1. Background

Introduction of Goods and Services Tax (GST) across India with effect from 1st of July 2017 is a very significant step in the field of indirect tax reforms in India. For quick and easy movement of goods across India without any hindrance, all the check posts across the country are abolish. The GST system provides a provision of e-way bill, a document to be carry by the person in charge of conveyance, generate electronically from the common portal.

To implement the e-way bill system, ICT base solution is required. Hence, as approved by the Goods and Services Tax (GST) Council, a web based solution has been designed and developed by National Informatics Centre and it is being rolled out for the use of taxpayers and transporters.

2. Purpose and Intended Audience

This document aims to explain the operational procedure on how to use web based e-way bill system. Also, it explains the features and roles of the stake holders in using this system. This document is intended for register taxpayers under GST and unregistered transporters, who are the main stakeholders of e-way bill system under GST.

3. Scope

The scope of this document covers:

1. Explaining the features of the e-way bill system

2. Activities of the various stake holders

3. Registering and enrolling for the e-way bill system

4. Processes involved in generation of web based e-way bill

5. Enabling the various modes of the e-way bill generation