Did you know? Indian businesses generate over 2.5 crore e-waybills every month! Each e-way bill carries a unique 12-digit number that tracks the movement of goods.
This electronic document simplifies GST compliance. Traders moving goods worth over Rs. 50,000 must follow the e-way bill process. From January 1, 2025, taxpayers can only generate e-way bills for documents dated no earlier than 180 days.
What is an E-Way Bill?
An e-way bill represents an Electronic Way Bill that tracks goods movement digitally. It’s a document to be carried by the person in charge of conveyance electronically on commencement of movement of goods exceeding the value of Rs. 50,000.
Key Features:
- Digital replacement of physical waybills, eliminating paperwork.
- Mandatory for transporting goods under GST across India.
- Enables real-time tracking from origin to destination.
- Prevents tax evasion and ensures compliance.
- Serves as electronic proof for tax authorities.
- Cuts delays by removing manual checkpoint verifications.
Key Components of an E-Way Bill
Every e-way bill contains specific information divided into two parts:
Part A – Invoice & Goods Details
- Invoice Information: Number, date, and total value, including all applicable taxes.
- Supplier Details: GSTIN, legal name, trade name, and complete registered address.
- Recipient Details: GSTIN number, customer name, and accurate delivery address with PIN code.
- Goods Description: HSN codes, detailed product descriptions, quantity with proper units, and taxable value.
- Tax Details: CGST, SGST, IGST amounts calculated correctly as per applicable rates.
- Additional Information: Place of supply, reason for transportation, and document type selection.
Part B – Transportation Details
- Vehicle Information: Complete registration number, vehicle type classification, and transportation mode selection.
- Transporter Details: Registered transporter ID, company name, and verified contact information.
- Driver Information: Valid license number, contact details, and identification proof numbers.
- Transportation Mode: Road, rail, air, or ship, with specific sub-category selection.
- Distance: Approximate distance calculation for validity period determination and route planning.
- Movement Details: Expected start time, estimated journey duration, and delivery schedule.
When Should an E-Way Bill be Generated?
Generating an eWay bill is mandatory in these scenarios:
| Situation | Requirement | Value Threshold |
| Interstate supply | Mandatory | Above Rs. 50,000 |
| Intrastate supply | Mandatory | Above Rs. 50,000 |
| Job work movement | Mandatory | Above Rs. 50,000 |
| Stock transfer | Mandatory | Above Rs. 50,000 |
| Import goods (domestic movement) | Mandatory | Above Rs. 50,000 |
| Return of goods | Mandatory | Above Rs. 50,000 |
Timing Requirements
- Before dispatch: Generate the e-way bill before goods leave the origin location to ensure compliance.
- During transit: Carry a valid e-way bill throughout the entire journey for verification purposes.
- Advance generation: Can generate up to 30 days in advance for planned shipments.
- Time limit: Can only generate for invoices dated within 180 days from January 1, 2025.
- Emergencies: The Portal allows generation even during off-hours for urgent requirements.
- Multiple consignments: Separate bills required for each consignment exceeding a threshold value.
Who is Responsible for E-Way Bill Generation?
Responsibility depends on the nature of the transaction and the parties involved in the movement of goods.
| Transaction Type | Primary Responsibility | Secondary Options |
| Registered supplier to registered recipient | Supplier | Recipient, Transporter |
| Registered supplier to unregistered recipient | Supplier | Transporter |
| Unregistered supplier to registered recipient | Recipient | – |
| Imported by the registered person | Recipient | Transporter |
| High seas sale | Recipient | – |
Authorization Requirements:
- Transporters must have written authorization from the supplier before generating the e-way bill.
- Recipients can only generate bills with clear consent and proper documents from the supplier.
- It’s important to document the transfer of responsibility in writing for audit purposes.
- Third parties generating e-way bills should keep authorization letters to prove compliance.
- Large organizations may have multiple authorization levels, which should be detailed in transportation contracts.
Situations When E-Way Bill is Not Required
Certain goods and transport conditions are exempt under GST rules.
1. Value-Based Exemptions
- Goods worth below Rs. 50,000 in a single consignment
- Free samples, gifts, or warranty replacements under Rs. 50,000
- Returned goods under Rs. 50,000 within 6 months
- Multiple small consignments from the same supplier (no need to aggregate)
- Voluntary e-way bill generation is allowed even if not required.
