E-Way Bill Under GST in Punjab: Documents Required & Validity

Punjab stands at the peak of a significant commercial transformation. The Government of India has implemented a Goods and Services Tax (GST) to imply a common tax structure across the nation. An e-Way bill maintains the compliance of consigned goods with GST law and prevents tax evasion.

The introduction of e-way bills has resulted in a smooth flow of traffic, avoiding congestion. In Punjab, the e-Way bill came into action in 2018 to create a convenient billing system for inter and intra-state goods transportation.

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Willing to discover the process of e-Way bill login in Punjab? Then, scroll down to learn more.

Registered taxpayers can generate e-Way bills using an online or offline tool. One can choose either of the following ones to create an e-Way bill effortlessly.

1. Online Method to Generate e-way Bill

Step 1: Visit the e-Way bill portal. Click on “Login” to sign in using your credentials.

Step 2: Navigate to the left side of the dashboard and select “Generate New” from the dropdown of ‘e-Waybill’. Fill in the following fields with relevant details. 

• Transaction Type: Put in ‘outward” if you are a supplier and ‘inward’ if you are a recipient.
• Sub Type: Fill in this option with details following the transaction type.
• Document Type: Choose the applicable one among Invoice/challan/bill/credit note/ Bill of entry or others (if unlisted).
• Document No: Input the document or receipt number.
• Document Date: Select the date of the documentation. 
• From/to: Add relevant information about the supplier and recipient (mention 'URP' if one of them is unregistered).
• Item Details: Fill in consignment details. 
• Transporter Details: Mention every information related to transportation, such as transporter name/ID/Doc no., and vehicle number. 

Step 3: Click on “Submit”. 

The system will automatically validate your data and flag errors, if any. Otherwise, the screen will display a 12-digited e-Way bill in Form EWB-01.

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2. Offline Method to Generate e-way Bill

Step 1: Log in to the e-Way bill portal. Select "Registration" and then proceed to "For SMS".

Step 2: The screen will partially display your registered mobile number. Click on "send OTP" to verify it.

Step 3: Post-verification, you will be eligible to generate an e-Way bill using an SMS. 

Step 4: Send a message in the following format to 7738299899.

‘EWBG / TranType / RecGSTIN/ DelPinCode / InvNo / InvDate / TotalValue / HSNCode / ApprDist / Vehicle’

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Planning to sign in the e-Way bill system in Punjab? Then, keep the following documents within reach to complete this process with zero hassles: 

• Invoice/ supply bill/challan of the consignment of goods 
• If transporting by road, then the transporter ID or vehicle number 
• If transporting by rail/air/ship, then transporter ID, number of transport documents, and date

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A consignor or a consignee can cancel an e-Way bill even after its generation. Following are some of the reasons that require cancellation. 

• Incorrect data input 
• Transportation did not take place 
• Alterations in goods being moved 
• Other definite reasons

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In the occurrence of the above-listed reasons, the consignor can cancel an e-Way bill within 24 hours of its generation. However, if the time frame of 24 hours lapses, then the consignor will be unable to access this bill. In such instances, he/she can request the recipient to cancel the e-Way within 72 hours of its generation.  

For both cases, the following are the steps to do so: 

Step 1: Sign in to the e-Way bill portal and click on "e-way bill". Select "cancel" from the dropdown.

Step 2: Input a 12-digit e-Way bill number and proceed with “go”. Once the concerned e-Way bill appears on the screen, provide a valid reason for cancellation. 

Please note: post-cancellation, it is illegal to use such e-way bills.

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Taxpayers of Punjab are required to reject e-Way bills if consignments fail to reach their destination due to mid-way cancellation. Following are the steps to do so: 

Step 1: Sign in to the e-Way bill portal, navigate to "reject", and click on it. Enter the generation date and press "submit". 

Step 2: This will display all e-Way bills dated on that particular day. Tick the box beside the concerned bill and enter the reason for rejection. 

You will be notified with a confirmation message once the portal rejects your bill.

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The Department of Excise And Taxation, Government of Punjab, has made the e-Way bill system in Punjab mandatory for intra-state transportation. Traders must generate e-Way bills to transport any type of consigned goods within the state exceeding the value of ₹100,000. 

However, fabric transportation does not adhere to the cited point. For this, taxpayers have to create an e-Way bill to transit fabric within Punjab for more than 50km. The consignment's value becomes immaterial in such cases.

Conversely, an e-Way bill in Punjab is essential for inter-state transition. As per the provisions of the CGST Act, traders must generate e-Way bills for all the inter-state consignments of all taxable goods exceeding the value of ₹50,000. 

Implementation of the e-Way bill has surged business activities in Punjab. Not only has it strengthened countrywide logistics, but it has also contributed to the economic pillar of India.

The following cases are exempted from producing an e-way bill:

• If the conveyance is non-motorised (hand and horse carts)
• If the transportation takes place from customs stations, ports, airports, and air cargo complexes to Inland Container Depots (ICD) and Container Freight Stations (CFS) or vice versa
• Transportations occur under customs bonds, supervision, or seal. 
• If commodities are being transported to a notified area
• If goods are being transported to a weighbridge up to 20 km and return to the business pivot, that is covered under a DC or Delivery Challan 
• Governmental transitions where the railway has been entrusted for carriage
• Consignments are transported from or to the Ministry of Defence of India.

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Consequences for not generating e-Way bills can be severe. It can result in both financial and non-financial losses for taxpayers. Commodities being moved by breaching the GST law are accountable for: 

• Financial Penalty:  

Under the CGST Act, Section 129(1), the officer-in-charge can inflict a penalty on the conveyance's owner or the taxpayers with a fine of ₹10,000 or the evaded taxable amount (whichever is greater) if the prescribed documents do not cover the consignment of goods. 

Moreover, ₹100 has been levied per kilometre on goods for which an e-Way bill has not been generated. 

• Seizure and Detention:  

Failure to comply with GST regulations can lead to detention and seizure of the conveyance along with the goods. In such instances, the concerned taxpayer must pay 100% of the payable tax or penalty to release the same. 

Taxpayers must pay 2% of the conveyance value or ₹25,000 (whichever is lower) for exempted goods.

Taxpayers must have a clear understanding of the e-Way login in Punjab. Currently, dealers in Punjab face certain challenges while generating e-Way bills. Here are a few common challenges:  

• Clubbing Multiple Invoices or Delivery Challans 

When generating an e-Way bill for a bulk of consigned goods, dealers tend to club multiple delivery challans and invoices into one e-Way bill. Not only does this leads to needless errors, but it also confuses dealers. Taxpayers must keep in mind that each invoice requires a unique e-Way bill. 

• Incorrect Data Input 

Dealers furnish vehicle numbers in an incorrect order or sometimes skip the data, making the consignment troublesome to track. Taxpayers should pay utmost attention while generating e-Way bills to avoid errors.

• Extension of E-Way Bill  

Traders can extend the validity of an e-Way bill 4 hours before or after the original validity period. However, an extension of e-Way bills creates multiple EWB numbers under a single invoice. It can cause duplication.

• Technical Glitches 

Since almost all states are being included under the purview of the e-Way bill system, experts have defined that there is less system downtime. Therefore, dealers face frequent technical glitches causing inconvenience. 

• Failure in Tech Adoption 

The entire e-Way bill generation system is digital. Unfamiliarity with virtual processes and poor internet networks are major challenges traders encounter.  

Hopefully, this article has met all your queries regarding the e-Way bill login in Punjab. The Government of Punjab has published an e-Way bill system for inter and intra-state transportation to result in less waiting time at check posts and the utmost use of vehicles and resources.