With respect to e-Way Bills, three kinds of taxpayers/ users are involved:
- Registered Suppliers
- Registered/ Unregistered Transporters
- Unregistered Suppliers
Registration on the e-way bill portal is compulsory to generate the e-Way Bills.
In this article, we cover step-by-step process of how to register on the e-Way Bill system for the following users:
- For taxpayers/registered transporters
- For GST unregistered transporters
- Action when goods received from an Unregistered Supplier
Prerequisites for the registration :
- GSTIN of the registered taxpayer/ transporter, if registered
- Registered Mobile number with the GST system
1. For Taxpayers/Registered Transporters
Here is the step-by-step process for registration on the e-Way Bill portal by taxpayers/registered transporters:
Step-1: Visit the e-Way Bill portal
Step-2: Click on 'e-Way Bill Registration' available on the right-hand side of the webpage
Step-3: Enter the GSTIN and the captcha code -> Click on 'Go'
Step-4: Generate an OTP and verify the same..
-- After checking the auto-filled details, Click on ‘Send OTP’ button.
-- Download GST Offline
-- Enter the OTP received on the registered mobile number and verify the same by clicking on the ‘verify OTP’ button.
Step-5: Create a new User ID and Password
-- Enter the new User ID and set a password of your choice.
-- The system validates and pops up a message if there is an error in the details entered by you.
-- Once all the details are correctly filled, User ID and password will be created. (Check for tips)
2. For GST unregistered transporters
When is e-Way Bill registration required for unregistered transporters?
A Transporter is required to generate e- Way Bill if:
a) Value of consignment value of goods of a single supplier exceeds Rs 50,000/-
b) Value of all the goods in a vehicle through which goods are transported exceeds Rs 50,000/-
What is transporter ID?
Even if a transporter is unregistered, but the above limit of the value of goods is exceeding, the transporter has to generate e-Way Bills. Since he will not have a GSTIN, the concept of Transporter ID had been introduced.
Every unregistered transporter will be issued a Transporter ID, they will have to mention this ID on every e-Way Bill in place of GSTIN.
By doing registration on e-Way Bill portal, the following are the outcome:
- The transporter gets a unique Transporter ID
- A unique Username to operate on the e-Way Bill portal
Here is the step-by-step process for registration on the e-Way Bill portal by GST unregistered transporters:
Step-1: Visit the e-Way Bill portal.
Step-2: Click on 'Enrolment for transporters' available on the right-hand side of the page
Step-3: Enter the details in the Application at points 1-9 and Click 'Save'
Let’s go through the entire ‘Application u/s 35(2)’ in GST ENR-01 for each of the 9 points:
Note that the fields marked (*) in red are mandatory
- Select Your State*
- Enter Name as per PAN*
- Enter Trade name if any
- Enter your PAN*
(Note that once you enter PAN and click on Validate, system validates for any error of mismatch, rectify the same and proceed)
- Type of enrolment*:
Note: The System does not allow you to proceed here without entering the details at point 1 and 2.
Select the relevant type- warehouse/godown/cold storage/transport service
- Constitution of business*:
Select the relevant business form from the drop down-
Foreign company/Partnership firm/ proprietorship/ Private limited company/ public limited company/Unlimited company/ others( If HUF, AOP, BOI and so on)
Principal place of business
- Type in the Complete Address entering all the red marked mandatory fields.*
- Contact information: Type the e-mail address, Landline number and Fax number (if any)
Note: The e-mail address mentioned here shall be used for authentication.
- Nature of premises mentioned at a)- Select whether the address at a) is Building that is Own /leased /rented/ consent/ shared/ any other case.
- Aadhar details and verification for authentication of the application* :
Tick mark on the left-hand side box to give your consent to the e-Way Bill System/GSTN to fetch Aadhar details of the Authorised personnel of the organisation from UIDAI for authentication here.
In the fields that follow, Mention the following with respect to the authorised personnel of the Company/ the Proprietor/ the partner of the firm:
The Aadhar Number, Name of the personnel and mobile number as per Aadhar.
Once entered, Click on ‘Verify detail & Send OTP’ button.
An OTP is sent to the Mobile number registered with Aadhar of the above-mentioned personnel.
Enter it and click on 'Verify OTP'
A message that Your Aadhar was successfully verified appears.
- Upload: Click on ‘Browse’ and select valid documents from your system (one for address proof and one for ID proof) in PDF and click on ‘Upload’.
System pops an error message if not uploaded correctly, then make the change to the file accordingly and upload once more.
If correctly uploaded, then the file name appears on the right-hand side of each field.
- Create Login details* :
Set a new unique username/ user ID and password.
Check if the username you wish to set is already being used or not by clicking on ‘Check’.
- Verification* : Tick mark against the declaration confirming correctness of the Information you give and Click 'Save'
Outcome: System generates a 15-digit Transporter ID and displays the same. Provide this number to your clients to enter in the e-way bills so as to enable the transporter to enter the vehicle number for movements of goods.
3. Action when goods received from an Unregistered Supplier
When goods are received from an unregistered supplier by a registered receiver, the receiver of goods has to comply to all the procedures of generating an e-Way Bill as if he is the actual supplier of those goods.
Hence, the receiver will have to generate an e-Way Bill.
Tips to set User ID/username and password:
- User ID must have the following:
-8 characters but not exceeding 15 characters -alphabets (A-Z/az), numerals (0-9) and special characters (@, #, $, %, &, *, ^)
- The password should be at least 8 characters
- Keep your Username and Password securely.
Henceforth, Use these credentials to logging into the e-way bill portal.