2. Product-Based Exemptions
- Petroleum products (petrol, diesel, crude oil, natural gas)
- Alcoholic beverages (liquor, wine, beer)
- Precious metals and stones (gold, silver, diamonds)
- Currency and coins (legal tender and commemorative coins)
- Used personal items (clothing, furniture, household goods)
- Postal articles handled by India Post
3. Transportation-Based Exemptions
- Non-motorized transport (cycles, carts, rickshaws)
- Passenger transport (buses, taxis, trains, air travel)
- Intra-city movement within the same municipality/state limits
- Goods for personal use or gifting
- Exhibition items (temporary display or trade shows)
- Diplomatic cargo ( consulate or embassy shipments)
4. Service-Based Exemptions
- Pure services (no goods involved)
- Digital or online services (no physical delivery)
- Temporary imports for exhibitions or demos
- Rail transport with valid railway documents
- Courier services for documents or small parcels below Rs. 50,000
- In-premises goods movement for repairs or internal transfers
These exemptions help businesses avoid unnecessary paperwork while staying compliant with GST rules.
State-Specific E-Way Bill Regulations
With the help of this table, you can see state-wise limit variations for e-way bill:
| State | Intrastate Limit | Special Provisions |
| Most States | Rs. 50,000 | Standard GST rules |
| Karnataka | Rs. 1,00,000 | For certain categories |
| Tamil Nadu | Rs. 50,000 | Agricultural exemptions |
| Gujarat | Rs. 50,000 | Special industrial zones |
| Maharashtra | Rs. 50,000 | Simplified transporter rules |
| Rajasthan | Rs. 50,000 | Precious metals approval |
| Punjab | Rs. 50,000 | Agricultural produce rules |
| Kerala | Rs. 50,000 | Online support centers |
Important Notes:
- Interstate movements always follow a uniform Rs. 50,000 limit regardless of state variations.
- States cannot reduce prescribed thresholds below central government guidelines.
- Regular updates from state tax departments require constant monitoring.
- Some states have additional documentation requirements for high-value consignments.
- Local municipal rules may apply to intra-city movements within the same urban limits.
How to Generate an E-Way Bill?
Choose the method that best fits your business needs—online, SMS, or bulk upload.
Method 1: Generate E-Way Bill via Portal
Ideal for most businesses—provides full control, detailed entry options, and easy PDF download.
Step 1: Access and Login to the Portal
- Visit the official e-Way Bill portal
- Enter your valid GSTIN (Goods and Services Tax Identification Number).
- Use the registered password set during your first-time login.
- Fill in the captcha code displayed on the screen to verify security.
- Click on the Login button and wait for your dashboard to load completely.
Step 2: Start a New E-Way Bill Generation
- On the dashboard’s left menu, click “E-Waybill” → “Generate New”
- Select the correct transaction type from the dropdown:
- Outward Supply – for sales or sending goods to another party
- Inward Supply – for goods received from an unregistered dealer
- Others – for job work, transfer between branches, returns, etc.
- Outward Supply – for sales or sending goods to another party
Step 3: Complete Part A – Invoice & Goods Information
Fill in the full details of the transaction:
Invoice/Document Details
- Invoice number and accurate date in DD/MM/YYYY format.
- Invoice value (Rs. 50,000 or above) including all applicable charges and taxes.
- Choose the correct transaction subtype (Export, Bill to–Ship to, etc.)
Supplier & Recipient Details
- Supplier GSTIN auto-filled from your login.
- Legal name and trade name of the supplier and recipient (as per GST records).
- Complete pickup and delivery address, including PIN code and state.
- Choose the place of supply based on the delivery location.
Goods Details
- Enter the correct HSN code (at least 4 digits; 6 preferred)
- Item description (with brand, model, and specifications)
- Quantity and unit (e.g., pcs, kg, litres)
- Taxable value (excluding GST)
- Apply CGST, SGST, IGST, and Cess, if applicable.
- Add the total invoice amount after all taxes and charges.
Step 4: Validate and Generate Temporary E-Way Bill Number
- The portal auto-validates all data entered.
- Errors (if any) are shown with clear field references.
- Once validated, you get a temporary e-way bill number valid for 24 hours.
- You can save as a draft if the goods aren’t dispatched immediately.
- An SMS alert is sent to your registered mobile number for reference.
Step 5: Complete Part B – Transport & Vehicle Details
This section is mandatory before the dispatch of goods:
- Enter vehicle registration number (must match RC Book)
- Select mode of transport: Road, Rail, Air, or Ship
- Enter the transporter ID and name if using a transporter.
- Mention transport document number (LR No.., Airway Bill, etc.)
