How To Generate E-Way Bill For Import And Export Shipment?

The introduction of the Goods and Services Tax (GST) in India brought about significant changes in the way goods are transported across the country. One of the most crucial components of this system is the E-Way Bill, a document required for the movement of goods exceeding a certain value. When it comes to import and export shipments, generating an E-Way Bill is equally essential. 

This article provides a comprehensive guide on how to generate an E-Way Bill for import and export shipments, ensuring compliance with GST regulations and facilitating smooth transportation.

What Is an E-Way Bill?

An E-Way Bill is an electronic document required for the movement of goods worth more than INR 50,000, either interstate or intrastate. It is generated through the GST E-Way Bill Portal and serves as proof of the movement of goods in compliance with GST rules.

The objective of the e-way bill is to ensure smooth transportation of goods across state borders, prevent tax evasion by tracking the movement of goods and simplify the process of goods transportation documentation.

Is E-Way Bill Required For Inter State Supply Less Than 50,000?

As per Rule 138(7) , where he consignor or consignee has not generated the e-way bill and the aggregate of consignment value of goods carried in the conveyance is more than fifty thousand rupees, the transporter, in case of transportation of goods by road, is required to generate EWB for all the consignment being carried in said conveyance.  However, this provision is not being implemented presently, as notified by Notification No. 15/2018 –Central Tax, Dated 23/03/2018.   

Therefore there is no requirement to generate e way bill in respect of consignment having value less than 50,000/- even if the aggregate value of all consignment being carried on the same conveyance exceeds Rs. 50,000/- , till the date of implementation for this provision  is notified by the Government.

E-way Bill Minimum Distance Limit

The validity of e-way bill depends on the distance to be travelled by the goods. For a distance of less than 100 Km the e-way bill will be valid for a day from the relevant date. For every 100 Km thereafter, the validity will be additional one day from the relevant date. The “relevant date” shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as twenty-four hours. In general, the validity of the e-way bill cannot be extended. However, Commissioner may extend the validity period only by way of issue of notification for certain categories of goods which shall be specified later.

Further, if under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB-01.

Importance of E-Way Bill in Import and Export Shipments

For import and export shipments, the E-Way Bill is vital for several reasons:

1. Regulatory Compliance: Ensures adherence to GST rules.
2. Customs Clearance: Facilitates seamless clearance of goods at customs.
3. Logistics Efficiency: Streamlines the transportation process.
4. Transparency: Provides real-time tracking of goods.

Step-by-Step Guide to Generate E-Way Bill for Import Shipments

Step 1: Log In to the E-Way Bill Portal

• Visit https://ewaybillgst.gov.in.
• Enter your GST credentials.

Step 2: Select ‘Generate New’

• Choose the ‘Generate New’ option from the dashboard.

Step 3: Fill in the Required Details

• Transaction Type: Select ‘Inward’ for import shipments.
• Sub-Type: Choose ‘Import’.
• Supplier GSTIN: For imports, enter ‘URP’ (Unregistered Person) if the supplier is overseas.
• Invoice/Document Details: Provide the invoice number, date, and value.
• Goods Description: Include the HSN code, description, quantity, and value.
• Transporter Details: Enter the transporter ID, vehicle number, or document number (for air or sea transport).

Step 4: Submit and Generate

• Click ‘Submit’ to generate the E-Way Bill.
• Download and print the E-Way Bill for transit.

Step-by-Step Guide to Generate E-Way Bill for Export Shipments

Step 1: Access the E-Way Bill Portal

• Log in with your GSTIN and password.

Step 2: Choose ‘Generate New’

• Select the ‘Generate New’ button.

Step 3: Enter the Necessary Information

• Transaction Type: Select ‘Outward’.
• Sub-Type: Choose ‘Export’.
• Recipient GSTIN: Enter ‘URP’ if the recipient is a foreign entity.
• Invoice/Document Details: Provide the invoice details.
• Goods Description: Specify the HSN code, description, and quantity.
• Transporter Information: Include the transporter ID and transport document number.

Step 4: Generate the E-Way Bill

• Click ‘Submit’ and generate the bill.
• Print the document for customs and transit purposes.

Common Challenges and Solutions in Generating E-Way Bills for Import/Export

1. Incorrect GSTIN Entries: Double-check the entries to avoid errors.
2. Vehicle Number Issues: For air or sea shipments, provide the transport document number.
3. System Downtime: Generate the bill during non-peak hours if possible.

Tips for Ensuring Compliance

• Always update your GST profile.
• Provide accurate details for customs documentation.
• Monitor E-Way Bill validity to avoid penalties.

Read More: Name Of Consignee Or Service Receiver On Invoice Basic Requirement For Availing Cenvat Credit: CESTAT