the goods value is over Rs. 50,000 is moved through a transporter, then the transporter is responsible to generate the eway bill.

If goods are sent by a principal who is located in a particular state to the job worker residing in another state, then it is the principal who is to generate the gst e way bill, irrespective of the consignment value. With regards to the consignment’s job work, the value does not matter.

Moreover, if the person exempted from needing registration transports handicraft goods to another state, then said a person is to generate the eway bill, irrespective of consignment value.

Eway generation process

The eway bill generally comes with two parts:

  • Part A: The person causing good movement of consignment value above Rs. 50,000
  • Part B: The person transporting the goods is to furnish this Part B:
    • Where the registered person transports the goods, be it as recipient or consignor, the said person is responsible to generate e waybill. He is to furnish Part B details on GST common portal.
    • Where the registered person does not generate the waybill and the goods get handed over for road transportation to the transporter, details are to be furnished related to the transporter in FORM GST EWB-01 in Part B on the common portal. The transporter generates the waybill on said portal based on the registered person’s furnished information in Form GST EWB-01 in Part A.

Tax invoice issued in Form GST INV-1 can be uploaded by the registered taxpayer on the portal. An Invoice Reference No. is generated on uploading the same. This invoice reference number could be used by the registered person for verification purpose by an authorized officer with respect to the tax invoice. This number is said to be valid for 30 days period from uploading date.

In this case, information is not necessary to be uploaded by the registered person in Form GST EWB-01 in Part A section to generate eway bill. This is because of auto-generation of information based on the information details provided by Form GST INV-1 in the common portal.

With the way bill being created on the common portal, the latter creates a unique EBN (eway bill number). This eway bill number is provided to the recipient, supplier as well as the transporter over the common portal.

The eway bill generated details are then made available to all concerned recipients to communicate proper acceptance in case, registered with the common portal. If rejection is not communicated by the recipient within a period of 72 hours after the details are made available, then it seemed to be accepted by default of the said details.

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