Electronic Way bill is popularly and briefly known as eWay Bill which is an electronic and online generated bill associated with the procurement of goods, services. In case if there is a sale of goods, movement of goods from one location to another for sales or purchase or any other reasons then an electronic bill has to be generated from online through the eWay Bill Portal.
This has become a necessary and mandatory task for all the goods carrier services such that the Government of Indian along with the Transportation Organization are able to track the movement of goods across the country in good spirit at the same time ensure proper goods are being transferred.
EWay Bill Rules for Inter and Intra State
Inter State Rules
The transportation that is made between two different states or more than one state to another is called Inter state transportation of goods. In order for goods to be transferred between Inter states the generation of eWay bill has been made mandatory from February 01, 2018. This rule is applicable to all states across India.
Intra State Rules
Intra state means the transportation of goods in the state itself and does not go out to other states. This has become necessary as the goods being delivered over a distance of more than 20 KMS are high in number and below are the rules made necessary.
At the same time for Intra state as well this is made mandatory in 13 states from February 01, 2018 which are Andhra Pradesh, Arunachal Pradesh, Bihar, Haryana, Jharkhand, Karnataka, Kerala, Puducherry (UT), Sikkim, Tamil Nadu, Telangana, Uttar Pradesh and Uttarakhand.
As of June 01, 2018 Intra state transport across all over India has become mandatory to generate an eWay Bill so that proper tracking and management is possible.
eWay Bill Number : How does EBN Number
Whenever you generate an eWay Bill from their portal you will receive a unique eWay Bill Number which is also commonly called or known as EBN that is now sent and made available to three parties which include the supplier, recipient and then the transporter as well.
So, in this way the goods that are being transported through one place to another are approved and are allocated by the supplier first and then transporter also has the idea about the goods and the value he is intending to supply while the end receiver is the recipient who knows the TAT for the goods to be received.
eWay Bill Parts
As you already known this bill is a huge receipt in fact and that is one of the initial reasons why there are two parts for this which are Part – A and Part – B through both of them we either fill some information or receive some but both are essential for a proper completion of the billing on the goods movement.
Part – A EWB
The Part A of the bill is majorly about the receipt and the supplier information in order to ensure that the delivering taking place and being made are not false or for means for non acceptable products. Some of the major information to be filled through this section is mentioned below.
- GSTIN of Receipt
- Place of Delivery
- Invoice or Challan Number
- Value of Goods
- HSN Code
- Reasons for Transportation
- Transport Document Number
If you are intending to transport the goods via some service then you can give the number here which can be Goods Receipt Number, Railway Receipt Number, Airway Bill Number or Bill of Lading Number.
Part – B EWB
This Part B is mostly about the transportation details which includes the vehicle information, drive and more so that it protects the goods by ensuring the transport is eligible with proper licensing and the vehicle being used is allotted for the goods to be transported.
- Transporter ID
- Vehicle Number
- Driver License and details
How does eWay Bill Generation Works? – Who needs to generate eWay Bill?
This is an important question and might be puzzling through our heads because how do we know who has to generate this bill and what conditions have to be met. So, we have mentioned the way the bill has to be generated/
- Any registered person can generate the bill but only if they have movement of goods which are valued more than Rupees 50,000 or more.
- This bill has to be generated in all cases of either movement og foods, sales returns, stock transfer, movement for job work or more
- In case if goods are being supplied from an unregistered person then the registered person has to first generate the eWay bill for the movement of goods while filling the Part – A of the bill
- If your goods value is less than Rupees 20,000 then you do not need to generate the bill but it can also be generated for safer movement of goods
- In case of both the supplier and recipient are unregistered then they do not need to generate the bill
Now coming on to the main point in order to generate an eWay bill you can do it from waybill.nic.in where you have to first register yourself and then generate the bill as per the goods conditions and then depending on the location for either interstate or intrastate movement of goods.
eWaybill Validity Period for different types of cargo
There is a validity period associated with each eWay Bill generated which is to ensure that the products reach the recipient in the given timeframe and if not then there can be escalation made either to the supplier, transport or the recipient as well. The validity is generated primarily based on the location and the day the receipt is generated and below shows the calculation.
|Type of Cargo||Distance||Validity|
|Over Dimensional Cargo||Less than 20 KMS||1 Day|
|Additional 20 KMS||Additional 1 Day|
|Other Cargo than Over Dimensional Cargo||Less than 100 KMS||1 Day|
|Additional 100 KMS||Additional 1 Day|