How to Generate E-way Bill for Unregistered Buyer?

An E-way bill is an online document that is generated via an e-way bill portal for the movement of goods from one place to another. The Government of India implemented an e-way bill to minimize the illegal movement of goods and control tax evasion incidents. Usually, the supplier or transporter is responsible for generating an e-way bill but in certain circumstances, an unregistered buyer can also generate an e-way bill. So, the question is how to generate an e-way bill for an unregistered buyer?

Circumstances for E-Way Bill Generation by Unregistered Buyer

Here is the list of circumstances where an e-way bill can be generated by an Unregistered Buyer

1. When neither the consignor nor the transporter has generated an e-way bill
2. When the supplier is an unregistered dealer under GST.
3. When an unregistered buyer is moving goods under ex-works contracts.
4. When the conveyance belongs to an unregistered buyer.

How to Generate E-way Bill for Unregistered Buyer?

Here is a step-by-step guide using which an unregistered buyer can easily generate an e-way bill:

Step 1: Open the e-way bill portal.

Step 2: From the top-most menu bar click on the Registration tab and select E-way Bill for Citizens option.

Step 3: Once you click on that e-way bill for citizens, select Generate New EWB option.

Step 4: Furnish all the required details for e-way bill registration such as:

1. State
2. Name
3. Address
4. Contact Details

Step 5: Enter the OTP received on the mobile number added in the contact information and verify OTP.

Step 6: Click on the verification box to Continue to Bill Generation.

Step 7: Now enter the mandatory consignment and vehicle details:

1. The Mandatory field in the ‘To’ section

GSTIN: In this field enter the GSTIN or URP in case of an unregistered person.

PIN and State: Pin of the place where goods are being sent to.

2. The Mandatory field in ‘From’ section:

i. Product name and description
ii. HSN code
iii. Quantity
iv. Taxable value
v. GST break-up

3. The Mandatory fields in Part B of E-way bill form

i. Approximate Distance
ii. Mode of conveyance
iii. Vehicle number
iv. Transporter’s details

Step 8: Click on the Submit button to generate a 12-digit e-way bill number.

Step 9: The unregistered buyer can also print the generated e-way bill by clicking on the Print EWB option.

Note: As an unregistered buyer always carry a copy of generated e-way bill while transporting the consignment of goods.