Generation of E-way bills by End-Consumer

An E-way bill is to be carried by the transporter if the value of goods exceeds Rs. 50,000. The end consumer might also have to generate an e-way bill in a few cases. They can also generate e-way bills with the help of an accounting software.

This article discusses the circumstances under which the consumer might have to generate the e-way bill and how to carry out the generation process. 

Circumstances under which the End-Consumer will have to generate the E-way Bill

If a consumer transports products in their vehicle worth more than Rs. 50,000 (presuming the receiver consumer is unregistered), they must carry an e-way bill. The customer can fill out Part B of Form GST EWB-01 by entering the vehicle number. An e-way bill can be generated by the provider or the person conveying the products themselves by logging into the e-way bill portal for consumers, depending on whether they are unregistered or registered.

How can a Consumer generate an E-way bill?

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 E-way bill”.

Step 4: Enter the enrollment application information and click “Continue to Bill Generation”.

You’ll need to enter the following details: 

• State

• Name

• PAN

• Email address and mobile number

• Address of the Consumer

The consumer will have to request an OTP, which will be sent to the registered mobile number. 

After filling in the above details, the consumer must click “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. 

• The consumer will have first to select whether the shipment is inward or outward supply.

  • If the shipment is an Outward supply, the details for the “From” section will auto-populate.

  • The “To” section details will auto-populate if the shipment is an Inward supply. 

• 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 beings 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

Step 6: After filling in the above details, the consumer must click “Submit”. The e-way bill will be generated. 

Updating, Printing and Cancellation of an E-way bill

Following the generation of an e-way bill, updating the vehicle number involves taking the steps listed below:

Customer must input their mobile number and

Verify the OTP and the e-way bill number generated in the earlier step.

Following this, a screen will be displayed where the new car number must be entered. The e-way bill can be printed from the portal and cancelled using the same steps (i.e., mobile and e-way bill numbers) as previously specified.