Free E-Way Bill Template

The E-Way Bill Format is a convenient tool for documenting the transportation of goods across state borders in compliance with Goods and Services Tax (GST) regulations.

Whether you run a small or large business, generating an e-way bill is essential for moving goods between states. Let’s simplify your e-way bill process today with BusinessEzee!

What Is an E-Way Bill?

Under the GST regulations in India, an e-way bill is an electronic document that contains information about the movement of goods. It is generated by registered taxpayers or transporters on the GSTN portal and is required for transporting goods valued over Rs. 50,000 within or across state borders. The e-way bill includes details such as the names of the supplier, receiver, and transporter, the goods being transported, the place of origin and destination, and the vehicle number.

Apart from streamlining goods transportation and reducing tax evasion, e-way bills also simplify GST compliance. The e-way bill system has made it easier for businesses to track the movement of goods, reduce transit time, and minimize the chances of goods being held up at state borders due to documentation issues.

When Debit Note Is Issued?

Debit notes are used for various reasons:

Incorrect quantity or damaged goods: If the buyer receives the wrong quantity or damaged items, they issue a debit note.
Incorrect billing: Sometimes, billing errors occur due to human or technical mistakes, and a debit note is needed to correct them.
Invoice correction: If the seller makes a mistake on the invoice, they issue a debit note to fix it.
Buyer increases quantity: If the buyer wants to increase the quantity of products after the initial agreement, a debit note is issued.
Reminder for pending debt: Sellers can issue debit notes to remind buyers of any outstanding payments from previous purchases.

When Should the E-Way Bill Be Generated and When Is It Applicable?

The e-way bill must be generated before the goods are transported. If the e-way bill is not generated, the goods should not be transported, or the registered person may face fines for not complying with the GST rules and regulations.

An e-way bill is needed when goods are transported between states or within the same state for a distance of over 50 kilometers and with a value exceeding Rs. 50,000. It’s important to remember that the e-way bill must be shown to the authorities during transit, and not following the regulations may lead to penalties and fines. Therefore, businesses should grasp when the e-way bill is required and follow the rules to avoid legal consequences.

What Is the Validity And Who Should Generate an E-Way Bill?

If the goods are transported for a distance that requires an e-way bill, the bill is valid for a certain number of days based on the distance traveled. If the goods cannot be transported within this validity period, a new e-way bill needs to be generated.

If the supplier or recipient is a registered person and the goods are being transported by their own vehicle, by rail, air, or vessel, they must generate the e-way bill. If the supplier is not registered, the recipient or the transporter must generate the e-way bill for inward supplies.

How to Generate an E-Way Bill?

To generate an e-way bill, you can use the following methods:
1. SMS service: You can generate e-way bills on the go via SMS.
2. Online: Log into the E-way bill portal and select the ‘generate new’ option to create e-way bills.
3. Offline bulk generation: Use the offline bulk-generation tool to generate multiple e-way bills from a single JSON file, which is useful for large-scale businesses.

What Are The Details Needed on E-Way Bill Template?

The e-way bill has two parts, A and B, each requiring specific details:
PART A

GSTIN of Supplier or Recipient
Place of Dispatch
Invoice Number
Value of Goods
HSN Code (2 digits for turnover up to 5 cr, 4 digits for turnover over 5 cr)
Reason for Transport
Transport Document Number

PART B

Vehicle Registration Number

Download - Free E-Way Bill Template

FAQs

Can an e-way bill be generated for consignments of value less than Rs. 50,000?

Yes, an e-way bill can be generated for consignments of any value, but it’s optional for consignments valued at less than Rs. 50,000 if they contain goods taxable under GST.

What should be done if an e-way bill is generated but the goods are not transported?

If an e-way bill is generated but the goods are not transported, the e-way bill must be canceled on the GST portal within 24 hours from the time of generation to avoid penalties.

What are the items exempted from the e-way bill requirement?

Exempted items include goods transported by non-motorized conveyance, goods transported from customs port, airport, and air cargo to an inland container depot, goods transported under customs bond or supervision, transit goods to or from Nepal or Bhutan, and goods transported within 10 kilometers for further transportation.

What are some specified goods exempted from the e-way bill requirement?

Specified goods exempted from the e-way bill requirement include empty cargo containers, petroleum products, and alcoholic liquor.

Are there any exemptions for goods transported by defense personnel and defense equipment?

Yes, goods transported by defense personnel and defense equipment are exempt from the e-way bill requirement.