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The GST E-way bill, also known as an electronic way bill, is a document required under the GST regime before moving or shipping products valued more than Rs 50,000 within or across states.

It's generally a one-of-a-kind bill number assigned to a specific consignment involving the transportation of goods. Bills can be issued for the supply, sale, transfer, and exchange of goods.

GST E-Way bill registration/GST E-Way bill login

E-way bill has to be generated on e-way bill(gst e-way bill registration or gst e-way bill login) portal comes under the GST portal. You can generate a gst e-way bill online by gst e-way bill login portal. A person who is a registered GST person and the sender of the goods or transporter can generate the e-way bill. If the supplier has not generated the bill then the transporter can also generate the bill. An unregistered person can also generate the bill. ( GST E-Way bill login)

There is a common portal for generating e-way bills (gst e-way bill login). There are two ways to generate the bill. 

1. Through the GSTIN number, which unique number is given while registering for the GST. 

2. The second method for the non-registered taxpayer. For them, in the column of GSTIN, they have to write URP. UPR means non registered person. E-way bill generated before the movement of goods.

E-Way bill registration for transporter

There are some cases where the E-way is not required( e-way bill registration for transporter not required). The e-way bill registration for transporter is not required such as transport of goods made by non-motor vehicles. If goods are transported from the airport, customs to an inland container depot or container freight station for clearance by the customs and goods transported under the customs supervision or seal. Transit cargo transported to Nepal or Bhutan. Goods transported or received by the ministry of defence. When goods are transported by the central government, state government or local authority. Goods exempted from E-way bill respective of state/union rules. These are the cases when E-way bill registration for transporter  is not required or you can say that e-way bill registration for transporter is not compulsory.

GST E-way bill procedure for Registration

E-way bill has validity and the validity of bill is dependent upon the distance. Distance has to be mentioned while generating the e-way bill. If the distance is less than 100 km then the validity of the bill is for one day from the day the bill is generated and thereafter for every 100 km, the validity of the bill will be added for another one day and so on. The validity of the bill can also be extended, four hours before or within four hours after the expiration of the e-way bill.

If the e-way will is not issued or generated whenever required in person, the consequences have to face monetary losses and detention or seizure of the vehicle. Transporting goods from one state to another state without an invoice and e-way bill constitutes an offence. A person shall be liable for the penalty of Rs. 10000 and tax sought to be evaded. The vehicle also can be detained or seized if transporting without an e-way bill and only released when payment of tax and penalty.

It is not possible to amend or modify an E-way bill once it has been produced. An e-way bill that is created with incorrect information, on the other hand, can be cancelled. Only 24 hours after the bill is produced may it be cancelled. The e-way bill can no longer be utilised once it has been cancelled. It is not possible to cancel a bill that has been confirmed by an authorised official.

Before the GST way bill came under the VAT and every state prescribed its own gst e-way bill procedure for generating the way bill and made it difficult to comply. E-way bill is applicable across India. The gst e-way bill procedure gives uniformity. After the implementation of the e-way bill(gst e-way bill procedure), the number of interstate transport of goods has risen. Some of the exempt people from generating e-way bills for providing relief in case of monetary limit falling below threshold or on some specified goods.

Loopholes: 

Under this GST E-Way bill procedure, If e-way bills are not issued in compliance with the terms of Rule 138 of the CGST Rules, 2017, wherever they are needed, it will be regarded as a rule violation. A taxable person who carries any taxable goods without the cover of certain papers (the e-way bill is one of the specified documents) is subject to a penalty of Rs.10,000/- or the tax intended to be avoided (when applicable), whichever is larger, under Section 122 of the CGST Act, 2017.

According to Section 129 of the CGST Act, 2017, any person who transports or stores goods while they are in transit in violation of the provisions of this Act or the rules made there under is liable to detention or seizure of all such goods and conveyance used as a means of transport for carrying the said goods, as well as documents relating to such goods and conveyance.

Conclusion

The e-way bill requirements are intended to address the flaws in the previous way bill system, which was used under VAT in several states and was a major contributor to checkpoint congestion. Furthermore, various states have varied e-way bill laws, making compliance more complex. The GST's e-way bill provisions will establish a consistent e-way bill regulation that will apply across the country. The physical interface will give place to a digital one, allowing for quicker commodities movement. It will very certainly enhance vehicle turnaround times and assist the logistics sector by boosting average distances travelled, lowering travel time and expenses.