E-Way Bill under GST in Gujarat 

The Goods and Services Tax (GST) regime introduced the E-way or electronic way bill system to facilitate quicker and improved efficiency of the transfer of products via a portal-based payment system, eliminating the need for vehicles to wait at state borders. It would also assist the government in tightly controlling revenue leaks.

E-way Bill in Gujarat: Pre-E-way bill era

Gujarat has traditionally been an important centre for business. The state is home to several manufacturing and trading operations, significantly contributing to the nation's economic expansion. The Gujarat government has always made the commercial taxes and the associated procedures simple and transparent to make companies' functions simple.

Gujarat has a system in place for tracing the movement of products before the implementation of GST and the introduction of the single e-way bill concept. Transporting any taxable items into, out of, or within the state required permission in Form 402/403/405.

Under the VAT system, the Consignor was required to electronically produce Form 402 in triplicate for any transportation of goods inside or outside the state. (For the Consignor, driver, and consignee). Permission in Form 403 was needed to be produced in triplicate by the Consignor to move goods into the state. By order dated December 22, 2014, this was made necessary.

E-way Bill for sending goods outside the state

Through a directive issued by the Central Government on March 7, 2018, the interstate or cross-border movement of products has been integrated into the National e-way bill system as of April 1, 2018. Dealers must create an e-way bill on the portal for travel from Gujarat outside the state.

E-Way Bill for intrastate shipping of goods

According to a directive issued by the state administration on March 28, as of April 1, 2018, no e-way bill will be needed for the intrastate (inside the state) movement of goods. As a result, the state does not require permits (e-way bills) for the movement of products. Currently, an e-way bill must be generated for 19 specific kinds of products when the value of the goods being transferred exceeds Rs. 50,000, according to an order issued on April 11, 2018, for the movement of goods inside the state beginning on April 15.

The demand for a transit pass has been made necessary for dealers in Gujarat, as has been agreed upon by Gujarat and four other states. Following are the 19 categories of items for which e-way bills must be generated as of April 15, 2018:

• Various types of edible oils

• taxable oil seeds of all sorts

• several types of oil cakes

• steel and iron

• Metal scraps made of ferrous and non-ferrous materials

• porcelain tiles

• Brass components and objects

• Processing tobacco and its cigarette, gutkha, and pan-masala products

• Every kind of yarn

• Plywood of every variety, block board, ornamental sheets, and laminated sheets

• Wood and wood-based items

• Granite, Marble, and Cement

• Stones of Kota

• Tea with Naptha Light Diesel Oil (in leaf or powder form)

An e-way bill is unnecessary to move any goods, including those mentioned above, inside the city.

Different ways to generate E-way Bill

The e-way bill can be produced using one of two methods:

1. Using the internet-based gateway

2. Using SMS (Short Message Service)

3. Busy’s auto-generation of e-way bill facility.

Dealers must go to the NIC Portal to generate e-way bills via the online portal. Before creating e-way bills to transfer goods, the dealers must first register on the platform using their GSTIN.

The e-way bill needs to be generated using details like the consignee's name and address, the item description, the value of the products, the quantity, etc. The required form is self-explanatory and designed with the dealers in mind. 

Gujarat uses SMS to generate E-Way Bills.

The Central Government has recently introduced a method for sending SMS-generated e-way bills. Please adhere to the instructions provided below to use this service.

The Validity of E-way Bill

An e-way bill is valid for the times mentioned above, generally determined by how far the items are transported. The date and time the e-way bill was generated are used to determine how long it will be valid.

E-way bill's validity can also be increased. The generator of such an e-way bill must prolong its validity either four hours before its expiration or four hours after it has passed.

Rejection of E-way Bill

Using the dealer's GSTIN, a dealer can reject e-way bills created by any other party (supplier or recipient). For instance, the recipient might reject the e-way bill if the shipment was cancelled en route and never made it to the destination. If a dealer wants to reject an e-way bill, they must have the following:

A. E-Way Bill generation date

B. E-way Bill number you wish to reject.

Steps to reject an E-way Bill:

Step 1: Select "Reject" from the e-way bill gateway menu upon logging in.

Step 2: Click "Submit" after choosing the day the e-way bill was generated.

Step 3: A list of all e-way bills created on the selected date is displayed.

Step 4: Check the boxes next to the e-way bills you want to reject. 

Once the e-way bill has been successfully rejected, a message is displayed on the screen.

Note: It is possible to convey the e-way bill's acceptance or rejection. The e-way bill is automatically presumed to be accepted if the notice of approval or rejection is not provided within 72 hours.

E-Way Bill cancellation after generation

Following the procedures below would allow the creator of such e-way bills to cancel the e-way bill if the products were never carried or were not transported according to the details provided in the e-way bill. The following are the steps to cancel an e-way bill.

Step-1: Choose "Cancel" from the drop-down menu when you click on "e-way bill" or "Consolidated EWB."

Step 2: Click "Go" after entering the 12-digit EWB number of the EWB you wish to cancel. The chosen EWB appears. Give a reasonable explanation for the cancellation. For instance, the e-way bill entry needs to be corrected, or the products need to be transferred.

When cancelling e-way bills, keep the following in mind:

• Only the creator of an e-way bill has the authority to cancel one.

• The cancellation period is 24 hours from when the e-way bill is generated.

• Such an e-way bill cannot be used after being cancelled.

• The e-way bill cannot be cancelled if an authorised official has confirmed it.

Common problems Gujarati merchants confront

Gujarat is a state that significantly contributes to the nation's textile and fabric industry. Gujarat is home to many traders and manufacturers who work in the textile sector. The Gujarat government has made it a priority to make doing business easier.

The dealers in this community view the removal of textile fabrics from the list of items for which an e-way bill must be generated for intra-state (within the state) movement as a significant step toward facilitating their ability to conduct business more efficiently.

The validity of these e-way bills is another vital issue for Gujarati dealers. All things in transit now have the same time frames. Some merchants say that when delivering regular goods, commodities like heavy machinery and massive equipment take twice as long to travel the journey. Gujarat is a state with a lot of manufacturing activity. Therefore these problems make it difficult to run a firm efficiently and without hassles.