What Is GST eWay Bills, GST Rules & Generation Process in Kerala


Date: 28 Dec 2022

E-way Bill under GST in Kerala 

Kerala was one of the States that created an intermediary system after the implementation of GST to monitor the movement of commodities before the e-way bill system was implemented.

‘E-Consignment’ in Kerala: A Declaration in VAT Era

Through a self-declaration approach to policing, the items transported across the State were tracked throughout the VAT era. It indicates that starting on January 12, 2011, a Registered Person transporting the goods out of the State Border of Kerala was required to file the online declaration known as an "e-consignment" in Form 8F. This declaration has to be made online and given a token number before items can pass through the Kerala State Border Check Posts. The list of goods for which e-Consignments were required was specific. There were two components to the "e-consignment."


The first section comprised information including the vehicle's license plate, the anticipated checkpoint, and the anticipated arrival time.


Details of the product's consignment transaction were included in the second part. Additionally, any of these e-consignments might have invoices, bills, or challans added to them. The driver informs the check post authorities if the consignment arrived at a checkpoint other than the one planned or if the vehicle was modified during the transit. In such cases, the check post administrators updated the token information and authorised the shipment.


At the specified Check posts, an official verified the e-consignment token. The carrier was permitted to proceed if there were no anomalies


What is the current system under the GST regime to track the movement of goods?

An intermediate mechanism was in place for movement monitoring under the GST scheme. Until the Kerala Commercial Tax Department announced the State e-way bill system would take effect on January 11, 2018, this method was in use. Under that system, carriers of goods were required to have forms GST KER 1 for single consignments, GST KER 2 for parcel carriers, and GST KER 3 for carrying items for personal use, which could be accessed online. These forms had to be presented to the GST officer for review whenever one was required while the vehicle was being transported.


A declaration form called GST KER 1 is required from suppliers to transfer goods. It includes information on the invoice, including the vehicle number, supplier, consignee, kind of products, amount, tax rate, and GSTR ID number (GSTIN). It is entered online. A unique declaration form, GST KER 2, was required to enter packages into the State of Kerala. Individuals carrying products for personal consumption and not resale were needed to create and carry along GST KER 3, a declaration form. Here, you were supposed to provide the information about the car and your cell phone number for a one-time verification.

When should the people of Kerala create E-way bills on the NIC website?

Although the home page of the NIC portal has stated since March 28, 2018, that e-way bill generation for the movement of goods within the State of Kerala is not available. The Kerala Commercial Tax Department has announced the e-way bill system's applicability within its State from January 11, 2018.


Therefore, to start producing e-way bills, anyone planning to transfer items worth more than Rs. 50,000 within the State must register on the common e-way bill platform. Beginning on April 1, 2018, e-way bills will be required for transporting products into or out of Kerala.

Who ought to produce E-Way bills?

Only when the value of the consignment exceeds Rs. 50,000 must the person in charge of the vehicle carrying the shipment of goods have an e-way bill. When calculating the consignment's worth, the following factors should be taken into account:


It includes the applicable IGST, CGST, and SGST. When a bill is issued for both a taxable and an exempt supply of goods, the value of those items is excluded. An e-way bill, which must be carried by the person in charge of the consignment of goods for delivery to the buyer's location and be in either physical or electronic form, must be created by the seller before moving goods.


Other situations where e-way bills must be generated include: The recipient, buyer, or consignee, depending on the situation, must produce an e-way bill if they purchase goods from an unregistered seller.


A transporter. When more than one order is being transported by road in a single vehicle, but each order or invoice is less than Rs. 50,000, the total amount of the shipment is in the conveyance. First, e-way bills (EWB-01) are to be created against individual Invoices, and then a Consolidated e-way bill (EWB-02) is issued for the shipment as a whole.

How to sign up for E-way bills on the NIC portal

Everyone who needs to utilise e-way bills must register once on the main e-way bill page. For transporters who are GST taxpayers: Users must access the e-way bill portal, click Registration on the main tab, click "E-Way Registration," and then follow the on-screen instructions to finish the registration process. After doing this, the user will receive a particular user ID for accessing the portal. The market for transporters who are not GST-registered is fragmented. 


Consequently, there are a lot of small and medium-sized enterprises in this industry. On average, 4-5 vehicles are used by these companies to operate. In most situations, their average turnover would likewise be below the qualifying criterion for GST registration. Section 35(2) of the CGST Act states that these transporters must register on the e-way bill platform. When items are obtained from an unregistered supplier, recipients must provide an e-way bill. Visit the e-way bill portal, choose the Registration option on the homepage, and then select "E-Way Registration" to finish the registration process. After doing this, the user will receive a particular user ID for accessing the portal. Learn how to register on the e-way bill website.

Different methods in Kerala for producing E-way bills

The everyday e-way bills site allows users to produce e-way bills online. Discover how to create e-way invoices online in detail. Additionally, SMS may be used to develop and manage e-way bills. Karnataka residents who utilise the e-way bill must SMS the code to a registered cellphone number provided by the Kerala Commercial Tax Department. Learn how to control your waybills by using this SMS feature. For e-way bills, an Android-compatible application is also being created. Additionally included in the offering is API integration with your ERP, which enables business owners to easily connect their billing software to the government portal to comply with e-way bill regulations.