How to Generate E-way Bills as an End-Consumer
All transporters are required to carry e-way bills for interstate as well as intrastate transport when the goods being transported are worth more than ₹50,000. Normally, either the supplier or the transporter of the goods generates the e-way bill and hands it over to the person in charge of transporting the vehicle. However, in certain cases, the end consumer may have to bear the responsibility of generating and carrying the e-way bill.
In this article, we will discuss the situations where end-consumers need to generate the e-way bills themselves, and the step-by-step process of doing so.
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Circumstances Where End Consumers Have to Generate E-Way Bills
Even if a consumer uses his own vehicle to transport goods worth more than ₹50,000, the person in charge of that vehicle is still required to carry an e-way bill. Now, if the supplier or seller of the goods is not a GST registered one, the end consumer will have to generate the e-way bill. He will also need to fill out Part-B of the Form GST EWB-01, where he has to enter the registration number of the vehicle transporting the goods. In case the transporter is a normal citizen or is an unregistered person, he can choose to either request the seller to generate the e-way bill and give it to him, or he can generate it himself using the ‘E-Way Bill For Citizens’ feature on the common portal.
Mentioned below are some other situations where the end consumer may need to generate the e-way bill:
- When both the supplier and the transporter have failed to generate the e-way bill
- If the goods are being transported to an unregistered person under the terms of an ex-works contract
Steps to Generate E-Way Bills as an End Consumer
A consumer can follow the steps below to generate an e-way bill:
Step 1: Go to the GST e-way bill portal.
Step 2: Click on “Registration”, and select “E-Way Bill For Citizens” from the drop-down menu.
Step 3: Select “Generate new EWB”.
Step 4: Enter the enrollment application information and click “Continue to Bill Generation”.
You’ll need to enter the following details:
- State
- Name
- PAN (if applicable)
- Email address and mobile number
- Address of the Consumer
Enter your mobile number in the contact information section, and click on ‘Send OTP’. Enter the OTP you have received, and click on ‘Verify OTP’.
After filling and verifying the details you have entered, click on ‘Continue to Bill Generation’.
Step 5: Next is to fill in the details of the goods being transported and the Vehicle they are being transported in.
- You have to first select whether the shipment is an inward or outward supply i.e. whether you are receiving goods (inward) or supplying goods (outward)
- If the shipment is an outward supply, the details for the “From” section will auto-populate.
- If the shipment is an Inward supply, the “To” section details will auto-populate.
- In the “To” section, the following details are mandatory:
- GSTIN of the person to whom the goods are being transported.
- State and Pincode of the person to whom the goods are being transported.
- Product details such as the name of the product, HSN, taxable value, mode of transportation, approximate distance, and vehicle number must be entered.
- Part B of this section contains the vehicle details.
- Approximate distance
- Mode of transportation
- Vehicle number
You will be able to enter all the above details on the same screen as shown below:
Step 6: After filling in the above details, click “Submit”. The e-way bill will be generated.
Also Know About: E Waybill Distance Challenges and Solutions for Small Businesses
Updating, Printing and Cancellation of an E-way Bill
The vehicle number is the only detail that can be changed or updated once the e-way bill has been generated. Follow the steps below to update the vehicle number:
- Enter your mobile number.
- Enter the e-way bill number of the e-way bill where the vehicle number needs to be updated.
- Click on ‘Get OTP’ and enter the same in the ‘Enter OTP’ field.
- Click on ‘Verify OTP’
Following this, a screen will be displayed where the new vehicle number must be entered. You can print and/or cancel the e-way bill by following the same steps shown above.
Conclusion
The responsibility to generate the e-way bill usually lies with the supplier and the transporter. However, as seen in the cases above, the end consumer also needs to generate and carry the e-way bill in some circumstances. The bottom line is that no matter who is transporting the goods, and regardless of the GST registration status of the involved parties, if the value of the goods being transported is greater than ₹50,000, then carrying an e-way bill is mandatory while transporting them.
Use BUSY e-way bill software to generate e-way bills automatically in just a few clicks. After a quick one time setup, you can generate single as well as bulk e-way bills in seconds without going to the GST portal everytime. Enter your common portal login credentials once in BUSY, and then you’ll never have to do that again.
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.
Frequently Asked Questions
- Can an end-consumer generate an e-way bill?Yes, an end-consumer can generate an e-way bill if they are transporting goods valued above the specified limit. However, generating e-way bills is typically done by businesses or suppliers, as they commonly handle bulk transportation and are more familiar with the process.
- What documents are required to generate an e-way bill as an end-consumer?To generate an e-way bill, an end-consumer needs a GSTIN (if registered), invoice or bill of supply details, the transporter’s ID, and vehicle details (if transporting by road). These documents ensure the goods are tracked accurately during transportation.
- Do I need a GST registration to generate an e-way bill?Generally, only registered taxpayers can generate e-way bills. However, unregistered individuals transporting goods may need the supplier or transporter to generate it on their behalf, especially if goods exceed the threshold value for mandatory e-way billing.
- How do I generate an e-way bill as an end-consumer?To generate an e-way bill, visit the e-way bill portal, log in (or register if needed), enter invoice details, transporter ID, and vehicle information. Submit the information to receive the e-way bill, which you can download and use for transport.
- Is there a threshold value for goods requiring an e-way bill?Yes, an e-way bill is required if the value of goods exceeds ₹50,000 in most cases. Some states may have additional requirements or lower limits, so checking regional guidelines is important before generating an e-way bill.
- What are the steps to register as a user on the e-way bill portal?Visit the e-way bill portal, select “Registration,” then “E-Way Bill Registration.” If applicable, provide your GSTIN (or unregistered details), complete the form, and submit. You’ll receive login credentials for generating and managing e-way bills.
- How long is an e-way bill valid once generated?The validity of an e-way bill depends on the distance. For up to 100 km, it’s valid for one day, with each additional 100 km adding one extra day. This ensures ample time for transporting goods within a specified timeframe.
- Who is responsible for generating an e-way bill, the supplier or the end-consumer?Usually, the supplier or the transporter generates the e-way bill, especially for business transactions. If an end-consumer is moving goods, the responsibility can sometimes fall to the transporter if the consumer is unregistered.
