Craig Bowen 
An E-way bill is an electronic waybill automatically generated on India’s official GST (goods and service tax) portal to enable the movement of goods in and out of the county. Any agent or supplier who wishes to transport goods whose consistent value exceeds ₹50,000 is mandated to produce and generate an E-way bill. Its purpose is to serve as a mechanism that will ensure that any goods being transported comply with the Indian GST Law. E-way bills serve as a useful tool for tracking the movement of goods and checking tax evasion. Two parts make up an E-way bill. They are:
- Part A: This section of the E-way bill requests an individual for details such as the recipient’s place of delivery, GSTIN, challan date, and number, goods value, the HSN code, the transport document number (also known as Goods Receipt Number in the case of transportation by road) and, finally, reasons for transportation. Transportation can include things like supply, import, export, job work, sales return, exhibition, etc. Part A is to be filled by the supplier, recipient, e-commerce operator, transporter, etc.
- Part B: This comprises transporter details (such as one’s transporter ID and Vehicle number). The second part of an E-way bill contains all of the transportation details used to generate it. Part B is to be filled by the supplier if she herself is transporting goods that are either owned or if the supplier has hired conveyance. The transporter can also fill part B. This happens if the supplier enlists the use of the services of a transporter, in which case then information related to PART A can be sent to the transporter along with filling PART -B.
An e-way bill’s validity can begin from when a transporter chooses to file the second part of the bill, as per the Finance Ministry of India. The mechanism to track the movement of goods worth over ₹50,000 interstate when it comes to GST was to be rolled out from midnight. Since the transporter might begin the movement of goods quickly after being handed over the consignment, the clarification will assume significance.
How is an E-way bill generated?
An invoice reference number is obtained from the common portal by uploading a tax invoice on the said portal by the registered individual. THe tax invoice can be issued from filling out FORM GST INV-1. Verification will be produced by the correct officer instead of the tax invoice. The number that is generated shall be valid for a period of thirty days from the date of uploading.
In the case mentioned above, the registered individual need not upload the information from Part A of FORM GST EWB-01 for the sake of generating e-way bills. In fact, the same shall be auto populated using a shared portal with the help of information provided in FORM GST INV-1. Once the e-way bill is generated upon the shared portal, an EBN or unique e-way bill number will be generated by the common portal. The EBN will be made available to the supplier, the recipient, and the transporter on the common portal.
In case, under special circumstances, one cannot transport their goods within the validity period offered by one’s e-way bill, one’s transporter has the benefit of generating a second e-way bill. This can be done by updating one’s details in Part B of FORM GST EWB-01. Be sure to visit the official E-way bill error code list to ensure you fill out your E-way bill perfectly.
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