Learn the step-by-step process for e-Way Bill portal registration under GST. Covers rules for taxpayers, transporters, and latest updates.
An e-way bill is an essential document required for the movement of goods exceeding ₹50,000 in value under the Goods and Services Tax (GST regime). This document confirms that the transported goods adhere to GST regulations and are legitimate. It is generated digitally via the official e-way bill Portal and must accompany the consignment during transit. The primary users involved in e-Way Bill processes include registered suppliers, registered or unregistered transporters, and unregistered suppliers. Registration on the e-way bill portal is mandatory to create e-Way Bills. Key requirements for portal registration include the GSTIN for registered taxpayers/transporters (if applicable) and a mobile number registered with the GST system. This article outlines the step-by-step registration procedure on the e-way bill portal.
Latest Updates on e-Way Bills
December 17, 2024
The government has clarified that taxpayers can only generate e-way bills for documents dated within the last 180 days. Furthermore, the validity of an e-way bill can be extended for up to 360 days from its original generation date. Effective January 1, 2025, Multi-Factor Authentication (MFA/2FA) will be compulsory on NIC portals for generating e-invoices and e-way bills. This measure will initially apply to taxpayers with an annual aggregate turnover (AATO) exceeding ₹20 Crores, then be rolled out to all users in phases by April 1, 2025. MFA necessitates logging in with a username, password, and a One-Time Password (OTP) sent to a registered mobile number or app.
June 12, 2023
The NIC mandated that taxpayers with a turnover exceeding ₹100 Crore must use Two-factor Authentication for both the e-invoicing and e-way bill systems starting July 15, 2023.
Registration Process for Taxpayers and Registered Transporters
Here is a detailed guide for taxpayers and registered transporters to register on the e-Way Bill portal:
Step 1: Access the e-Way Bill Portal
Navigate to the official e-Way Bill portal. If a login pop-up appears upon arrival, simply close it. The homepage will then be visible.
Step 2: Initiate e-Way Bill Registration
On the homepage, locate the ‘Registration’ tab, then select ‘e-Way Bill Registration’ from the options provided.
Step 3: Input GSTIN and Captcha
Enter your Goods and Services Tax Identification Number (GSTIN) along with the displayed captcha code, then click ‘Go’.
Step 4: Generate and Verify OTP
After entering your GSTIN, relevant details will be automatically populated. If these details are outdated or incorrect, you can click ‘Update from GST Common Portal’ to retrieve the most recent information. After reviewing the auto-filled details, click ‘Send OTP’. Enter the One-Time Password received on your registered mobile number and confirm by clicking ‘Verify OTP’.
Step 5: Establish User ID and Password
Create a new User ID and define a password. The system will validate your entries and alert you to any errors. Once all information is correctly provided, your User ID and password will be successfully created.
Registration for GST Unregistered Transporters
When is e-Way Bill Registration Required for Unregistered Transporters?
A transporter who is not registered under GST must generate an e-Way Bill if the value of a single consignment of goods from one supplier surpasses ₹50,000, or if the total value of all goods in the vehicle being transported exceeds ₹50,000.
Understanding the Transporter ID
Even unregistered transporters must generate e-Way Bills if the value of goods exceeds the specified limit. For this purpose, the concept of a ‘Transporter ID’ was introduced. Each unregistered transporter receives a unique Transporter ID, which they must cite on every e-Way Bill instead of a GSTIN. The enrollment process on the EWB portal, which provides this unique Transporter ID and a username, is detailed in our article on Compliance with e-Way Bills by transporters.
Handling Goods Received from an Unregistered Supplier
When a registered receiver obtains goods from an unregistered supplier, the receiver is responsible for fulfilling all e-Way Bill generation procedures. In this scenario, the registered receiver acts as if they are the actual supplier and must generate the e-Way Bill themselves.
Guidelines for e-Way Bill Generation
Tips for Setting User ID and Password on the e-Way Bill Portal
When creating your User ID and password on the e-Way Bill portal, adhere to the following guidelines:
- User ID:
- Must be between 8 and 15 characters long.
- Can include alphabets (A-Z/a-z), numerals (0-9), and special characters (@, #, $, %, &, *, ^).
- Password:
- Must be at least 8 characters in length.
It is crucial to keep your username and password secure. These credentials will be used for future logins to the e-way bill portal.
