E-Way Bill Under GST In Gujarat
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Gujarat, known for its bustling business activities, has significantly influenced India’s economic growth. With several trading practices, Gujarat has witnessed progressively many changes in its logistics industry, especially transportation. One of the significant changes introduced in recent times is the implementation of the e-way bill under the GST system. This move has brought about a significant transformation in the transportation of goods across the country, including Gujarat.
How to Register for E-way Bill in Gujarat?
To facilitate the transportation of goods within the state and across state borders, Gujarat has implemented an e-way bill system. This system is mandatory for goods of value exceeding Rs. 50,000.
To register on Gujarat’s GST portal, follow the steps below:
Step 1: Go to the GST portal.
Step 2: Use your user ID and password to access the e-way bill home page.
Step 3: Click “Registration” and select “E-way Registration.”
Step 4: Provide details such as your GSTIN and contact information.
Step 5: Once you receive a unique user ID upon registration, you can directly access the e-way bill portal to generate e-way bills.
Step 6: For unregistered transporters, you must use your business details on the GST portal to register under the transporter ID category.
How to Generate an E-way Bill in Gujarat?
Using the GST portal’s digital interface, you can generate an e-way bill in Gujarat.
In Gujarat, a transporter can generate the e-way bill in the following ways:
- Going online on the NIC Portal: You can generate an e-way bill in Gujarat by visiting the official e-way bill Gujarat portal for e-way bill login Gujarat. This portal then redirects to the GST e-Way Bill portal.
- Through messaging services or SMS: You can register up to two numbers on the GST portal for the SMS e-way bill generation facility if web access is unavailable. The OTP generation uses the code EWBG and OTP verification of the SMS service.
E-Way Bill for Interstate vs Intrastate Movement
In Gujarat, the E-Way Bill rules differ slightly for interstate and intrastate movements of goods under GST:
- Interstate movement refers to the movement of goods from Gujarat to another state or vice versa. E-Way Bill is mandatory for all taxable goods valued over ₹50,000.
- Intrastate movement refers to the movement within Gujarat. The state has made it compulsory for specified goods (like tobacco, textiles, and metals) even for consignments below ₹50,000, depending on the type of goods and business category.
BUSY Software auto-detects whether a transaction is intra- or interstate based on GSTIN and PIN codes and applies the correct E-Way Bill rules accordingly, ensuring seamless compliance without confusion.
Validity of E-Way Bill in Gujarat
The validity of an E-Way Bill in Gujarat is calculated based on the distance the goods need to travel and the mode of transport. The general rule is:
- Up to 100 km: E-Way Bill is valid for 1 day
- For every additional 100 km or part thereof: Add 1 more day
For example, if goods are transported 350 km within Gujarat, the E-Way Bill remains valid for 4 days.
The validity starts from the date and time of generation or when goods are handed over to the transporter. BUSY Accounting Software calculates this validity automatically and provides alerts for expiry, making it easy to extend or regenerate E-Way Bills when needed.
What are Form 402 and 403?
Under the VAT regime, generating e-way bills required downloading the Gujarat Form 402 online for moving goods from Gujarat to another state and the Gujarat waybill Form 403 for moving goods from other states into Gujarat. However, after the nationalisation of the e-way bill system, these Forms are no longer needed. Instead, one can generate an online e-way bill on the GST portal for all interstate transportation of goods.
Common Problems Gujarat Merchants Confront
Gujarat has become a major contributor to India’s textile and fabric industry. The state is home to many traders and manufacturers in the textile sector. The government of Gujarat has prioritised ease of doing business, and the removal of textile fabrics from the list of items requiring an e-way bill for intra-state movement has been viewed as a significant step in facilitating efficient business operations by members of this community.
However, the validity of e-way bills is an important issue for dealers in Gujarat. All goods in transit are now subject to the same time frames, which can cause delays in transporting heavy machinery and equipment, making it twice as long for such commodities. Given the state’s high level of manufacturing activity, these issues make it difficult to run a business smoothly and without complications.
Rejection and Cancellation of E-Way Bills
E-Way Bills can be rejected or cancelled under specific conditions to prevent misuse, incorrect reporting, or unintended transport activity. The recipient or transporter can do rejection, while cancellation is done by the generator (supplier).
Scenarios for Rejection:- The recipient never received the goods.
- The transporter delivered goods not intended for the recipient.
- E-Way Bill was generated without consent or against incorrect GSTIN.
The recipient can reject the E-Way Bill within 72 hours of generation via the E-Way Bill Portal. If not rejected within this window, it is deemed accepted.
Scenarios for Cancellation:- Goods not transported at all.
- Duplicate E-Way Bill generated.
- Incorrect details like vehicle number or destination entered.
- Goods returned or dispatch postponed.
E-Way Bills must be cancelled within 24 hours of generation.
With BUSY Accounting Software, you can track E-Way Bill status, perform timely cancellations, and ensure no mismatch between invoices and transport documentation—reducing compliance errors and audit risks.
Penalties for Non-Compliance in Gujarat
Transporting goods without a valid E-Way Bill in Gujarat can lead to serious penalties under Section 122 and 129 of the CGST Act. Enforcement officers are authorized to intercept vehicles, verify E-Way Bills, and impose fines or detain goods if discrepancies are found.
Common Non-Compliance Scenarios:- No E-Way Bill for goods exceeding ₹50,000.
- Expired or invalid E-Way Bill.
- Mismatch in invoice, transporter, or goods details.
- Tampered vehicle or incorrect route.
- ₹10,000 or tax amount (whichever is higher).
- Detention of goods and vehicle, leading to operational delays.
- Additional fines under state GST rules in Gujarat.
Using BUSY’s built-in E-Way Bill generation module ensures every shipment is backed by a valid, accurate E-Way Bill. It also sends expiry alerts, tracks vehicle-wise records, and ensures full compliance with Gujarat-specific rules—protecting your business from fines and disruptions.
Conclusion
The digital documentation process has decreased the time and money needed in physically conducting inspections and manually filling out paperwork, improving productivity and openness. Yet, to avoid fines and other legal repercussions, companies must guarantee that they comply with the laws and regulations that regulate the process of generating E-way bills.
As Gujarat continues to leverage technology to facilitate trade and commerce, the E-way bill system is set to play a crucial role in ensuring a smooth and hassle-free movement of goods within and outside the state.
I am a chartered accountant with over 14 years of experience. I understand income tax, GST, and balancing financial records. I analyze financial statements and tax codes effectively. However, I also have a passion for writing, which is different from working with numbers. Recently, I started writing articles and blog posts. My goal is to make finance easier for everyday people to understand.
