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E-Way Bill

Meaning

An E-Way Bill (Electronic Way Bill) is a digital document required for the movement of goods under the Goods and Services Tax (GST) system. It is generated on the E-Way Bill Portal (ewaybillgst.gov.in) and serves as proof of tax compliance during the transportation of goods.

The E-Way Bill system helps in tracking goods in transit and prevents tax evasion.

When is an E-Way Bill Required?

An E-Way Bill is mandatory when:

  1. Goods worth more than ₹50,000 are being transported.
  2. Goods are moved between states (Inter-State) or within the same state (Intra-State).
  3. The movement is due to supply, return, job work, or other reasons.
  4. A registered person transports goods using their own vehicle, hired vehicle, rail, air, or ship.
  5. An unregistered person supplies goods to a registered person.

Who Should Generate an E-Way Bill?

Scenario Responsibility for Generating E-Way Bill
Registered Supplier When goods are supplied and invoice is issued.
Registered Recipient When purchasing goods from an unregistered supplier.
Transporter If supplier/recipient does not generate it, the transporter must.

Note: If goods are transported for less than 10 km within the same state, updating the transporter details in the E-Way Bill is not required.

Exemptions from E-Way Bill Requirement

E-Way Bills are not required in the following cases:

  • When goods are valued below ₹50,000.
  • Transport of exempted goods (e.g., fresh fruits, vegetables, milk).
  • Movement of goods within the same state (for certain states).
  • Transport by non-motorized vehicles (e.g., rickshaw, bicycle).
  • Transport from Customs port to warehouse under bond.
  • Transport of goods by the Ministry of Defence.

Contents of an E-Way Bill

An E-Way Bill consists of two parts:

Part A – Details of the Consignment

  • GSTIN of supplier and recipient
  • Invoice number and date
  • Description of goods
  • HSN Code
  • Quantity and value of goods
  • Place of delivery
  • Reason for transportation

Part B – Transport Details

  • Vehicle number
  • Transporter ID
  • Mode of transport (road, rail, air, ship)

Note: If the supplier is transporting goods in their own vehicle or hiring a vehicle, they must fill in Part B.

Validity of E-Way Bill

The validity of an E-Way Bill depends on the distance the goods are transported:

Distance Validity
Up to 200 km 1 day
Every additional 200 km +1 day
Over-dimensional cargo (ODC) 1 day for every 20 km

If goods are not delivered within validity, the E-Way Bill must be extended before expiry.

Penalties for Non-Compliance

If an E-Way Bill is not generated when required:

  • Penalty: ₹10,000 or the tax due (whichever is higher).
  • Seizure of goods and vehicle until tax and penalty are paid.

How to Generate an E-Way Bill?

  1. Login to the GST E-Way Bill Portal (https://ewaybillgst.gov.in).
  2. Click on "Generate E-Way Bill".
  3. Enter invoice details, HSN code, value, GSTIN of supplier/recipient.
  4. Enter vehicle number or transporter ID.
  5. Click "Submit" to generate the E-Way Bill Number (EBN).
  6. The bill can be printed and carried by the transporter.

Summary

Aspect Details
Purpose Tracks movement of goods under GST
Mandatory for Goods worth more than ₹50,000
Who generates it? Supplier, recipient, or transporter
Not required for Exempt goods, non-motorized transport, certain intra-state movements
Validity 1 day per 200 km (for normal cargo)
Penalty for non-compliance ₹10,000 or tax due (whichever is higher)
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