Learn how to register on the e-Way Bill portal for both registered and unregistered transporters. Understand the latest updates, requirements, and guidelines for seamless compliance.
Latest Updates on e-way bills
Registration for taxpayers/registered transporters
Registration for GST unregistered transporters
Action when goods are received from an unregistered Supplier
Guidelines for e-Way Bill generation
Tips to set a User ID/username and password on the e-Way Bill portal
FAQs on e-Way Bill Registration
Introduction of e-Invoicing
From April 1, 2025, e-Invoicing is mandatory for businesses with turnover above ₹5 crore.
Applicable to B2B transactions.
Ensures real-time tracking of invoices.
Facilitates seamless e-Way Bill generation.
Revised Threshold for e-Way Bill
The threshold limit for mandatory e-Way Bill generation is revised to ₹50,000.
Applies to inter-state movement of goods.
Intra-state threshold may vary by state.
Essential for goods transported over 10 km.
New Penalties for Non-compliance
Penalties for non-compliance have been increased to ensure adherence.
Penalty of ₹10,000 or tax sought to be evaded, whichever is higher.
Seizure of goods and conveyance possible.
Immediate rectification required to avoid further penalties.
Integration with FASTag
Integration with FASTag for tracking movement of goods.
Ensures faster toll processing.
Reduces manual intervention.
Enhances transparency in goods movement.
Eligibility Criteria
All GST registered businesses must register for e-Way Bill.
GSTIN is mandatory for registration.
PAN and Aadhaar linked mobile number required.
Active GST registration status needed.
Registration Process
Steps to register on the e-Way Bill portal.
Visit the official e-Way Bill portal.
Enter GSTIN and verify details.
Set up a username and password.
Documents Required
Ensure you have the necessary documents ready.
GST Registration Certificate.
PAN Card of the business.
Aadhaar card linked mobile number.
Activation Timeline
Account activation timeline post-registration.
Immediate activation upon successful registration.
Confirmation email sent to registered email ID.
Access to e-Way Bill generation tools.
Who Should Register?
Unregistered transporters moving goods worth over ₹50,000 must register.
Transporters without GSTIN.
Inter-state goods movement.
Transporters with turnover below ₹20 lakh.
Obtaining Transporter ID
Process to obtain a unique Transporter ID.
Visit the e-Way Bill portal.
Select 'Enrolment for Transporters'.
Fill in business and contact details.
Documents Needed
Essential documents for transporter registration.
Business registration proof.
Identity proof of the proprietor.
Address proof of the business location.
Benefits of Registration
Advantages of obtaining a Transporter ID.
Legal compliance with GST norms.
Facilitates smooth goods movement.
Avoids penalties for non-compliance.
Self-Invoicing Requirement
Registered buyers must generate a self-invoice.
Applicable for purchases over ₹50,000.
Include supplier's details and goods description.
Ensure GST compliance and input tax credit.
Reverse Charge Mechanism
Understand the reverse charge mechanism for unregistered suppliers.
Applicable under Section 9(4) of the CGST Act.
Buyer liable to pay GST on behalf of the supplier.
Ensure timely payment to avoid interest.
e-Way Bill Generation
Steps to generate e-Way Bill for goods from unregistered suppliers.
Use self-invoice details for e-Way Bill.
Ensure accurate HSN code and value entry.
Generate e-Way Bill before goods movement.
Record Keeping
Maintain records for audit and compliance.
Keep copies of self-invoices.
Document e-Way Bills generated.
Ensure records are accessible for 6 years.
Mandatory Details
Ensure all mandatory details are filled in the e-Way Bill.
Correct GSTIN of supplier and recipient.
Accurate HSN code and product description.
Precise value of goods and tax amount.
Validity of e-Way Bill
Understand the validity period of an e-Way Bill.
1 day for every 100 km for regular vehicles.
Extendable for exceptional circumstances.
Validity starts from the date and time of generation.
Cancellation of e-Way Bill
Process to cancel an incorrect e-Way Bill.
Cancel within 24 hours of generation.
Ensure no goods movement has occurred.
Use the e-Way Bill portal for cancellation.
Consolidated e-Way Bill
Generating a consolidated e-Way Bill for multiple consignments.
Useful for transporters carrying multiple consignments.
Link individual e-Way Bills to a single consolidated bill.
Facilitates efficient tracking and management.
Creating a Strong Username
Guidelines for setting a secure username.
Use a combination of letters and numbers.
Avoid using personal information.
Ensure it is easy to remember but hard to guess.
Setting a Secure Password
Tips for creating a robust password.
Include uppercase, lowercase, numbers, and symbols.
Avoid common words or sequences.
Change password regularly for security.
Password Recovery Options
Steps to recover a forgotten password.
Use the 'Forgot Password' option on the portal.
Answer security questions correctly.
Ensure access to registered email or mobile for OTP.
Username and Password Management
Best practices for managing login credentials.
Store credentials securely using password managers.
Do not share credentials with unauthorized persons.
Regularly update passwords to prevent unauthorized access.
What is the penalty for not generating an e-Way Bill?
The penalty for not generating an e-Way Bill is ₹10,000 or the tax sought to be evaded, whichever is higher. Additionally, goods and the vehicle may be seized.
How long is an e-Way Bill valid?
An e-Way Bill is valid for 1 day for every 100 km of travel for regular vehicles. The validity can be extended under exceptional circumstances.
Can an e-Way Bill be cancelled?
Yes, an e-Way Bill can be cancelled within 24 hours of generation, provided the goods have not been moved. Cancellation must be done through the e-Way Bill portal.
What details are required to generate an e-Way Bill?
To generate an e-Way Bill, you need the GSTIN of the supplier and recipient, HSN code, product description, and the value of goods along with the tax amount.
Who needs to register for an e-Way Bill?
All GST registered businesses and unregistered transporters moving goods worth over ₹50,000 inter-state must register for an e-Way Bill.
What is a Transporter ID?
A Transporter ID is a unique identification number issued to unregistered transporters for generating e-Way Bills. It is obtained by enrolling on the e-Way Bill portal.
How can I recover my e-Way Bill portal password?
You can recover your password by selecting 'Forgot Password' on the e-Way Bill portal, answering security questions, and using the OTP sent to your registered mobile or email.
Is e-Invoicing mandatory for all businesses?
As of April 1, 2025, e-Invoicing is mandatory for businesses with a turnover above ₹5 crore, applicable to B2B transactions.
What should I do if I receive goods from an unregistered supplier?
If you receive goods from an unregistered supplier, you must generate a self-invoice and pay GST under the reverse charge mechanism.
How do I generate a consolidated e-Way Bill?
To generate a consolidated e-Way Bill, link individual e-Way Bills to a single consolidated bill on the e-Way Bill portal. This is useful for transporters carrying multiple consignments.