E-Way Bills, there are three kinds of taxpayers/ users are involved:
- Registered Suppliers
- Unregistered Suppliers
- Registered/ Unregistered Transporters
In order to generate e-Way bills it is compulsory to get register on the e-Way portal.
Following Requisites for the registration on e-Way Bill portal:
- GSTIN of the registered taxpayer/ transporter, if registered
- Registered Mobile number
For taxpayers/registered transporters
The step-by-step process for registration on the e-Way Bill portal by taxpayers/registered transporters:
- Step-1: Visit to the e-Way Bill portal.
Be on the home page then
- Step-2: Go to ‘Registration’ on the Home page tabs “Click on e-Way Bill Registration”
- Step-3: Fill the GSTIN and the captcha code “Click on ‘Go’”
- Step-4: Generate an OTP and verify the details
After checking auto-filled details, “Click on Send OTP button.”
Enter the OTP received on the registered mobile number
- Step-5: Create a new User ID and Password
Enter the new User ID and set a password
The system validates and pops up a message if there is an error in the details entered.
User ID and password will be created once all the details are correctly filled,.
For GST unregistered transporters
e-Way Bill registration required for unregistered transporters
The transporter is required to generate e- Way Bill, if the Value of consignment value of goods of a single supplier exceeds Rs 50,000/- or the Value of all the goods in a vehicle through which goods are transported, exceeds Rs 50,000/-
Even a transporter who is unregistered needs to generate e-way bills where the value of goods exceeds the above limit. Since he doesn’t possess a GSTIN, the concept of Transporter ID had been introduced.
Every unregistered transporter will be issued a Transporter ID, they will have to mention this ID on every e-Way Bill in place of GSTIN.
Action when goods received from an Unregistered Supplier
When goods are received by a registered receiver from an unregistered supplier, the receiver of goods has to comply with all the procedures of generating an e-Way Bill as if he is the actual supplier of those goods.
Hence, the receiver will have to generate an e-Way Bill.
How to Reject e-Way Bills?
A taxpayer can reject the e-way bills generated by other parties as recipients/suppliers on the former’s GSTIN.
For example, where the consignment for orders did not reach the destination at all as it was canceled on the way, then the recipient may reject the e-way bill.
Following details are required –
- Date of the generation of e-way bill
- E-way bill number you want to reject
Login to the e-way bill portal, “Click on Reject”
Select the date on which the e-way bill was generated and “Click on Submit”
A-List of E-way bills appears that was generated on that particular date
Mark that concerned e-way bill, that to be rejected
A message appeared on the screen once the e-way bill is successfully rejected.
But there is a need to communicate to the second party regarding the acceptance/Rejection of e-Way Bill within 72 hours.
Cancellation of e-Way Bills
If the goods were never transported or are not transported as per the details furnished in the e-Way Bill, then the generator of such e-way bills can cancel the e-way bill by following these steps.
- E-way bills can be canceled by the generator of such e-way bills.
- Time-limit for cancellation is of the e-way bill within 24 hours after generating.
- Once e-Way Bills canceled, it is illegal to use such an E-Way Bill.
- If e-Way Bill verified by any empowered officer it cannot be canceled.
- Following are some the steps to follow:
- Step-1: Click on ‘e-way bill’ / consolidated e-Way Bills’ and Select ‘Cancel’
- Step-2: Enter the 12 -digit E-way bill number for the e-Way Bill that to be to cancel and click on ‘Go’