E-Way Bil (EWB)
EWay Bill is an Electronic Way bill for movement of goods to be generated on the eWay Bill
Portal. A GST registered person cannot transport goods in a vehicle whose value exceeds Rs.
50,000 (Single Invoice/bill/delivery challan) (1,00,000/- for Delhi) without an e-way bill that
is generated on ewaybillgst.gov.in.
Alternatively, Eway bill can also be generated or cancelled through SMS, Android App and by
site-to-site integration through API entering the correct GSTIN of parties. Validate the GSTIN
with the help of the GST search tool before using it.
When an eway bill is generated, a unique Eway Bill Number (EBN) is allocated and is
available to the supplier, recipient, and the transporter.
When Should eWay Bill be issued?
eWay bill will be generated when there is a movement of goods in a vehicle/ conveyance of
value more than Rs. 50,000 / 1,00,000 (either each Invoice or in aggregate of all invoices in a
vehicle/conveyance) –
In relation to a ‘supply’
For reasons other than a ‘supply’ ( say a return)
Due to inward ‘supply’ from an unregistered person
For this purpose, a supply may be either of the following:
A supply made for a consideration (payment) in the course of business
A supply made for a consideration (payment) which may not be in the course of
business
A supply without consideration (without payment)In simpler terms, the term
‘supply’ usually means a:
1. Sale – sale of goods and payment made
2. Transfer – branch transfers for instance
3. Barter/Exchange – where the payment is by goods instead of in money
Therefore, eWay Bills must be generated on the common portal for all these types of
movements. For certain specified Goods, the eway bill needs to be generated mandatorily
even if the value of the consignment of Goods is less than Rs. 50,000 / 100000 :
Inter-State movement of Goods by the Principal to the Job-worker by Principal/
registered Job-worker
Inter-State Transport of Handicraft goods by a dealer exempted from GST
registration
Who should Generate an eWay Bill?
Registered Person – Eway bill must be generated when there is a movement of goods of
more than Rs 50,000 / 100000 in value to or from a registered person. A Registered person
or the transporter may choose to generate and carry eway bill even if the value of goods is
less than Rs 50,000 / 100000.
Unregistered Persons – Unregistered persons are also required to generate e-Way Bill.
However, where a supply is made by an unregistered person to a registered person, the
receiver will have to ensure all the compliances are met as if they were the supplier.
Transporter- 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.
Cases when eWay bill is Not Required
In the following cases it is not necessary to generate e-Way Bil:
The mode of transport is non-motor vehicle
Goods transported under Customs supervision or under customs seal
Goods transported under Customs Bond from ICD to Customs port or from one custom
station to another.
Transit cargo transported to or from Nepal or Bhutan
Movement of goods caused by defence formation under Ministry of defence as a consignor
or consignee
Empty Cargo containers are being transported
Consignor transporting goods to or from between place of business and a weighbridge for
weighment at a distance of 20 kms, accompanied by a Delivery challan.
Goods being transported by rail where the Consignor of goods is the Central Government,
State Governments or a local authority.
Goods specified as exempt from E-Way bill requirements in the respective State/Union
territory GST Rules.
State-wise e-Way Bill Rules and Limits
Inter-State movement of goods has seen rise in numbers of generation of eway bills ever
since its implementation began from 1st April 2018. State-wise implementation of e-way bill
system has seen a good response with all the States and Union Territories joining the league
in the generation of eway bills for movement of goods within the State/UT.
However, reliefs have been provided to people of few States by way of exempting them
from eway bill generation in case of monetary limits falling below threshold amount or
certain specified items. For Instance, Tamil Nadu has exempted people of its State from the
generation of eway bill if the monetary limit of the items falls below Rs. One Lakh.
How to generate eWay Bill on portal
E-Way Bill and the e-way bill number can be generated on the e-Way Bill Portal. All you
need is a Portal login.
You can generate e-way bills via SMS using registered mobile phone. All can begin by
enabling SMS e-way bill generate facility. Register the mobile phone to be used for SMS
facility of e-way bill generation. Thereafter, send simple SMS codes to a particular mobile
number managed by the e-way bill portal/GSTN to generate, manage and cancel e-way bills.
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 Less Than 200 Kms 1 Day (24 Hours)
cargo
For every additional 200 Kms additional 1 Day
or part thereof
For Over dimensional cargo Less Than 20 Kms 1 Day
For every additional 20 Kms additional 1 Day
or part thereof
Validity of Eway bill can be extended also. The generator of such Eway bill has to either eight
hours before expiry or within eight hours after its expiry can extend Eway bill validity.
Documents or Details required to generate eWay Bill
1. Invoice/ Bill of Supply/ Challan related to the consignment of goods
2. Transport by road – Transporter ID or Vehicle number
3. Transport by rail, air, or ship – Transporter ID, Transport document number, and
date on the document
