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How to Generate E-way Bills as an End-Consumer

Quick Summary

  • End consumers must generate eway bills if transporting goods over ₹50,000 and the supplier is not GST registered.
  • To create an eway bill, visit the GST eway bill portal, register, and enter details like invoice, transporter ID, and vehicle info.
  • The eway bill must include details about the goods, such as product name, GSTIN, and transport mode.
  • The vehicle number can be updated after generation, and the bill can be printed or cancelled using the same process.
  • Eway bills are usually valid for one day per 100 km travelled, and the responsibility to generate them typically lies with the supplier or transporter.

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.

E-Way Bills System

Step 2: Click on “Registration”, and select “E-Way Bill For Citizens” from the drop-down menu.

E-Way Bill For Citizens
600

Step 3: Select “Generate new EWB”.

Generate new EWB
600

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

Continue to Bill Generation
600

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:

Submit

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.

Frequently Asked Questions

Can an end-consumer generate an e-way bill?

Yes. An end-consumer can generate an e-way bill if transporting goods valued above the applicable threshold. However, generation is typically done by the supplier or transporter. If the consumer is unregistered, the transporter may generate the bill before movement begins, depending on the facts.

What documents are required to generate an e-way bill?

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?

Log in to ewaybillgst.gov.in or ewaybill2.gst.gov.in using your credentials and OTP. Click "Generate New," fill in Part A (consignment details) and Part B (vehicle or transport details), and submit. A 12-digit EBN is generated immediately.

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.

How long is an e-way bill valid?

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.

What is the penalty for not having an e-way bill?

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.

How do I cancel an e-way bill?

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.

Who is responsible for extending an e-way bill - the supplier or the transporter?

The transporter is generally the primary party extending validity once the consignment is in transit. If no transporter has been assigned to the bill, the generator may extend it, subject to portal rules. Extension can be requested from 8 hours before expiry up to 8 hours after expiry.

Who is responsible for generating an e-way bill - the supplier or the transporter?

The supplier or recipient generates the e-way bill in most cases. If neither has done so before the goods are handed to the transporter, the transporter becomes responsible for generating it before the journey begins, where the rule requires generation and the threshold conditions are met.