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 the vehicle transporting the same. But, in certain cases, the end consumer may have to bear the responsibility to generate and carry 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.
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:
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:
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 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.
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:
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.
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.