e-Way bill has now become a mandatory document for every supplier, transporter and recipient of goods where the value of goods is more than ₹50,000 transport is involved. There is also an exception to this rule, where goods sent for job-work and handicrafts come under e-Way bill even if the value is less than ₹50,000.
Parties mentioned in EWB-01 Form
Before we start discussing about GST EWB-01 Form, it is important to learn about parties who are directly related to this bill. Under normal cases, there are 3 parties who are connected to an e-Way bill:
- Supplier of goods
- Transporter of goods
- Recipient of goods
Requirement of EWB-01
An e-Way bill is required when goods amounting to ₹50,000 or more is being transported from one state to another. For this purpose, the e-Way bill contains the information of the supplier and information of transporter. The following information must be present at the time of generating the e-Way bill:
|Information required from the Supplier||Information required from the transporter|
|GSTIN||Transporter’s Doc. No.|
|PIN Code from where supply is being made||Vehicle details – number, etc.|
|PIN Code to where supply is being made|
|Invoice of the goods being transported|
|Reason for shipment|
Who will generate the EWB-01
The EWB-01 needs to be generated by the supplier. If the supplier has not registered himself in the e-Way bill portal, then the transporter should generate the e-Way bill. In case, both the parties fail then the recipient of goods should generate the e-Way bill and send it to the supplier and the transporter before the shipment has commenced.
How to fill up GST EWB-01
GST EWB-01 can be filled up and generated by following the given steps:
Step-1 Login to the e-Way bill portal and login. If registration has not been done yet, then first register by clicking on the ‘Register’ option.
Step-2 Go to the e-Way bill section and click on ‘Generate New’.
Step-3 Now you will have the EWB-01 infront of you. The form will consist of two parts – Part A and Part B.
- Part A – This part contains the information of the supplier and the recipient. Information such as the GSTIN number of the supplier, Place of dispatch, Place of Delivery, Invoice no., HSN Code and Reason for transport would be required here.
- Part B – This part contains the information of the transporter. Information such as Transporter’s Doc. No. and vehicle number is required to be mentioned here.
Step- 4 Click on submit and generate the e-Way bill.
A few points to note:
- It is mandatory for the supplier of goods to fill up Part A of the EWB-01 in order to generate the e-Way bill. Part B of the form can be filled by the transporter himself.
- In case there is a change of transport in the route, Part B of the EWB-01 needs to be updated by the transporter.
- Request for validity extension can be made within 4 hours of expiry or at the time of expiration of e-Way bill. But then the new e-Way bill with extended validity would be used for further reference.
- Cancellation of e-Way bill should be done within 24 hours from the time it was generated.