GST EWB-01 Form

An E-way bill is a document required during the transportation of goods. It ensures hassle-free movement of goods across India. E-way bills were introduced to ease the process of recording the transportation details of goods.

What is an EWB-01 Form?

EWB-01 Form is a billing document that is required during the transportation of goods exceeding the amount of Rs 50,000. The invoice amount or any other payment receipt, such as a supply bill or challan, typically inclusive of taxes like the CGST, SGST, and IGST, determines the value of the products. The billing document does not include items not taxed but are nonetheless included in the tranche. The GST EWB-01 form includes all pertinent information about the seller, recipient, and transporter. Before initiating the transportation of the products, a GST EWB-01 must be generated if the suppliers drive their vehicles to deliver the goods.

Cases where the EWB-01 must be generated

In the case of the price of goods exceeding Rs 50,000, the following have to produce a bill:

• The sender has to generate a bill if they are using their vehicle via any mode of transportation. 

• During the transportation of goods through the roadways, if the sender has not generated the bill, the transporter must generate it before commencing the journey. 

Exceptions:

There are two cases under which the E-way bill must be generated even if the value of the goods is less than Rs 50,000.

• Job Work: When the Principal sends the goods in one state to a job worker in another state.

• Handicrafts: An E-way bill must be created for a dealer exempt from GST registration to transport any handicraft across India.

Cases when an E-way bill is not required 

In the following circumstances, the bill is not necessary:

• Transport Mode: In the case of any non-motor vehicle, a GST EWB-01 bill is not required.

• Excise goods are shipments delivered to a freight station or a container depot for customs clearance.

• No Supply Goods: Products expressly marked on schedule III of the CGST Act as being "no supply."

• All goods included in the GGST Act are CGST Listed Goods.

• Excluded Goods: In the case of items covered by the SGST Act or products like alcoholic beverages intended for consumption, crude oil, diesel, gasoline, natural gas, and aviation fuel.

Modes of generating E-way bills

Before generating an E-way bill, the user needs to register on the common E-way bill portal. GSTN has provided access to three modes of transport:

• Online: Anyone can sign in as a user or sub-user, depending on the situation, via the e-way bill portal. Then select the "Generate new" option found in the "e-way bill" main menu that appears on the dashboard's left side.

• SMS: Under GST, a highly convenient on-the-go alternative for creating e-way bills has been provided. In an emergency, one can employ this mode.

• Bulk generation offline tool: Create many e-way bills from a single JSON file upload. Businesses with many shipments to deliver are eligible to use this facility.

• Auto generate E-Way Bills through Busy. This is the most convenient way to generate e-way bills. 

Format of EWB-01

The EWB-01 is generated online through the E-way bill portal. The form of EWB-01 consists of the 12-digit E-way bill number, generation date, the generator's name, and the E-way bill's validity period. The Form is divided into two parts, Part A and Part B. These parts include the following:

Explaining Parts of the Form

The two parts of the EWB-01 Form have to be filled under different circumstances such as

• The Part A of the form must be filled while generating the E-way bill by

  • The supplier,

  • The recipient where the supplier is unregistered,

  • The e-commerce operator if the goods are supplied through an online platform,

  • The transporter if the E-way bill was not generated for the respective invoice/challan by the supplier or the receiver.

• Part B, along with the conveyance or vehicle details, must be filled in if the  supplier is transporting goods through their own or hired conveyance. When using the transporter services, the supplier can send the transporter information regarding Part-A of the e-way bill. The transporter then creates an e-way bill by filling out Part B and only following supplier authorisation.

However, Part-B information is unnecessary when the products are carried within a State or Union territory for a distance of less than 50 kilometres between the consignor and consignee location.

How to save an E-way bill in PDF format?

An E-way bill can be saved in PDF format through the following steps:

Step 1: Log in to the E-way bill portal and click on Print EWB under the E-way bill tab.

Step 2: Enter the E-way bill number and click on Go.

Step 3: The details of the E-way bill will be displayed, and then click on the Print button.

Step 4: Choose the print destination as Microsoft Print to PDF or Save as PDF. Select the desired location to save the PDF.

Conclusion

With the introduction of e-way bills, documenting transactions has become streamlined. For a much easier and faster process of generating e-way bills, you can try Busy Accounting Software’s auto e-way bill generation feature.