EWay Bill is an Electronic Way bill for movement of goods to be generated on the eWay Bill Portal. A GST registered person cannot transport goods in a vehicle whose value exceeds Rs. 50,000 (Single Invoice/bill/delivery challan) without an e-way bill that is generated on ewaybillgst.gov.in. Alternatively, Eway bill can also be generated or cancelled through SMS, Android App and by site-to-site integration through API. When an eway bill is generated, a unique Eway Bill Number (EBN) is allocated and is available to the supplier, recipient, and the transporter.
e-WAY BILL,TIN,PAN Procedure
Complete a Simple Form
An e-way bill contains two parts. Contact Bandhu e-Services
Send your Documents
You need to email us the required documents and we will generate your e-WAY BILL.
Your e-WAY along with other declarations are filed to the common portal.
e-WAY BILL Issued
We will mail you the e-way bill which will act as a shipment of a consignment of goods,
When Should eWay Bill be issued?
eWay bill will be generated when there is a movement of goods in a vehicle/ conveyance of value more than Rs. 50,000 (either each Invoice or in aggregate of all invoices in a vehicle/conveyance) –
- In relation to a ‘supply’
- For reasons other than a ‘supply’ ( say a return)
- Due to inward ‘supply’ from an unregistered person
For this purpose, a supply may be either of the following:
- A supply made for a consideration (payment) in the course of business
- A supply made for a consideration (payment) which may not be in the course of business
- A supply without consideration (without payment)In simpler terms, the term ‘supply’ usually means a:
- Sale – sale of goods and payment made
- Transfer – branch transfers for instance
- Barter/Exchange – where the payment is by goods instead of in money
Therefore, eWay Bills must be generated on the common portal for all these types of movements. For certain specified Goods, the eway bill needs to be generated mandatorily even if the value of the consignment of Goods is less than Rs. 50,000:
- Inter-State movement of Goods by the Principal to the Job-worker by Principal/ registered Job-worker***,
- Inter-State Transport of Handicraft goods by a dealer exempted from GST registration
Who should Generate an eWay Bill?
- Registered Person – Eway bill must be generated when there is a movement of goods of more than Rs 50,000 in value to or from a registered person. A Registered person or the transporter may choose to generate and carry eway bill even if the value of goods is less than Rs 50,000.
- Unregistered Persons – Unregistered persons are also required to generate e-Way Bill. However, where a supply is made by an unregistered person to a registered person, the receiver will have to ensure all the compliances are met as if they were the supplier.
- Transporter – Transporters carrying goods by road, air, rail, etc. also need to generate e-Way Bill if the supplier has not generated an e-Way Bill.
Documents Required For e-WAY BILL,TIN,PAN
TAX IDENTIFICATION NUMBERS
This section provides an overview of domestic rules in the jurisdictions listed below governing the issuance, structure, use and validity of Tax Identification Numbers (“TIN”) or their functional equivalents. The jurisdiction-specific information the TINs is split into a section for individuals and a section for entities and can be accessed by clicking on the name of the jurisdiction below. Each jurisdiction has provided the OECD Secretariat with input on its current rules in relation to the issuance, structure, use and validity of its TINs. While the jurisdictions and the OECD endeavour to keep the information as accurate and up to date as possible, the information in this section is to be considered as preliminary guidance only. If further questions in relation to a TIN arise, it is recommended that the tax administration of the relevant jurisdiction be contacted directly.
Permanent Account Number (PAN) is a ten-digit alphanumeric number, issued in the form of a laminated card, by the Income Tax Department, to any “person” who applies for it or to whom the department allots the number.A permanent account number (PAN) is a ten-character alphanumeric identifier, issued in the form of a laminated “PAN card”, by the Indian Income Tax Department, to any “person” who applies for it or to whom the department allots the number without an application. … A PAN is necessary for filing income tax returns.
FAQs FOR e-WAY BILL,TIN,PAN
Transporters carrying goods by road, air, rail, etc. also need to generate e Way Bill if the supplier has not generated an e Way bill due to any reason. Generate e way bill on basis of information shared by the suppliers/ consignors regarding the Invoice/challan. To know more refer to our article on ‘Compliance on e-Way Bills by Transporter’ If the transporter does not generate in the above circumstances when he is required to, he may face penalty of Rs 10,000 or tax sought to be evaded (wherever applicable) whichever is greater, further liable for confiscation of goods and seizure of vehicle.
One e-Way bill needs to be generated against the Invoice. Above situation is known as “Transshipment”. Transporter can also re-assign another transporter by updating transporter ID on the eway bill portal. Once transporter re-assigns another transporter, seller cannot make any changes to assigned transporter. So, the user has to generate different delivery challans against the invoice based on the different Transporter ID, because different e-way bills against a single invoice is not possible and will also cause the problem in populating the data in the GSTR-1.
Value of consignment of Goods is interpreted as follows:
1. Invoice Value* exceeds Rs. 50,000 OR
2. If a vehicle carries goods against multiple Invoices, then where the aggregate Invoice value* exceed Rs. 50,000
So, if either of above points is satisfied, the user should generate e-Way Bill.
*Invoice Value means transaction value as per Invoice inclusive of all the taxes excluding the Value of exempt goods that are being carried along the taxable goods and billed together.
Here, it depends whether the supplier himself is the transporter or not. If he is the transporter, then he is required to generate the e-way bill for all the invoices but if not, then the transporter will be required to generate the e-way bill against all the invoices in the Vehicle.
A Taxpayer Identification Number (TIN) is an identification number used by the Internal Revenue Service (IRS) in the administration of tax laws. It is issued either by the Social Security Administration (SSA) or by the IRS.
Identification Number may be found on a number of documents, including tax returns and forms filed with the IRS, and in the case of an SSN, on a social security card issued by the Social Security Administration.
A Permanent Account Number (PAN) is a ten-digit alphanumeric number, issued in the form of a laminated card, by the Income Tax Department, to any “person” who applies for it or to whom the department allots the number.
Your permanent account number (PAN) is a 10-digit alphanumeric number, which is used as your identity proof. It is used mainly for tax related purposes.