What is an E-Way Bill?

Rules, Process, and How to Generate It Online

In the era of GST, smooth movement of goods across state and city borders is crucial. To bring transparency and reduce tax evasion, the Government of India introduced the E-Way Bill system under GST law. If you are a supplier, transporter, or a business involved in goods movement, understanding how the E-Way Bill works is essential.

This blog explains what an E-Way Bill is, when it's required, the rules around it, and the simple steps to generate one online.

📌 What is an E-Way Bill?

An E-Way Bill (Electronic Way Bill) is a digital document generated on the GST portal to track the movement of goods. It is mandatory when the value of goods exceeds ₹50,000 (either single invoice or in aggregate) during transportation.

It contains details like:

• Consignor and consignee information

• Description and value of goods

• Transporter details (vehicle number, mode of transport, etc.)

• GSTIN of supplier and receiver

🧾 Legal Backing: Section 68 of CGST Act & Rule 138 of CGST Rules

Under Section 68 of the CGST Act and Rule 138, the government has made it compulsory to carry an E-Way Bill while transporting goods—interstate and intrastate—as notified.

🚚 When is an E-Way Bill Required?

An E-Way Bill is required when:

• Goods are moved in relation to a supply, return, or job work

• Value of goods is more than ₹50,000 (including GST)

• Movement is by road, rail, air, or vessel

• Unregistered persons are involved in supply

✅ Even if the value is below ₹50,000, one may voluntarily generate an E-Way Bill.

❌ When is it NOT Required?

No E-Way Bill is needed for:

• Goods transported by non-motorized conveyance (e.g., handcart)

• Transport within 10 km radius (only Part A needed)

• Specified exempted goods (e.g., fresh vegetables, milk, newspaper)

• Customs clearance from port to warehouse

🧮 Who Should Generate an E-Way Bill?

🌐 How to Generate an E-Way Bill Online

Follow these steps to generate an E-Way Bill on the official portal:

Step 1: Visit the E-Way Bill Portal
Go to: https://ewaybillgst.gov.in

Step 2: Login to Your Account
Use your GSTIN, username, and password to log in.

Step 3: Click on “Generate New”
Go to the left panel and select “E-Waybill > Generate New”.

Step 4: Fill in Part A Details
Enter:

• From and To (GSTIN or address)

• Document Type (Invoice, Bill of Supply)

• Document Number and Date

• Item details (HSN, quantity, value, tax)

Step 5: Fill in Part B (Transport Details)

• Vehicle number

• Transporter ID or name

• Mode of transport (road, rail, etc.)

Step 6: Submit and Generate
After submission, a unique 12-digit E-Way Bill Number (EBN) is generated along with a QR code and printable copy.

🕒 Validity of E-Way Bill

Validity is calculated from the date and time of generation.

📋 Penalty for Non-Compliance

If goods are transported without a valid E-Way Bill:

• Penalty of ₹10,000 or tax sought to be evaded (whichever is higher)

• Goods and vehicle can be detained or seized

Frequently Asked Questions