An E-Way Bill (Electronic Way Bill) is a mandatory document under the Goods and Services Tax (GST) regime. It is required for the movement of goods from one place to another — either within Maharashtra (intra-state) or across state lines (inter-state) — when the value exceeds ₹50,000.

It contains details such as:

• The sender and receiver

• Description and value of goods

• Transporter information

• Mode of transport

Purpose: It ensures tax compliance and helps authorities monitor goods movement, reducing tax evasion.

🏙️ Why E-Way Bill is Important in Mumbai

Mumbai is India’s commercial and logistics hub. Goods flow in and out of the city through roads, rail, air, and ports daily. With such a high volume of trade:

• GST compliance is strictly monitored

• Road checks and inspections are common

• Penalties for non-compliance are significant (₹10,000 or tax amount, whichever is higher)

So if you’re sending or receiving goods in Mumbai, ensuring a valid E-Way Bill accompanies your shipment is crucial.

📑 Who Should Generate the E-Way Bill?

Depending on the transaction, an E-Way Bill may be generated by:

• Registered suppliers

• Recipients (if supplier is unregistered)

• Transporters (if neither supplier nor recipient generates the bill)

📦 Documents Required to Generate an E-Way Bill

Before applying, keep these documents and details ready:

1. Invoice / Bill of Supply / Delivery Challan

2. GSTIN of supplier and recipient

3. Details of goods: HSN code, quantity, and value

4. Transporter ID or Vehicle Number

5. Mode of Transport: Road, rail, air, or ship

6. Place of dispatch and delivery

🖥️ How to Apply for an E-Way Bill in Mumbai – Step-by-Step

Here’s a detailed process to help you get your E-Way Bill quickly:

✅ Step 1: Register on the E-Way Bill Portal

If you're a GST-registered business and haven't registered for the E-Way Bill system, start here:

🔗 Go to: ewaybillgst.gov.in

• Click on “Registration” > “e-Way Bill Registration”

• Enter your GSTIN and click ‘Go’

• Verify with an OTP sent to your registered mobile

• Set a username and password

Your account is now ready to generate E-Way Bills.

✅ Step 2: Log in to the Portal

Once registered, return to the homepage:

• Click ‘Login’

• Enter your username and password

You’ll be taken to the dashboard with multiple options like Generate, Update Vehicle, Cancel, Print, etc.

✅ Step 3: Generate a New E-Way Bill

From the dashboard:

• Go to E-Waybill > Generate New

Now fill in the following sections:

A. Transaction Details

• Transaction Type: Outward (if you are sending) / Inward (if you are receiving)

• Sub-type: Choose appropriate option – Supply, Export, Job Work, etc.

• Document Type: Invoice / Bill / Challan

• Document Number and Date

B. Party Details

• From/To: Your details and the other party’s GSTIN and address

C. Item Details

• Product name

• HSN code

• Quantity and Unit

• Taxable Value

• GST rates (CGST/SGST/IGST)

D. Transport Details

• Mode of transport: Road / Rail / Air / Ship

• Transporter ID or vehicle number

• Distance in KM (based on delivery location)

📌 Note: Accurate distance is important to calculate the validity of the E-Way Bill.

✅ Step 4: Submit and Download E-Way Bill

• Click Submit

• You’ll receive a 12-digit E-Way Bill Number (EBN)

• Download or print the E-Way Bill copy to accompany the goods in transit

You’re done!

🛻 E-Way Bill Validity Based on Distance

Example: For 450 km, validity = 5 days

🏙️ Special Intra-State Rules for Mumbai & Maharashtra

In Maharashtra, the E-Way Bill is not required for movement of goods within 10 km, provided the transporter and consignor/consignee are registered and both are located in the same city.

Exemptions (State-specific):

• Some perishable items (milk, vegetables, etc.)

• Petroleum products

• Alcohol for human consumption

Always verify with the latest Maharashtra GST Notifications or consult a tax advisor.

💡 Additional Features of the E-Way Bill Portal

• 📱 NIC E-Way Bill App: Mobile access for quick generation

• 🧾 Bulk EWB generation: For companies dealing in large shipments

• 🔄 Vehicle update: Change transporter info mid-way if needed

• ❌ Cancellation option: Cancel within 24 hours if shipment is aborted

⚠️ Consequences of Not Having an E-Way Bill

• Penalty: ₹10,000 or tax sought to be evaded (whichever is higher)

• Detention or seizure of goods

• Delay in delivery

• Loss of reputation and trust with logistics partners or clients

📞 Where to Get Help in Mumbai

If you face technical issues or have GST-related queries, try the following:

1. GST Helpdesk: 📞 1800-103-4786

2. Email: helpdesk@gst.gov.in

3. Mumbai GST Seva Kendras: Located across various zones in Mumbai for walk-in support

🚀 Final Words

The E-Way Bill is a vital part of doing business in Mumbai — and with the right guidance, generating one is quick, simple, and cost-effective.

By following the steps above, you’ll ensure:
✅ Smooth transportation
✅ GST compliance

Created & Posted by Navneet Kumar

CA Article at TAXAJ

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