Sell an E-way bill of final consumers

The e-way account is a document that the person handling the transport/vehicle must deliver if the value of a product it has is more than Rs. 50,000. Under certain circumstances, the end user may also need to create an electronic account. In this article, we will look at cases where consumers/citizens need to create an e-mail account and steps to create the same.

1)  What conditions are necessary when a consumer is required to create an electronic account?

In cases where products higher than Rs. 50,000 has been transferred by the owner of the vehicle (provided that the consumer’s consumer is unlisted), he must submit a bill for the transfer of such goods. The consumer can enter the vehicle number in Part B of the Form GST EWB-01. If the person who transfers the product is an unlisted person or natural citizen, he may either request that the supplier has created an e-account or he can create himself by signing in to the citizen’s portal.

2) A step to creating an e-way bill by citizens

Step-1: Visit e-way bill portal

E way bill portal

 

Step-2: Go to “Registration” and select “E-way account for citizens”

E-way bill for Citizens

 

Step 3: Click “Create New EWB” to create an e-way account

 

Generate New EWB

Step 4: Fill out the basic information in the application for login and click “Continue to Bill Generation”

Bill Generation

  • The first step requires the consumer to fill out the basics such as:
    • State (Duties) – Must be in respect of Address as mentioned
    • Name – Enter the legal name (Mandatory)
    • PAN
    • Email and mobile phone number
    • Complete Consumer Address
  • We can also note that all information here (excluding email and PAN) is mandatory and must be filled with the consumer in order to create an e-mail.
  • The consumer needs to request an OTP that will be sent to a mobile phone and must be verified on the same screen.
  • After following the above information, the consumer can click ‘Continue calculating a generation’ after being marked with a statement.

Step 5: Fill out the details of the items that are transported along with vehicle information.

  • In the screen that appears, select the transaction type as internal or provided
    • If the transaction type is lending, then information from “From” will be automatically based on information that is entered, in the previous step.
    • If the transaction type is internal, then the above component (‘To’) will be automatically.

details of the items

  • Mandatory fields in the ‘To’ section are:
    • GSTIN of whom the goods are transferred to -This will be “URP” if the person is an unlisted taxpayer
    • PIN and state of the person to whom products are sent
  • Product information such as product name, HSN, taxable value (including CGST, SGST, IGST fraction), mode of transport, approximate distance and vehicle number must be filled in.

Item details’ section

Part B: component consists of the vehicle information to be registered.

1)  Approximately distance (to ensure e-mail account value)

2)  Method of transport

3)   Vehicle number

  • The above options are different for different types of transactions. The transaction type to create an e-mail account can be as follows:

1) Export and internal demand – contains the following categories, supply, export, employment, SKD / CKD, the recipient does not know, for personal use, exhibitions or purchases, graphs and others.

Step 6: After completing this information, click ‘Send’. E-way account with a unique e-way account number gets a picture.

3)  Upgrading, printing and invalidating an e-way bill

e-way bill update

 

After a bill has been received and the vehicle’s number needs to be updated/revised, help the following steps to update the same:

  • The consumer must enter the mobile phone number and
  • E-way account number of the one created in the previous step and established OTP.

This step will further lead to a screen that requires us to enter the new vehicle number.

The same steps mentioned above (ie mobile phone number and electronic account number) can be used to print the e-road account from the portal and to cancel the e-account.

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Certicom Consulting [ Kedia Arpana & Co ] is a group of Chartered Accountants in the business of Small Business Setup & Statutory Compliance including for Professionals for the past 15 years. We have been an established and popular company with an excellent track record for the best customer satisfaction.

Certicom Consulting

Certicom Consulting [ Kedia Arpana & Co ] is a group of Chartered Accountants in the business of Small Business Setup & Statutory Compliance including for Professionals for the past 15 years. We have been an established and popular company with an excellent track record for the best customer satisfaction.