- Add the approximate distance between the origin and the destination (in km)
- The portal uses this to set the validity period based on the 200 km/day rule.
- A 10% distance buffer is automatically allowed
- The portal uses this to set the validity period based on the 200 km/day rule.
Step 6: Final Generation and Download
- Review all data carefully for accuracy
- Click Submit to generate the final e-way bill.
- A unique 12-digit e-way bill number is issued instantly.
- Download the PDF copy, which contains a QR code for easy scanning.
- A copy is also sent to your registered email ID.
- SMS confirmation sent for your records.
- Keep a printed copy or soft copy during transit for inspection if required.
Method 2: Generate via SMS (For Emergencies)
Quick and handy for generating bills on the go—ideal during urgent dispatches.
Requirements
- Register your mobile number on the e-way bill portal.
- Must be linked to your GSTIN.
- Ensure a good mobile signal and enough balance.
SMS Format Example
EWBG
Steps to follow:
- Register your mobile number on the portal under “SMS Services”.
- Send the formatted SMS to the official number for your state.
- You’ll receive a temporary e-way bill number within 15 minutes.
- Complete Part B online within 24 hours.
- Download the final e-way bill PDF from the portal.
Limitations
- Only for goods above Rs. 50,000
- Basic transactions only — no bulk or complex entries
- Still need internet to complete Part B
- Follow the exact SMS format, or it will fail
Method 3: Bulk Generation (For Large Businesses)
Perfect for high-volume businesses needing to generate multiple e-way bills at once
Options Available:
- Upload an Excel or CSV file using templates from the portal
- Use a JSON file if you’re integrating via ERP.
- API integration available for automated, real-time generation
How It Works
- Fill out the data in the standard file format.
- Upload the file on the portal.
- The system validates all entries.
- Errors (if any) are listed for correction.
- Valid entries generate e-way bills in one go.
- Ideal during non-peak hours to save time.
E-Way Bill Validity Period
| Distance (KM) | Validity Period | Examples |
| 1 – 200 | 1 day | Local city delivery |
| 201 – 400 | 2 days | State to state |
| 401 – 600 | 3 days | 600 km ÷ 200 km = 3 days |
| 601 – 800 | 4 days | Long distance |
| 801 – 1000 | 5 days | Cross-country |
Validity Rules
- Calculation basis: 200 km per day as a standard measurement for all transportation modes.
- Start time: From the exact generation date and time displayed on the e-way bill.
- Distance buffer: Up to 10% additional distance allowed for route variations and detours.
- Over-dimensional cargo: Extended validity automatically calculated based on cargo specifications.
- Waterways: An Additional time allowance is provided for slower water transportation methods.
- Border delays: Extra time consideration for interstate border checking procedures.
- Weekend consideration: Validity includes weekends and public holidays in the calculation.
- Multiple stops: Single bill valid for multiple delivery points on the same route.
Validity Extension Process
Sometimes, you need more time to transport goods than initially planned. Here’s a quick guide to extending your E-Way Bill validity:
When You Might Need an Extension for E-Way Bill:
- Vehicle Issues: Breakdown or accident during the journey.
- Route Problems: Roadblocks, diversions, or natural disasters like floods.
- Official Delays: Hold-ups at customs or by authorities.
- Transhipment: Delays when goods are moved from one vehicle to another.
- Other Unavoidable Delays: Significant, unforeseen circumstances preventing timely delivery.
How to Extend (Before Expiry):
- Login: Access the E-Way Bill portal.
- Select Option: Choose “Extend Validity.”
- Enter Details: Provide the E-Way Bill number and current vehicle information.
- State Reason: Clearly explain why the extension is needed.
- Update Distance: Enter the remaining distance to the destination.
- Submit: File the extension request.
Important Limits & Notes:
- Time Limit: Typically, validity can’t be extended beyond 365 days from the original generation date (check current rules).
- Valid Reason: A genuine and clear reason is mandatory.
- Documents: Be prepared to provide supporting documents if asked.
- Act Promptly: Request the extension before the current validity expires.
Documents and Information Required for E-way Bill
Essential for the compliant and efficient transportation of your goods.
