GST E Way Bill registration or enrollment is an easy procedure on Indian Government official portal (ewaybill.nic.in) One must note here that GST Portal doesn’t contain any provisions for registration or enrollment for Eway bill. And all the eway bill mechanism would be worked out through governments ewaybill.nic.in site specially designed for E way bill under GST. To generate GST e way bill, there are certain steps which have to be followed by the taxpayers and also it is mandatory to register on the eway bill portal as well.
The businesses have to be registered and have to prepare GST e waybill every time they transport goods above the value of INR 50,000. There are various eway bill validity period and distance meter which the government had authorized for the transportation of the goods. Finally after the decision of rolling out GST eway bill across the nation, there are provisions and steps available on the complete GST eway bill system and generating methods.
What is Required to Register for GST E Waybill?
- GSTIN of the registered taxpayer/ transporter, if registered
- Registered Mobile number with the GST system
There are 3 types of taxpayers under the GST eway bill system: (a) Registered suppliers (b) Registered/Unregistered Transporters (c) Unregistered Suppliers
Steps for generating Eway bill for :
|Registered Suppliers||Registered/Unregistered Transporter||Unregistered Supplier|
|Step 1:||Visit the e-Way Bill (ewaybill.nic.in) portal.||Visit the e-Way Bill Indian government official portal (ewaybill.nic.in)||In case an unregistered supplier supplies the goods to the registered receiver, the receiver of the goods will have to comply with the procedure and he has to generate an eway bill on the behalf of the supplier. SO the generation of an eway bill is to be done by the receiver.|
|Step 2:||Click on ‘e-Way Bill Registration’ anchor link available on the right-hand side of the webpage||Click on ‘Enrolment for transporters’ anchor link given on the right-hand side of the page|
|Step 3:||Enter the GSTIN and the captcha code -> Click on ‘Go’ button
|Enter the details in the Application at points 1-9*** and Click ‘Save’|
|Step 4:||Generate an OTP and verify the same after thoroughly checking the auto populated details like (a) Applicant Name (b) Trade Name (c) Address (d) mail id and phone number which has been given at the time of GST Registration (to receive OTP)|
|Step 5:||Create a new User ID and Password|
*** 9 points on the Application u/s 35(2)’ in GST ENR-01:
1. Select Your State*
2. Details to be Entered
- Enter Name as per PAN*
- Enter Trade name if any
- Enter your PAN*
3. Type of Enrolment*:
Note: After PAN validation, the system will find any error or mismatch and will proceed after rectifying.
- Please fill details at point 1 and 2.
- Choose the relevant type- warehouse/godown/cold storage/transport service
4. Constitution of business*:
- Select the relevant business form from the drop down-
- Foreign company/Partnership firm/ proprietorship/ Private limited company/ public limited company/Unlimited company/ others( If HUF, AOP, BOI and so on)
5. Principal place of business
- Type Complete Address entering all the red marked mandatory fields.*
- Contact information: Type the e-mail address, Landline number and Fax number (if any)2Note: e-mail address given here is to be used for authentication.
- Nature of premises mentioned at a)- Select whether the address at a) is Building that is Own /leased /rented/ consent/ shared/ any other case.
6. Aadhaar details and verification for authentication of the application* : Tick mark on the left-hand side box to give your permission to the e-Way Bill System/GSTN to get Aadhaar details of the Authorised personnel of the organisation from UIDAI for authentication here.
In the given fields below, state all the following with respect to the authorised personnel of the Company/ the Proprietor/ the partner of the firm:
- The Aadhaar Number, Name of the personnel and mobile number as per Aadhaar.
- Once entered, Click on ‘Verify detail & Send OTP’ button.
- An OTP is sent to the Mobile number registered with Aadhaar of the above-mentioned personnel.
- Enter it and click on ‘Verify OTP’
- A message will appear that Your Aadhaar was successfully verified.
7. Upload: Click on ‘Browse’ and select valid documents from your system (one for address proof and one for ID proof) in PDF and click on ‘Upload’.
- System pops an error message if not uploaded correctly, then make the change to the file accordingly and upload once more.
- If correctly uploaded, then the file name appears on the right-hand side of each field.
8. Create Login details* :
- Set a new unique username/ user ID and password.
- Check in case the username you wish to set is already being used or not by clicking on ‘Check’.
9. Verification *: Tick mark against the declaration confirming correctness of the Information you give and Click ‘Save’
- A 15 digit transporter ID will be displayed.
- The number should be given to the clients for entering it on GST eway bill and enabling vehicle number to be added to goods movement.
Important terms for understanding :
Eway bill for unregistered Transporter : There is a requirement of registration for unregistered transporters in case:
a) Value of consignment value of goods of a single supplier exceeds Rs 50,000/-
b) Value of all the goods in a vehicle through which goods are transported exceeds Rs 50,000/-
What is the Meaning of Transporter ID? The transporter ID comes when the transporter is unregistered but the consignment value is above INR 50,000/-. The GST eway bill has to be generated with a transporter ID. The unregistered transporters will be given transporter ID and this ID is to be mentioned on all the GST eway bill.
After the registration on eway bill portal, there will be two outcomes:
- A unique transporter ID
- Unique username for operating eway bill portal
Conclusion : To sum up we can say that under GST all the existing state-wise documentation required for movement of goods will be eliminated and the e-way bill will be made common across the nation. Also, the removal of number to check-posts across state borders and national highways will result in ease of movement of goods. This move will certainly seal the leakages that are present in the erstwhile Taxation laws and bring more unorganized sectors in GST net as movement of goods would only be made possible after generation of E Way bill. Since technology is the base for generation of eway bills absence of ERP system would lead to unwanted delays in movement of goods. And Tally.ERP 9 with its vivid features is the best choice for ERP as it handles every aspects of GST right from registration desk to return desk with an easier approach. And also its accounting features are so easy that could even be understood by a non accountant could easily understand and pass entries at the word go.