A waybill is a document issued by a carrier giving details and instructions relating to the shipment of a consignment of cargo. Typically it will show the names of the consignor and consignee, the point of origin of the consignment, its destination, and route. Most freight forwarders and trucking companies use an in-house waybill called a house bill. These typically contain "conditions of contract of carriage" terms on the back of the form that cover limits to liability and other terms and conditions.
A waybill is similar to a courier's receipt, which contains the details of the consignor and the consignee and the point of origin and the destination.
Types of Users for E-Way Bill Registration
Under the e-way bill system, every transporter/taxpayer is required to generate an eway bill before starting the movement of goods. The person in charge of the transportation of goods is required to carry a supply bill, delivery challan, and a copy of the e-way bill. E way bill registration is compulsory to generate an eway bill, there are three kinds of taxpayers/ users involved:
- Registered Suppliers
- Registered/ Unregistered Transporters
- Unregistered Suppliers
Both registered businesses and unregistered transporters must complete the e way bill registration process on the portal to be able to generate e-way bills for transporting or shipment of goods.
Eway Bill Registration Tabs
On the Eway Bill registration portal, you can find the following options:
- E-Way bill registration: This tab is meant for the E-way bill registration for GST Taxpayers (suppliers and recipients).
- Enrolment for transporters: This tab allows unregistered transporters to enrol for E-Way Bill.
- Enrolment for citizens: This tab allows non tax-paying stakeholders to register.
How to Register for an E-Way Bill?
Registration of e-way bills can be done on the official website at ewaybillgst.gov.in. All traders and transporters need to register before April 1
- For the first-time GSTIN (GST Identification Number) can register by clicking on the ‘e-way bill Registration’ link under registration option, the taxpayer/transporter will be redirected to the ‘e-Way Bill Registration Form’.
- For someone who doesn’t have GSTIN can enrol on the system by providing their business details.
Steps for E Way Bill Registration for Taxpayers/Registered Transporters
Eway bills are mandatory even if a transporter is unregistered. A transporter must generate an e-way bill when the value of the consignment from a single supplier exceeds ₹ 50,000. The bill must also be generated if the value of the goods in a given vehicle exceeds ₹ 50,000. Every unregistered transporter will be issued a Transporter ID, this ID will be mentioned on every Eway Bill.
What is a Transporter ID?
A transporter, even if unregistered, has to generate an E-way bill if the value of the goods exceeds ₹ 50,000. Unregistered transporters do not have a GSTIN, thus, authorities have introduced the idea of Transporter ID. Every unregistered transporter has to provide the Transporter ID when generating an Eway bill.
When a transporter enrols on the Eway bill portal, the user receives a unique Transporter ID and username.
Below are the steps to be followed by GST Unregistered Transporters:
Step 1: To register, visit the official E-way bill system portal i.e (ewaybillgst.gov.in).
Step 2: On the home page under the registration tab, select the ‘Enrolment for transporters’ option.
Step 3: Enter the details in ‘Application’ at points 1-9 and click on ‘Save’.
Details of Application for Enrollment u/s 35(2)
1. Select Your State
2. Enter Name as per PAN*
a) Fill in the Trade name, if any
b) Enter your PAN number
3. Type of Enrolment
Select the relevant option:
- Warehouse
- Godown
- Cold storage
- Transport service
4. Constitution of Business*:
Select the relevant business form from the drop-down:
- Foreign company
- Partnership firm
- Proprietorship
- Private limited company
- Public limited company
- Unlimited company
- others( If HUF, AOP, BOI and so on)
5. Principal Place of Business
a) Fill in the complete address of the place of business including all the red marked mandatory fields.
b) Contact information such as e-mail address, Landline number or Fax number (if any)
c) Nature of premises mentioned whether it is Own /leased /rented/ consent/ shared/ any other case.
6. Aadhaar Verification
Tick mark the box to give your consent to the E-way Bill System/GSTN. Fill in the following required details with respect to the Authorised personnel of the Company/ Proprietor/ partner of the firm.
- The Aadhaar Card number, name of the personnel and mobile number mentioned in the Aadhaar.
- Once these details are entered, click on ‘Verify detail & Send OTP’ option.
- An OTP will be sent to the registered mobile number along with the Aadhaar.
- Enter it and click on ‘Verify OTP’ and your Aadhaar will get verified.
7. Upload Documents
Here you have to upload the valid documents from your system, one for address proof and one for ID proof in PDF and click on ‘Upload’. Once the documents are uploaded, the file name appears on the right-hand side of each field.
8. Login Details
Set up a new unique username/ user ID and password and click on ‘Check’ to see if the username you wish to set is already being used or not.
9. Verification
Tick mark against the declaration confirming the authenticity of the information you provided on the application form and click ‘Save’.
Step 4: Upon submitting the form, the portal will generate a 15 digit Transporter ID or TRANS ID. At this step, you can also access the user credentials, thus, concluding the process of E-way bill registration for unregistered transporters.
Created & Posted By Sapna Choudhary
Account Assistant at Taxaj