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GST E Way Bill

Under the Goods and Services Tax (GST) system, an E-Way Bill is mandatory for the transportation of goods. A registered taxpayer cannot transport goods in a vehicle if the total value exceeds ₹50,000 (based on a single invoice, bill, or delivery challan) without generating an E-Way Bill on the official portal ewaybillgst.gov.in.

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GST E- Way Bill. Online with Auriga Accounting

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Why Should I Use Auriga Accounting of GST E- Way Bill?

Auriga Accounting has a team of registration experts who can provide complete guidance to GST E- Way Bill.

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Our team of experts will get in touch with you and collect all necessary documents and details

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Complete your Filing

Complete Your GST E- Way Bill

Why Should I Use Auriga Accounting of GST E- Way Bill?

Auriga Accounting has a team of registration experts who can provide complete guidance to GST E- Way Bill.

book appointment

Our team of experts will get in touch with you and collect all necessary documents and details

Resolve all your queries

We fill out and file your application for Filing

Complete your Filing

Complete Your GST E- Way Bill

Overview
Methods
Components
Issued & Generate
Requirements
Validity
Documents & Details

OVERVIEW - GST E Way Bill

Managing the smooth movement of goods within your enterprise while also adhering to compliance regulations can present challenges for your teams. As a finance leader, you may witness your teams encountering various obstacles, such as delays in paperwork and confusion surrounding transportation regulations. This is where the e-Way Bill system under GST simplifies the movement of goods within India’s GST framework. It ensures that every consignment is accurately documented, making the entire process more transparent and efficient. But what exactly is an e-Way Bill, and how does it function?

An e-Way Bill, or Electronic Way Bill, is mandated for the movement of goods under GST regulations. Transporters are required to carry an e-Way Bill when transporting goods across India, provided the value of the consignment exceeds a certain threshold.

What is Annual Compliance For a One person Company?

Methods for Generating or Cancelling an E Way Bill

E-Way Bills can be generated or cancelled through multiple channels:

  • Online Portal – Directly via the E-Way Bill portal.
  • SMS Facility – Quick generation or cancellation via SMS.
  • Mobile App (Android) – Using the official app.
  • API Integration – Site-to-site integration for automated processing.

Components of an E Way Bill

An E-Way Bill consists of two key parts: Part A and Part B. The person generating the E-Way Bill must provide the following details:

Part A: Key Transaction Details

This section captures essential information about the goods being transported, including:

  • GSTIN of the Recipient – The GST Identification Number of the consignee.
  • Place of Delivery – The PIN code of the destination.
  • Invoice/Challan Details – Invoice or challan number along with the date.
  • Value of Goods – The total value of the consignment.
  • HSN Code – Harmonized System of Nomenclature (HSN) code of the goods.
  • Transport Document Number – Includes Goods Receipt Number, Railway Receipt Number, Airway Bill Number, or Bill of Lading Number.
  • Reason for Transportation – Specifies the purpose, such as supply, return, or job work.

Part B: Transporter Details

This section contains information about the mode of transport, including:

  • Vehicle Number – If goods are transported by road.
  • Transporter ID and Details – Required if a third-party transporter is involved.

When Should an E Way Bill Be Issued?

An E-Way Bill must be generated whenever goods are transported in a vehicle or conveyance and the total value exceeds ₹50,000 (either per invoice or as the total value of all invoices in a single vehicle).

Instances Requiring E-Way Bill Generation:

  1. Movement of goods related to a ‘supply’
  2. Transportation for reasons other than supply (e.g., return of goods)
  3. Inward supply received from an unregistered person

Understanding ‘Supply’ Under GST

For the purpose of E-Way Bill generation, a supply includes:

  • Supply for consideration (payment) as part of business transactions
  • Supply for consideration, even if not in the course of business
  • Supply without consideration (e.g., gifts, free samples, or exchanges)

In simpler terms, a supply can involve:

  • Sale – Selling goods with a corresponding payment
  • Transfer – Movement of goods between branches
  • Barter/Exchange – Trading goods instead of monetary payment

Mandatory E-Way Bill Generation Below ₹50,000

For certain specified goods, an E-Way Bill must be generated even if the consignment value is less than ₹50,000, including:

  • Inter-State movement of goods by the Principal to a Job-Worker (by the Principal or registered Job-Worker)
  • Inter-State transportation of Handicraft goods (by a dealer exempt from GST registration)

Who Should Generate an E-Way Bill?

An E-Way Bill must be generated by different entities involved in the movement of goods, depending on the situation.

