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Navigating the E-Way Bill Portal: A Guide to Online Registration

This article outlines the essential steps for registering on the e-way bill portal, a mandatory process for taxpayers and transporters involved in moving goods over ₹50,000 under GST. It details the procedure for both registered taxpayers and unregistered transporters, including recent updates on multi-factor authentication and e-way bill validity. The guide also covers crucial aspects like generating a Transporter ID and handling consignments from unregistered suppliers, ensuring compliance with GST regulations.

📖 3 min read read🏷️ e-Way Bill Registration

Understanding E-Way Bill Registration: A Comprehensive Guide

An electronic waybill, or e-way bill, is a mandatory document for moving goods valued above ₹50,000 under India's Goods and Services Tax (GST) framework. This document confirms that the transported goods adhere to GST regulations. It is generated digitally via the e-way bill portal and must accompany the consignment during transit.

Key participants in the e-way bill system include registered suppliers, both registered and unregistered transporters, and unregistered suppliers. Accessing the e-way bill portal for generation requires mandatory registration. Essential requirements for portal registration include a valid GSTIN for registered taxpayers/transporters and a mobile number linked to the GST system.

This article provides a step-by-step guide for registering on the e-way bill portal.

Recent E-Way Bill Updates

December 17, 2024

  1. The government has clarified that taxpayers can generate e-way bills for documents issued within the last 180 days. Additionally, the validity of an e-way bill can be extended up to 360 days from its original generation date.
  2. Mandatory Multi-Factor Authentication (MFA/2FA) will be implemented on NIC portals for e-invoice and e-way bill generation. This applies to taxpayers with an annual aggregate turnover (AATO) exceeding ₹20 Crores, and will gradually extend to all users from April 1, 2025. MFA requires logging in with a username, password, and a One-Time Password (OTP) sent to a registered mobile number or app.

These changes are scheduled to become effective starting January 1, 2025.

June 12, 2023

The National Informatics Centre (NIC) mandated Two-factor Authentication for taxpayers with turnover exceeding Rs.100 Crore when logging into both the e-invoicing and e-way bill systems, effective July 15, 2023.

Registration Procedure for Taxpayers and Registered Transporters

Here is the detailed process for taxpayers and registered transporters to register on the e-Way Bill portal:

Step 1: Access the E-Way Bill Portal

Navigate to the official e-Way Bill portal. If a login pop-up appears, close it to view the home page.

Step 2: Initiate E-Way Bill Registration

On the home page, select the ‘Registration’ tab, then click on ‘e-Way Bill Registration’.

Step 3: Input GSTIN and Captcha

Enter your GSTIN and the displayed captcha code, then click ‘Go’.

Step 4: Generate and Verify OTP

After entering the GSTIN, the system auto-fills your details. If these details are outdated or incorrect, you can click ‘Update from GST Common Portal’ to retrieve the latest information. Confirm the auto-filled details, then click ‘Send OTP’. Enter the OTP received on your registered mobile number and click ‘Verify OTP’.

Step 5: Establish User ID and Password

Choose a new User ID and create a password. The system will alert you if there are any issues with the entered details. Once validated, your User ID and password will be successfully created. (Refer to the tips for setting credentials).

Registration for Unregistered GST Transporters

When is E-Way Bill Registration Necessary for Unregistered Transporters?

A transporter who is not registered under GST must generate an e-Way Bill if the value of goods from a single supplier in a consignment exceeds ₹50,000, or if the total value of all goods in a vehicle being transported surpasses ₹50,000.

Understanding the Transporter ID

Even if a transporter is unregistered, an e-Way Bill is required for goods exceeding the specified value limit. To address this, the concept of a 'Transporter ID' was introduced. Each unregistered transporter receives a unique Transporter ID, which must be cited on every e-Way Bill in place of a GSTIN. The enrollment process on the EWB portal provides the transporter with this unique ID and a distinct username for portal operations.

Handling Goods from Unregistered Suppliers

When a registered receiver obtains goods from an unregistered supplier, the receiver is responsible for fulfilling all e-Way Bill generation procedures. This means the registered receiver must generate the e-Way Bill as if they were the actual supplier of those goods.

Advice for Setting Up User ID and Password on the E-Way Bill Portal

  • Your User ID should be between 8 and 15 characters long.
  • It must incorporate a combination of alphabets (A-Z/a-z), numerals (0-9), and special characters (e.g., @, #, $, %, &, *, ^).
  • The password needs to be a minimum of 8 characters.
  • Ensure your username and password are kept secure, as these credentials are used for all future logins to the e-way bill portal.

Further Reading on E-Way Bills

All about generating Consolidated e-Way Bills on Website?

Further Reading

Frequently Asked Questions

What is the primary purpose of an e-way bill in India?
The primary purpose of an e-way bill is to ensure that the movement of goods exceeding a specified value (currently ₹50,000) across state lines or within a state is compliant with GST regulations, acting as proof of legitimate transport.
Who is responsible for generating an e-way bill?
Typically, the supplier or the transporter is responsible for generating an e-way bill. In some cases, if the supplier is unregistered, the registered recipient of the goods is responsible for its generation.
What happens if a transporter moves goods without a valid e-way bill?
Transporting goods without a valid e-way bill can lead to penalties, including fines and the detention or seizure of the goods and the vehicle by tax authorities.
Can an e-way bill be cancelled or modified after generation?
Yes, an e-way bill can be cancelled within 24 hours of its generation if the goods are not transported or if it was generated incorrectly. Modifications are also possible for certain details, but significant changes may require generating a new e-way bill.
What are the common prerequisites for e-way bill generation?
The common prerequisites for e-way bill generation include a valid GSTIN for registered entities, the invoice/bill of supply/delivery challan related to the consignment, details of the consignor, consignee, and transporter, and vehicle details if known.