E Way Bill
What is an E-way bill?
E-way bill is an electronic waybill which is required for movements of goods. The bill is generated on the e-way bill portal. It is a mandatory rule for a business registered under GST in case the value of transferring goods is more the INR 50,000.
When an E-way bill (Invoice/ bill/ delivery challan) is generated, a unique e-way bill number is allocated and remains available to supplier, recipient and the transport vehicle driver.
When an e-way bill should be generated?
The e-way bill is generated in the following cases
- The business registered under GST must generate the bill if the value of the goods exceeds INR 50,000. It is advisable to possess the bill even the value is less than INR 50,000.
- Unregistered businesses are also required. However, in this case, it is mandatory if any of the parts (supplier or recipient) is registered under GST.
- Transporters carrying goods by road, air, rail, etc. also need to generate e-Way Bill if the supplier has not generated an e-Way Bill.
- The mode of transport is a motor vehicle.
Documents required to generate e-way bill
- Transport by road – or Vehicle number.
- Invoice/ Bill of Supply/ Challan related to the consignment of goods.
- Transport by rail, air, or ship – Transporter ID, Transport document number, and date on the document.
FAQS
E Way Bill
E Way Bill
An e-Way Bill (Form GST EWB-01) is a digital permit required for moving goods worth over ₹50,000—whether inter-state or intra-state. It’s mandatory for consignments by road, rail, air, or ship.
Anyone registered under GST—the supplier, recipient, or transporter—can generate it using the common e-Way Bill portal (ewaybill.nic.in). Unregistered transporters can enroll using their PAN to obtain a Transporter ID.
No, each invoice needs its own e-Way Bill. But if you're moving multiple invoices in a single vehicle, you can create a Consolidated e-Way Bill for smoother transport.
Validity depends on distance. It's valid for 1 day per 100 km (or part thereof). Example: For 310 km, validity = 4 days. If the bill expires before delivery, you must generate a new one or request a fresh Part B update.
Once generated, you cannot edit the e-Way Bill, except for updating transporter or vehicle details (Part B). If the bill is wrong, you must cancel it within 24 hours and create a new one.
Transporting goods without a valid e-Way Bill (when required) can lead to seizure, detention, and a penalty of ₹10,000 or the tax evaded—whichever is higher. Stay compliant or it can get expensive.