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:
- Goods worth more than ₹50,000 are being transported.
- Goods are moved between states (Inter-State) or within the same state (Intra-State).
- The movement is due to supply, return, job work, or other reasons.
- A registered person transports goods using their own vehicle, hired vehicle, rail, air, or ship.
- 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?
- Login to the GST E-Way Bill Portal (https://ewaybillgst.gov.in).
- Click on "Generate E-Way Bill".
- Enter invoice details, HSN code, value, GSTIN of supplier/recipient.
- Enter vehicle number or transporter ID.
- Click "Submit" to generate the E-Way Bill Number (EBN).
- 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) |