What is E-Way Bill?
E-Way Bill (Electronic Way Bill) is a compliance mechanism under GST wherein a document is generated electronically on the GST portal for movement of goods. It contains details of the goods being transported, the consignor, consignee, transporter, and the vehicle carrying the goods.
Key Components of E-Way Bill
- • E-Way Bill Number (EBN): A unique 12-digit number assigned to each bill
- • QR Code: Contains encrypted details for quick verification
- • Part A: Details of supplier, recipient, and goods (invoice-wise)
- • Part B: Details of transporter and vehicle
The e-way bill system ensures transparency in goods movement and helps tax authorities track interstate and intrastate transportation, preventing tax evasion and improving compliance.
When is E-Way Bill Mandatory?
E-Way Bill is mandatory for the movement of goods when the consignment value exceeds ₹50,000. This applies to:
Supply Transactions
- • Taxable supply of goods
- • Exempt supply of goods
- • Nil-rated supply
- • Non-GST supply (petroleum, alcohol)
Non-Supply Transactions
- • Export/Import
- • Job work (sending/receiving)
- • SKD/CKD shipments
- • Line sales
- • Goods sent on approval
Note: E-Way Bill is required for both interstate and intrastate movement of goods. However, certain states have different threshold limits for intrastate movement.
Threshold Limits by State
While the standard threshold is ₹50,000, some states have different limits for intrastate movement:
| State/UT | Threshold Limit | Remarks |
|---|---|---|
| Most States | ₹50,000 | Standard limit |
| Maharashtra, Karnataka, Kerala | ₹1,00,000 | Higher threshold |
| Tamil Nadu, Gujarat, Rajasthan | ₹50,000 | Standard limit |
| Delhi | ₹1,00,000 | Higher threshold |
E-Way Bill for Multiple Invoices
If multiple invoices are being transported in one vehicle, you can generate a consolidated e-way bill (Form GST EWB-02) combining all individual e-way bills.
How to Generate E-Way Bill
E-Way Bills can be generated through multiple channels:
Methods of Generation
1. Web Portal (ewaybillgst.gov.in)
Most common method. Login with GST credentials and fill Part A and Part B details.
2. SMS Facility
Send SMS to 97319 79899 in prescribed format. Useful when internet connectivity is limited.
3. Mobile App
Download the official e-way bill mobile app from Google Play Store.
4. API Integration
Bulk generation through API integration for large taxpayers and transporters.
5. GST Suvidha Providers (GSPs)
Through third-party software providers integrated with GSTN.
Step-by-Step Generation Process
Login to Portal
Visit ewaybillgst.gov.in and login with your GSTIN/username and password
Select "Generate New"
Under E-Way Bill menu, click on "Generate New" option
Fill Part A Details
Transaction type, document type/number, from/to GSTIN, item details, value
Fill Part B Details
Transporter ID and vehicle number (can be updated later)
Generate EBN
Click "Submit" to generate 12-digit E-Way Bill Number
E-Way Bill Validity
E-Way Bills have a limited validity period based on the distance to be covered:
| Vehicle Type | Distance | Validity Period |
|---|---|---|
| Normal Cargo | Up to 200 km | 1 Day |
| Normal Cargo | For every additional 200 km | +1 Additional Day |
| Over Dimensional Cargo (ODC) | Up to 20 km | 1 Day |
| Over Dimensional Cargo (ODC) | For every additional 20 km | +1 Additional Day |
Validity Extension
If goods cannot be transported within validity, the supplier or transporter can extend the validity. Extension can be requested:
- • 4 hours before or after expiry for normal cases
- • 1 hour before or after expiry for special cases (breakdown, natural calamities)
Documents Required
The following documents/information are required for e-way bill generation:
Invoice/Document Details
- • Invoice/Bill of Supply/Challan number
- • Invoice date
- • Total invoice value
- • HSN code of goods
Party Details
- • Supplier GSTIN
- • Recipient GSTIN
- • Delivery address
- • Supply type (Regular/Export/Job Work)
Transporter Details
- • Transporter ID (if GST registered)
- • Transporter document number
- • Vehicle number
- • Date of vehicle entry
Item Details
- • Product name and description
- • Quantity and unit
- • Taxable value
- • GST rate applicable
Exemptions from E-Way Bill
Certain categories of goods and transactions are exempt from e-way bill requirements:
Exempted Goods
- • Liquefied petroleum gas for household supply
- • Kerosene oil sold under PDS
- • Postal baggage by Department of Posts
- • Natural or cultured pearls, precious/semi-precious stones
- • Precious metals and jewellery (except for job work)
- • Used personal and household effects
- • Unworked and worked coral
Exempted Transactions
- • Goods transported from port/airport to inland container depot
- • Goods moved by non-motorized conveyance
- • Transit cargo to/from Nepal/Bhutan
- • Defence equipment under Ministry of Defence
- • Empty cargo containers
- • Goods where IGST is payable by government
Goods Transported Within Same State Exemptions
- • Goods transported from place of business to weighbridge within 20 km (with delivery challan)
- • Goods transported by rail where consignor is government/local authority
Penalties for Non-Compliance
| Violation | Penalty |
|---|---|
| E-way bill not generated (tax evaded) | Tax amount evaded + ₹10,000 |
| Incorrect information in e-way bill | ₹25,000 under Section 122 |
| Vehicle detained (release) | ₹25,000 or tax evaded, whichever is higher |
| Vehicle confiscation (serious cases) | Vehicle and goods may be confiscated |
Frequently Asked Questions
Q: Can I generate an e-way bill without a vehicle number?
Yes, you can generate Part A of the e-way bill without vehicle details. Part B (vehicle details) can be updated later when the vehicle is assigned.
Q: Can an e-way bill be cancelled?
Yes, an e-way bill can be cancelled within 24 hours of generation, provided it has not been verified by a tax officer during transit. After 24 hours, cancellation is not possible.
Q: What if my e-way bill expires during transit?
You must request validity extension before expiry (4 hours before for normal cases). If expired, you need to generate a new e-way bill for the remaining journey.
Q: Is e-way bill required for import/export?
Yes, e-way bill is required for movement of goods from port/airport to warehouse or customer location. For exports, it's required until the goods reach the port.
Q: Can a transporter generate e-way bill?
Yes, if the supplier has not generated an e-way bill, the transporter can generate it on behalf of the supplier using the invoice details provided by the supplier.
Q: What is a consolidated e-way bill?
A consolidated e-way bill combines multiple individual e-way bills when goods from multiple invoices are transported in one vehicle. It simplifies compliance for transporters.
Q: Is e-way bill required for services?
No, e-way bill is only required for movement of goods. Services do not require an e-way bill, even if the invoice value exceeds ₹50,000.
Q: Can I update vehicle details multiple times?
Yes, vehicle details can be updated multiple times in Part B of the e-way bill in case of transshipment or change of vehicle during transit.