Managing E-Way Bills via SMS: Generation, Modification, and Cancellation
This article outlines the process of managing Goods and Services Tax (GST) e-way bills in India using SMS, an alternative to the web-based system, especially useful for single transactions or emergency situations. It details how to register for the SMS facility and provides specific SMS formats and examples for various operations, including generating, updating vehicle details, changing transporters, canceling, retrieving, and rejecting e-way bills. Key updates regarding e-way bill blocking rules and portal enhancements are also summarized.
The article discusses two primary methods for handling e-way bills: through the online portal or via SMS. The SMS option is particularly useful for generating single e-way bills or in situations where web access is limited or unavailable, offering a convenient solution for businesses, especially during urgent scenarios.
Key Updates
- August 29, 2021: Taxpayers were temporarily exempted from e-way bill blocking due to non-filing of GSTR-1 or GSTR-3B for specified periods (March-May 2021).
- August 4, 2021: The policy of blocking e-way bills for those not filing GSTR-3B was reinstated starting August 15, 2021.
- June 1, 2021: The e-way bill system clarified that a suspended GSTIN cannot generate new e-way bills, but can still be a recipient or have a transporter generate an e-way bill for them. Additionally, the 'Ship' transport mode was updated to 'Ship/Road cum Ship' to accommodate multimodal transport and allow vehicle number entry for road segments, facilitating benefits for over-dimensional cargo (ODC) via ships.
- May 18, 2021: The Central Board of Indirect Taxes and Customs (CBIC) announced that e-way bill generation blocking applies only to the defaulting supplier's GSTIN, not to the recipient's or transporter's GSTIN.
How to Register for the SMS Facility
To enable the SMS service for e-way bills, users must log in to the e-way bill portal. Navigate to 'Registration' on the dashboard's left side and select 'For SMS'. The mobile number linked to the GSTIN will be partially displayed. Click 'Send OTP', enter the received One-Time Password, and then 'Verify OTP'. Only mobile numbers previously registered with the website can activate this SMS feature. A maximum of two mobile numbers can be associated with a single GSTIN. If one mobile number is linked to multiple user IDs, the system will prompt the user to choose the desired user ID before submission.
Utilizing the SMS Service for E-way Bill Management
Specific SMS codes are designated for generating or canceling e-way bills. It is crucial for suppliers and transporters to input accurate information to prevent errors. For instance, EWBG is for suppliers requesting e-way bill generation, EWBT for transporters, EWBV for vehicle detail updates, and EWBC for cancellation requests. These codes facilitate various operations. You can find a comprehensive list of SMS codes here.
Overview of SMS Operations
To perform an action, compose an SMS with the relevant code followed by the necessary input information, separated by single spaces. Send this message to 7738299899. After sending, await validation. Review the response and proceed.
The following sections detail how to use this SMS facility for different actions:
Steps for Suppliers to Generate E-way Bills using SMS
Suppliers can generate e-way bills by sending an SMS in the format: EWBG TranType RecGSTIN DelPinCode InvNo InvDate TotalValue HSNCode ApprDist Vehicle. Each piece of information should be separated by a single space. This method is not suitable for scenarios like bill-to-ship-to transactions or the transport of over-dimensional cargo. Send this SMS to 7738299899.
Example: If Mr. A in Bangalore, Karnataka, ships goods valued at Rs. 1,00,000 (HSN code 7215) under invoice number 1005 dated January 27, 2022, to Mr. B in Kolar, Karnataka, covering 73 km with vehicle KA 12 AB 2456, the SMS would be: EWBG OSUP 29AABPX0892K1ZK 560021 1005 27/01/2022 100000.00 7215 73 KA12AB2456. A successful reply will confirm the e-way bill generation, providing the E-Way Bill Number, date, and validity period.
Steps for Transporters to Generate E-way Bills by SMS
Transporters can generate e-way bills using the SMS format: EWBT TranType SuppGSTIN RecGSTIN DelPinCode InvNo InvDate TotalValue HSNCode ApprDist Vehicle. Ensure a single space separates each input. This format also excludes bill-to-ship-to and over-dimensional cargo situations. Send the SMS to 7738299899.
Example: If Sans Transports in Bangalore, Karnataka, transports goods worth Rs. 1,50,000 (HSN code 7215) for Mr. A to Mr. B in Kolar, Karnataka, with invoice 456 dated January 20, 2022, covering 73 km with vehicle KA 02 AB 7542, the SMS would be: EWBT OSUP 29AABPX0892K1ZK 29AAEPM1443K1ZP 560021 456 20/01/2022 150000.00 7215 73 KA02AB7542. A reply confirming successful generation, along with the E-way Bill Number and details, will be received.
Updating Vehicle Number via SMS
To update a vehicle number for an existing e-way bill, use the SMS format: EWBV EWB_NO Veh_Tran_No ReasCode Mode. Send this SMS to 7738299899.
Example: If Sans Transports generated e-way bill 171000006745 for a consignment on January 20, 2022, and the vehicle (KA 02 AB 7542) breaks down, requiring a replacement vehicle (KA 43 AB 2267), the SMS would be: EWBV 171000006745 KA43AB2267 BRK 1. A confirmation message will confirm the update of the e-way bill with the new vehicle details. Note that e-way bills cannot be updated once their validity has expired, e.g., after one day for distances under 200 km.
Cancelling E-way Bills through SMS
An e-way bill can be cancelled using the SMS format: EWBC EWB_NO. Send this SMS to 7738299899.
Example: If Mr. A wishes to cancel e-way bill 160056750192, the SMS would be: EWBC 160056750192. A successful cancellation message will be received. Error messages, such as "This eway Bill is not generated by your GSTIN," will be sent if issues occur, prompting the user to correct and resend.
Important points regarding cancellation:
- Only the party who generated the e-way bill can cancel it.
- Cancellation must occur within 24 hours of generation.
- An e-way bill that has already been verified cannot be cancelled.
Updating Transporter Information on an E-way Bill via SMS
To change the transporter associated with an e-way bill, use the SMS format: EWBU EWB_NO TRANSIN/GSTIN. Send this SMS to 7738299899.
Example: If Mr. A wants to update the transporter for e-way bill 120023450124 (generated on May 3, 2022) to a new GSTIN (27AABBC1234S1ZN), the SMS would be: EWBU 120023450124 27AABBC1234S1ZN. A reply will confirm the e-way bill update with the new transporter's GSTIN.
Retrieving E-way Bills Generated by Others (Transporter or Taxpayer) via SMS
To get a list of e-way bills generated by other parties against your GSTIN for a specific date, use the SMS format: EWBL Date. Send this SMS to 7738299899.
Example: If Mr. A wants to see e-way bills generated against him on May 12, 2022, the SMS would be: EWBL 12/05/2022. The GSTIN will receive a reply listing up to 10 e-way bills with details like EWB number, supply origin, destination, HSN, and value. For more than 10 entries, the taxpayer must access the online portal.
Rejecting E-way Bills using SMS
To reject an e-way bill generated by a transporter, use the SMS format: EWBR EWB_NO. Send this SMS to 7738299899.
Example: If Mr. A wishes to reject e-way bill 120023450124, which was generated by a transporter on May 12, 2022, the SMS would be: EWBR 120023450124. A confirmation message will be received, indicating that the e-way bill has been rejected.