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

In Maharashtra, an e-Way bill is an essential document when transporting goods within and outside the state. The Government of Maharashtra made the e-Way bill mandatory in the state with its implementation on 25 May 2018 to verify whether people are abiding by the rules mentioned under GST.

Read along to broaden your understanding of e-way bill login in Maharashtra.

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What Is an E-Way Bill?

An e-way bill has become a mandate whenever someone moves goods from one place to another. It ensures the smooth and transparent running of businesses and acts as a barrier towards tax evasion. Moreover, for transporting goods to different states, there is no need for different transit passes. Instead, it can be done with a single bill.

What Are the Different Ways to Generate E-Way Bills in Maharashtra?

There are different modes of generating e-Way bills in Maharashtra. You just need to follow some easy steps to generate your bill. You can opt for either of the following modes to do so:

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1. Via Online Mode

Step 1: Log in to the official portal of the e-way bill system with the required credentials.

Step 2: You will find a ‘Generate New’ option under the ‘e-Waybill’ section on the left-hand side. Click on it.

Step 3: Fill in all the required fields such as transaction type, document type, document number, document date and so on.

Step 4: Once done, click on the ‘submit’ option.

Note that in case of entering any wrong details, the system will display all such errors before validation. After successful submission, you will receive a 12-digit unique number. Take a printout of that form for using it.

2. Via SMS Mode

Step 1: Visit the e-way bill's official website. Go to 'Registration', and then select the 'SMS' option.

Step 2: Put your valid contact number where you will get an OTP. Enter it for your contact verification.

Step 3: Select an appropriate user ID from a list of user IDs in the drop-down list and click on 'submit'.

Documents Required for Generating E-way Bills in Maharashtra

While making e-Way bill registration in Maharashtra, you should know the essential documents required to generate the bill. Have a look at the following documents you need to have in advance:

  • Invoice or challan or bill of supply of the transported goods
  • Vehicle number or transporter’s ID for transporting by road
  • Transporter ID, document number and date of transport for sending goods by rail, ship, or air

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What is the Validity of E-Way Bill in Maharashtra?

The validity period of e-Way bills in Maharashtra relies on two factors: the total distance the goods cover and the vehicles by which such goods are transported. The following table represents the vehicle type, distance and validity

Vehicle Type Distance Validity

Over-dimensional cargo

Up to 20 km 1 day
For every extra 20 km or a part thereof 1 additional day

Others

Up to 200 km 1 day
For every extra 200 km or a part thereof 1 additional day

Note that an e-Way bill’s validity period ends at midnight of the expected date. If you wish to extend its validity period, do that either before 8 hours of expiry or after 8 hours of expiry with a valid reason.

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How to Reject E-Way Bill in Maharashtra?

Taxpayers can reject an e-Way bill within 72 hours of its generation. The two prerequisites are a must-have in this regard: the date when the e-Way bill has been generated and the e-Way bill number.  Below are the steps for rejecting the e-Way bill:

Step 1: Go to the e-Way bill portal, and log in using your credentials.

Step 2: You will find a ‘Reject’ opinion under the ‘e-Waybill section. Click on it.

Step 3: Choose the date of e-Way bill generation and submit it. Mark the bill that you have opted for rejection.

You will receive a message after a successful rejection of your e-Way bill.

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How to Cancel E-Way Bill?

Sometimes goods are not transported to a desired location and even if they get transported, the details mentioned in the e-Way bill are often not followed. In such cases, taxpayers possess the right to cancel such an e-Way bill. However, a generator can only cancel it within 24 hours of its generation. Here are some steps to cancel the e-Way bill:

Step 1: Go to the e-Way bill system’s official website. Login with your details.

Step 2: Select the ‘Cancel’ option from the ‘e-Waybill’ tab.

Step 3: Enter the e-Way bill number that you want to cancel. Click on ‘go.’

Step 4: Mention the proper reason for cancellation. You will receive a confirmation notification after a successful cancellation.

After the passage of 24 hours, there is no formal procedure for cancellation. If the cancellation procedure does not work, then the generator can reject the e-Way bill within 72 hours by requesting the goods' recipient.

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E-Way Bill for Sending Goods Within Maharashtra

The date of implementation of the e-Way bill for intra-state movement of goods varies with states. The application of the intra-state e-Way bill in Maharashtra started on 1st May 2018. For moving goods within Maharashtra whose value exceeds ₹1 lakh, an e-Way bill is mandatory. Goods like fabric, garments, hank, and yarn are exempted from generating an e-Way bill irrespective of value.

E-Way Bill for Sending Goods Outside Maharashtra

One has to mandatorily generate an e-way bill in Maharashtra if the cost of transportation of goods outside the state exceeds ₹50,000. In this regard, everyone, whether or not registered under GST, has to generate an e-Way bill for supplying goods in a vehicle. Also, one can show an e-Way bill if the valuation of goods’ movement is below ₹50,000.

What Are the Common Issues Faced by Dealers of Maharashtra for E-Way Bill?

Dealers often face issues while doing e-Way bill login in Maharashtra or even face other compliance-related issues. Here are some commonly occurring issues that dealers come across:

  • Incorrect Distance: Typographic error may lead to an entry of incorrect distance. Such mistakes can result in faster expiry of your e-Way bill.
  • Incorrect Vehicle Number: Dealers often enter their vehicle numbers in an incorrect format by mistake, which makes an e-Way bill invalid. It is not possible to change the incorrect inputs if it is already done while making e-Way bill registration in Maharashtra. Hence, one must be careful when filling out the form. 
  • Multiple Invoices for One E-Way Bill: According to the e-Way bill system in Maharashtra, taxpayers cannot generate one e-way bill for multiple invoices. There should be a separate e-Way bill for every invoice to make the bill valid for transporting goods.

FAQs About E-Way Bill Under GST in Maharashtra

Who can make a registration for an e-Way bill under GST in Maharashtra?

Anyone can generate e-Way bills in Maharashtra if they are registered dealers, any citizen of Maharashtra, and/or both registered and unregistered transporter of goods.

What can I do if I generate a wrong e-Way bill?

After the generation of the e-Way bill, if you find any wrong information, then the only way out is to cancel that incorrect bill. You can generate a new one afterwards with the correct information.

When do I need to generate an e-Way bill in Maharashtra?

Taxpayers need to generate an e-Way bill before sending the goods by a motorized vehicle. Hence, make the bill ready for supplying goods without any hassle.

Who raises the e-Way bill while making moving goods in Maharashtra?

It is the prime responsibility of the consignor to raise the e-Way bill as he is the one who transports the goods.  A transporter can also generate it in case the consignor fails to do so. If an unregistered person supplies goods to a registered person, the responsibility to generate an e-Way bill goes to the recipient.

How to verify the authenticity of an e-Way bill?

One can verify an e-Way bill’s authenticity by filling up some fields in the EWB portal. This includes the EWB number, date, document number, and generator ID.