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

An electronic way bill or e-Way bill is a permit required to transit goods across the nation. It acts as evidence to reflect the compliance of goods being transported with GST norms. Though the interstate e-Way bill came into force nationwide on 1st April 2018, the Government of Rajasthan introduced the intra-state e-way bill on 20th May 2018. 

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The E-Way bill has come into action to abolish inter-state check posts and accelerate a seamless movement of traffic. The bill comprises manifold benefits. Not only does it boost delivery services, but it also reduces turnaround times. 

Want to have a clear knowledge about e-Way Bill in Rajasthan? Then, keep on reading this article.

Being a commercial pivot, there is a vast e-Way bill requirement in Rajasthan. Here is a step-by-step guide to help out all Rajasthani dealers with the e-Way bill generation process: 

To create e-Way bills hassle-freely, registered taxpayers can select either one of the following processes:

1. Via e-Way bill portal

Step 1: Sign in to the e-Way bill portal using your login credentials and captcha.

Step 2: Click on “Generate New” from the dropdown of ‘e-Way bill’.

Step 3: Input all relevant details as mentioned below:

• Type of transaction: Select ‘inward’ if you are receiving items and ‘outward’ if you are supplying items.
• Subtype: As per the transaction type, fill in the subtype. 
• Type of document: Select the suitable one from invoice/challan/ Bill/ Bill of entry/ credit note or others (if not listed).
• Document no: Enter the number mentioned on the invoice.
• Document date: The documentation date will go in here. 
• Recipient/Supplier details: This field is for the information of the consignor and the consignee.
• Product details: Provide all the item details.
• Transporter details: This field requires all the information of the transporter, including name/Doc. Number/ID and vehicle number. 

Step 4: Once filled, proceed with “submit”. The system will start auto-validating the data and will immediately reflect errors if found. Post-verification, the screen will display your generated e-Way bill along with a unique 12-digit number.

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2. Via SMS

Step 1: Log in to the e-Way bill portal and select ‘for SMS’ from the dropdown of ‘registration’.

Step 2: The screen will partially display the GSTIN-registered phone number. Click on “send OTP”.

Step 3: Enter the generated OTP and proceed with “Verify OTP”. Post verification, the user will be eligible to create e-Way bills through SMS.

Step 4: Write an SMS in the given format: EWBG / TranType / RecGSTIN/ DelPinCode / InvNo / InvDate / TotalValue / HSNCode / ApprDist / Vehicle and send the same to 77382 99899.

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Following are some of the prerequisites for the fast and hassle-free generation of e-Way bills in Rajasthan: 

• Bill/receipt/challan of the consigned goods. 
• Transporter ID and the vehicle number in case of road transportation. 
• Transporter ID,  number, and date of transport document in case of rail/air/ship transportation.

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Consignors or consignees generate e-Way bills for several reasons. The following are some of them: 

• Incorrectly furnished data.
• Unmoved consignment of goods.
• Change or modification in the consignment.

Suppliers or consignors can cancel an e-Way bill within 24 hours from its generation time. Post 24 hours the portal would not permit consignors to cancel bills. In such cases, recipients can cancel the same within 72 hours from its generation time using the common portal.

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Dealers of Rajasthan can reject an e-Way bill by following the steps below: 

Step 1: Go to the dashboard of the e-Way bill portal and click on “reject”. 

Step 2: Add the generation date and proceed with “submit”. 

Step 3: Tick mark the concerned bill from the list and input a valid reason for rejection. 

Once done, you will receive a confirmation message.

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Below are steps to follow to cancel an e-Way bill: 

Step 1: Launch the official portal of e-way bill system and select ‘cancel’ from the dropdown of ‘e-Way bill’. 

Step 2: Enter the unique 12 digits and proceed with “go”. 

Step 3: Add a suitable reason for cancellation.

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The Government of Rajasthan has made e-Way bills compulsory for all intra-state transportation of taxable goods exceeding the value of ₹100,000. 

However, it has been amended lately that if a consignment commences and terminates within the same city, then dealers are required to generate e-Way bills for consignments surpassing ₹200,000. The recent amendment excludes certain types of products, which are chewing tobacco, cigarettes, khaini, bidi, etc., wood and its articles, pan masala, steel, and iron.

Dealers of Rajasthan also need an e-Way bill for inter-state goods movements. In this case, the value stands for ₹50,000. Taxpayers are required to generate an e-Way for inter-state movements of all taxable goods exceeding the mentioned value. 

Due to the implication of an e-Way bill system, Rajasthan witnesses a smooth flow of trading, on-time delivery of goods, and less wait time at checkposts. The process has become much simpler since vendors are required to carry only one document instead of multiple.

E-Way bills are an exemption for the following transactions: 

• Consignments are transported to or from the Ministry of Defence.
• Transporting vehicles are non-motorised.  
• Goods are being moved from ports, airports, land customs stations, and air cargo complexes to an ICD or inland container depot and CFS or container freight station for customs clearance. 
• Movement of goods signed under customs’ bond or supervision. 
• Consigned goods are transited to a weighbridge not more than 20 km and moved back to a place that falls under a delivery challan (DC). 
• The railway is transporting govt-authorised consignments. 
• Movements occur within a notified area.

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Failure to comply with the e-Way bill system will incur the following penalties and confiscations:  

• Penalties 

Transporting consigned goods without a receipt and an e-Way bill can attract a penalty of ₹10,000 or evaded payable tax (whichever values higher).

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• Confiscations 

As per Section 130 of the CGST Act, the movement of goods without an e-Way bill can lead to the seizure of goods and vehicles. In such instances, dealers have to perform any of the following norms to release the confiscated components: 

• Taxpayers must pay 100% of the penalty charged. 
• Elseways, the officer-in-charge has the right to raise the penalty up to 50% of the goods’ value.

Since you have clearly understood all details of e-Way bill login in Rajasthan, let's go through some of the common issues faced by dealers of Rajasthan regarding e-Way bill login. 

• Extension of e-Way bills: 

Extending an e-Way bill creates multiple bills under a single receipt which not only increases the chances of duplication but also confuses the vendor.

• Compliance issue: 

Businesses with multiple movements, at times, fail to adhere to the GST norms. These kinds of businesses require software updates that will generate e-Way bills from time to time, along with reconciling the turnover.

• Unfamiliarity with virtual processes: 

Since the e-Way bill generation procedure is end-to-end virtual, inexperienced people find it difficult to process. It becomes quite a challenge for them. 

• Technical glitch: 

Rajasthan still acquires regions where the internet network is considerably poor. Dealers from those regions encounter innumerable technical glitches while creating e-Way bills, which leads to unnecessary mistakes. 

Hopefully, this article has marked all your queries regarding the e-Way bill. As stated, based on the value of the consignment, dealers must generate e-Way bills for flawless nationwide transportation.