GST E-way Bill Format
Updated on 2nd February, 2018 with latest information available on E-way Bill.
Update: At the 26th GST Council meeting, it has been decided to implement he inter-state e-way bill from 1st April, 2018. For intra-state movement, the e-way bill will be rolled out in a phased manner starting from 15th April, 2018, such that all states are covered by 1st June, 2018.
Stay prepared with Tally.ERP 9 and manage your E-way bills easily. Know More
In our previous blog ‘All you Need to Know about e-way Bill under GST’, we introduced and and explained in details the provisions of E-Way bill under GST. In this blog, we will take you through the E-way Bill format in GST.
Under GST, all registered persons who intend to initiate the movement of goods of value exceeding Rs. 50,000 should generate an e-Way Bill. The E-Way Bill needs to be generated in Form GST EWB-01 in the GSTN portal.
In order to generate the e-way bill, every registered business as well as unregistered transporter will need to register at the official GST e-way bill portal, post which they will obtain a User ID / User Name and Password. Before starting to generate the e-way bill, a supplier or recipient should be ready with the invoice / bill / challan details, and also the Transporter ID and vehicle number of the transporter, via whom the consignment of goods is going to be moved. Next, they will need to login to the portal at ewaybill.nic.in, navigate to the main menu, click “E-way Bill” on the left side menu options, and within that click the sub-option “Generate E-way Bill”.
The GST E-way bill format is categorized into 2 parts – PART-A and PART-B as shown below.
PART-A of GST E-Way Bill Format
The Part A of E-Way Bill in Form EWB-01 aims to collect the details of consignment, usually the invoice details. Accordingly, the following details need to be captured.
- GSTIN of Recipient: Mention the GSTIN number of the recipient.
- Place of Delivery: Here you must mention the Pincode of the place where goods are delivered.
- Invoice or Challan Number: Mention the Invoice or Challan number against which the goods are supplied.
- Value of Goods: Mention the consignment value of goods.
- HSN Code: Enter the HSN code of goods which are transported. If your turnover is up to Rs. 5 crores, you need to mention the first 2 digits of HSN code. If it is more than Rs. 5 crores, 4 digits of HSN code are required.
- Reason for Transportation: The reason for transportation is pre-defined and you need to select the most appropriate option from the list. The pre-defined list contains the following options as shown in the table below.
|2||Export or Import|
|4||SKD or CKD|
|5||Recipient not known|
|8||Exhibition or fairs|
|9||For own use|
- Transport Document Number: This indicates either one of the Goods Receipt Number, Railway Receipt Number, Airway Bill Number or Bill of Lading Number.
Part-B of GST E-way Bill Format
In Part B of Form EWB-01, the vehicle number in which goods are transported needs to be mentioned. This will be filed by the transporter in the common portal.
The question that now arises is, who is responsible for generating the E-Way Bill? Transporter, supplier or the recipient? Watch out our next blog for the answer and detailed explanation to this question.
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Author: Yarab AYarab is associated with Tally since 2012. In his 7+ years of experience, he has built his expertise in the field of Accounting, Inventory, Compliance and software product for the diverse industry segment. Being a member of ‘Centre of Excellence’ team, he has conducted several knowledge sharing sessions on GST and has written 200+ blogs and articles on GST, UAE VAT, Saudi VAT, Bahrain VAT, iTax in Kenya and Business efficiency.
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