Primary (Mandatory):
- Invoice / Bill of Supply copy
- Delivery Challan for movement
- Transport Document (LR/GR/Airway Bill copy)
- Relevant GSTIN Certificates
Supporting (If applicable/requested):
- Original Purchase Orders
- Detailed Packing Lists
- Transit Insurance papers
- Necessary Import/Export clearance Papers
II. Information Needed:
- Supplier Details:
- Supplier GSTIN, Legal & Trade Names
- Supplier’s Full Address, PIN, State code
- Valid Contact Details (phone/email)
- Recipient Details:
- Recipient’s GSTIN (if registered buyer)
- Recipient’s Full Delivery Address, PIN, State
- Receiving the Contact Person’s name
- Goods Specifics:
- Applicable HSN/SAC Codes (min. digits)
- Clear Product Description items
- Exact Quantity & Measurement Units
- Individual Unit Price, Total assessable Value
- Correct Tax Rates applied (CGST, SGST/UTGST, IGST)
- Transportation Mode Details:
- Goods Vehicle Registration Number
- Registered Transporter GSTIN/ID
- Driver’s License Number (highly recommended)
- Planned Route & Approximate Travel Distance
- Estimated Expected Delivery Time/Date
Having these details ready simplifies your processes and prevents potential transit issues.
Benefits of the E-Way Bill System
This system offers clear advantages for both businesses and government authorities.
- Smoother Business Operations: Businesses cut paperwork, speed up border crossings, track live shipments, and automate compliance.
- Business Cost Savings: Businesses save on transport costs, face fewer vehicle delays, get paid faster, and manage stock better.
- Better Tax Compliance: Government tracks goods live, reduces tax evasion, gains stronger audit trails, and collects more revenue.
- Improved Government Work: Officials do less manual work, use data for smarter policies, and make administrative tasks flow better.
Penalties for Non-Compliance with E-Way Bill Regulations
Failure to comply with E-Way Bill regulations can attract significant penalties and other adverse consequences.
| Violation Category | Illustrative Penalty Amount | Potential Additional Consequences |
| Non-Generation of E-Way Bill | Rs. 10,000 or the amount of tax sought to be evaded (whichever is higher) | Detention or seizure of goods and/or vehicles. |
| Incorrect Information in E-Way Bill | Rs. 10,000 or the amount of tax sought to be evaded (whichever is higher) | Increased audit scrutiny, delays in goods release. |
| Goods Transported with Expired Validity | Generally, Rs. 500 per day of expiry (subject to specific state rules or updates), or a consolidated penalty. | Further transport delays, possible detention. |
| Obstruction or Multiple Violations | Higher penalties as determined by authorities. | Risk of GST registration suspension or cancellation, significant business disruption. |
Disclaimer: Penalty amounts and specific consequences can be subject to change based on GST Council notifications and state-specific rules. Always refer to the latest official guidelines.
Need GST Registration to Generate E-Way Bills? Contact RegisterKaro to get your GST registration done quickly and effortlessly, so you can generate e-way bills without any delays.
Frequently Asked Questions (FAQs)
1. What is an E-Way Bill, and when do I need it?
An E-Way Bill is an electronic document you must generate on the official portal before moving goods. You generally need it if the value of your goods in a single consignment is more than Rs. 50,000. This bill acts as a permit for transporting goods under GST rules, helping track their movement.
2. Who generates the E-Way Bill?
The person causing the goods to move usually generates the E-Way Bill. This means the supplier (consignor) or the recipient (consignee) often creates it if they are registered and arrange the transport. If neither does, the transporter then takes responsibility for generating the E-Way Bill for the consignment.
3. How long does an E-Way Bill stay valid?
The E-Way Bill’s validity depends on how far the goods need to travel. For regular cargo, the system gives one day of validity for every 200 kilometers or any part of that distance. For Over Dimensional Cargo, the validity is one day for every 20 kilometers or part thereof. The validity starts when you first enter the vehicle details in Part B.
4. Can I change an E-Way Bill after I create it?
You cannot edit critical details like GSTINs, invoice numbers, or item values in Part A of an E-Way Bill once you generate it. However, you can update vehicle information (Part B) if the transport vehicle changes. If there are major errors in Part A, you should cancel that E-Way Bill within 24 hours and create a fresh, correct one.
5. What happens if I move goods without a valid E-Way Bill?
If you transport goods without a proper E-Way Bill when it’s required, tax officials can stop your vehicle. They may detain or even seize your goods and the vehicle. You will likely also face a monetary penalty, which could be Rs. 10,000 or the amount of tax being evaded, whichever is more.
6. How can I extend my E-Way Bill’s validity?
If unexpected delays like a vehicle breakdown occur and your E-Way Bill might expire, you can extend its validity. Either you or the transporter should log into the E-Way Bill portal before the original validity ends. You need to provide the reason for the delay and the remaining distance to get an extension.
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