Due to some imperfections in the old GST portal, several tax evaders were able to misuse it and exploit it for their benefit. In response to it, the e-way bill portal was created.(We can’t create a negative image of the same government who are providing API’s to us, we are not working as a media channel) This e-way bill system was developed by the government of India to have greater control and accountability over the movement of goods across states.
Issuing the E-Way Bill
This e-way bill can be issued either by a registered receiver, a registered supplier or even a transporter. This is in case the receiver and supplier are not registered. Moreover, the transporter may have to get their vehicle number updated. This is mainly if the vehicle that was being used is changed before moving or while in transit. To be able to generate the e-way bills, and to be able to update the vehicle numbers, it is essential for the transporter first to get enrolled in the e-way bill portal. In case the transporter doesn’t have a GST number, then he will be assigned a special 15-digit transporter ID.
When Do You Need An E-Way Bill?
You will need an e-way bill if the cargo that needs to be shipped has a value greater than Rs. 50,000. You will need to get an e-way bill if you are supplying cargo, if you have a load that needs to be returned, or if you receive goods from someone who is not registered. Even in the case of an exhibition or testing, if the value of the cargo is higher than Rs. 50,000, then you have to get an e-way bill issued.
If you move your cargo in a vehicle that is non-motorised, then you don’t have to get an e-way bill issued. Also, if your cargo is being moved from an airport, a port, a land customs station or an air cargo complex, to a Container Freight Station or CFS, or an Inland Container Depot or ICD, for customs clearance, then there is no need to get the e-way bill. If your cargo has been notified beforehand, again you are exempted from having to get an e-way bill.
Validity of the E-Way Bill
If the travel distance is lesser than a hundred kilometres, then the validity is for a single day. The e-way bill will be valid for one extra day for every 100 kilometres more or portion thereof that the cargo needs to be transported. This means that if the distance to be covered is 821 kilometres; then your e-way bill will have a validity of 9 days.
An e-bill cannot be deleted, but it can be cancelled in certain cases. The cancellation can happen only after 24 hours has passed from its generation. The conditions for cancellation are as follows:
- If the cargo has not been shipped
- If the cargo that has been shipped has different details from that of the e-way bill
If there is any mistake the e-way bill during its generation, say in the list of details, one cannot make any changes or edits. The e-way bill will have to be cancelled, and a new one will need to be generated.