  1. Registered Persons
  • A registered person must generate an E-Way Bill when transporting goods valued at more than ₹50,000 (either as consignor or consignee).
  • Even if the goods are worth less than ₹50,000, a registered person or the transporter may still choose to generate an E-Way Bill voluntarily.
  1. Unregistered Persons
  • Unregistered persons must also generate an E-Way Bill when required.
  • If an unregistered person supplies goods to a registered recipient, the recipient must ensure compliance and treat the transaction as if they were the supplier.
  1. Transporters
  • Transporters carrying goods by road, air, rail, or other means must generate an E-Way Bill if the supplier has not done so.
  • However, they are not required to generate an E-Way Bill (via Form EWB-01 or EWB-02) if:
    • Each individual consignment is valued at ₹50,000 or less, but
    • The total value of all consignments in the vehicle exceeds ₹50,000.
  • Unregistered Transporters must first enroll on the E-Way Bill portal to receive a Transporter ID, which allows them to generate E-Way Bills.

 

E Way Bill Generation Requirements

Who

When to Generate

Part to Fill

Form

Registered Person (under GST)

Before the movement of goods

Part A

Form GST EWB-01

Registered Person (Consignor or Consignee, using own or hired transport)

Before the movement of goods

Part B

Form GST EWB-01

Registered Person (Consignor or Consignee, handing goods to a transporter)

Before the movement of goods

Part B (Includes transporter details)

Form GST EWB-01

Transporter (if supplier has not generated an E-Way Bill)

Before the movement of goods

Uses Part A details provided by the supplier

Form GST EWB-01

Unregistered Person (if recipient is registered)

Treated as if recipient is the supplier

Recipient ensures compliance

–

Special Cases:

  1. If goods are transported within 50 km (within the same state/union territory) from the consignor’s place to the transporter’s location, filling Part B is not required.
  2. For air, ship, or railway transportation, the consignor or recipient must fill Part A of Form GST EWB-01.
  3. Consolidated E-Way Bill (Form GST EWB-02) can be generated by a transporter carrying multiple consignments in one vehicle, using the E-Way Bill numbers of each consignment.
  4. If neither the consignor nor consignee has generated an E-Way Bill, the transporter must generate one using Part A of Form GST EWB-01, based on the invoice, bill of supply, or delivery challan.

Cases Where an E-Way Bill is Not Required

In the following situations, generating an E-Way Bill is not necessary:

  1. Non-Motorized Transport: If goods are transported using a non-motorized vehicle, an E-Way Bill is not required.
  2. Customs Clearance Transport: When goods are moved from a customs port, airport, air cargo complex, or land customs station to an Inland Container Depot (ICD) or Container Freight Station (CFS) for customs clearance.
  3. Customs Supervision: When goods are transported under customs supervision or under a customs seal.
  4. Customs Bond Transfers: When goods are moved under a Customs Bond either:
    • From an ICD to a customs port, or
    • Between two customs stations.
  5. Transit Cargo to Nepal or Bhutan: Goods transported to or from Nepal or Bhutan are exempt from E-Way Bill requirements.
  6. Defense-Related Movements: When goods are moved by a defense formation under the Ministry of Defence, acting as either the consignor or consignee.
  7. Empty Cargo Containers: If empty containers are being transported, no E-Way Bill is required.
  8. Short-Distance Weighbridge Movement: When a consignor transports goods to or from a weighbridge for weighment, within a 20 km distance, and is accompanied by a Delivery Challan.
  9. Government Rail Transport: If goods are transported by rail and the consignor is the Central Government, State Government, or a local authority, an E-Way Bill is not needed.
  10. State-Specific Exemptions: If a state or union territory has exempted certain goods from E-Way Bill requirements under its GST rules.
  11. Specified Exempt Goods: Goods exempted from E-Way Bill requirements include:
  • Items listed in the Annexure to Rule 138(14).
  • Goods classified as “no supply” under Schedule III of GST.
  • Certain goods listed in the Central Tax Rate notifications.

Validity of eWay Bill

An e-way bill is valid for periods as listed below, which is based on the distance travelled by the goods. Validity is calculated from the date and time of generation of e-way bill-

Type of conveyance

Distance

Validity of EWB

Other than Over dimensional cargo

Less Than 200 Kms

1 Day

For every additional 200 Kms or part thereof

additional 1 Day

For Over dimensional cargo

Less Than 20 Kms

1 Day

For every additional 20 Kms or part thereof

additional 1 Day

Documents or Details Required to Generate an E-Way Bill

To generate an E-Way Bill, the following documents or details are required:

  1. Invoice, Bill of Supply, or Delivery Challan: A valid document related to the consignment of goods.
  2. For Road Transport: Either the Transporter ID or the Vehicle Number must be provided.
  3. For Transport by Rail, Air, or Ship: The following details are necessary:
    • Transporter ID
    • Transport Document Number
    • Date on the Transport Document

 

Prerequisites for E-Way Bill Generation

Before generating an E-Way Bill, the following prerequisites must be met:

  1. Registration on the EWB Portal: The taxpayer or transporter must be registered on the e-way bill portal.
  2. Valid Invoice, Bill, or Challan: A document related to the consignment of goods must be available.
  3. Transport Details:
    • For Road Transport: Either the Transporter ID or Vehicle Number is required.
    • For Rail, Air, or Ship Transport: The Transporter ID, Transport Document Number, and Date on the Document must be provided.

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