E-Way Bill has been enforced from 20 December in the state of Rajasthan. However the website for enrollment and transporter registration does not seem to be working, if you are trying to google e-way bill registration. Click HERE for the correct site URL.

All movement of goods to and from the state of Rajasthan, will have to include a copy of the e-Way Bill along with the other legacy instruments (Challan, Bilti, etc). The state government has made this mandatory all across the state from December 20. A notice was also issued two days back on the new procedure. Subsequent to the pilot in Rajasthan, the e-Way bill will be made mandatory across other states from January 2018. The e-Way bill is applicable to all 33 goods in the tax list, provided the value of the total consignment is above Rs. 50,000 and for both movement into or from Rajasthan.

What is the e-way bill

The e-way bill form can be generated either by the seller or transporter. Previously, under the VAT regime, only the buyer could generate the VAT-47 form, however, under the GST regime, even an unregistered seller or transporter needs to generate the e-way bill.

Part A of the e-way bill be filled in by the business, whereas Part B will need to be filled in by the transporter. The details in the bill will include the registration number, HSN code of the goods, invoice number, cost of goods, tax rate, etc. Transporter will need to provide the vehicle details. Transporters will also need to get registered and get a Transport ID. The business will need to fill in details online and submit the filled up Part A to the transporter by linking the document to the Transport ID of the transporter. There is no need to keep a document and just mentioning the e-way bill number on the Invoice/Bilti will be enough.

On Line Registration is Mandatory

GST Registered user will need to register with the GST number. The Transporter or the unregistered business will need to register with their PAN card or Adhaar Card number. This will be a one time requirement. The ID generated through this registration process can be used each time a e-way bill needs to be generated by the business, or verified and completed by the transporter. The e-way bill mechanism will be applicable all across the country from 16 January.