Home / E-Way Bill
What is E-Way Bill?

E-way bill or Electronic-way bill is a document introduced under the GST regime that needs to be generated before transporting or shipping goods worth more than INR 50,000 within state or interstate. 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) without an e-way bill. The physical copy of e-way bill must be present with the transporter or the person in charge of the conveyance When an e-way bill is generated, a unique Eway Bill Number (EBN) is allocated and is available to the supplier, recipient, and the transporter. The e-way bill has been made mandatory for inter-state supplies from April 1, 2018, and for intra-state supplies from April 25, 2018, in certain states (Arunachal Pradesh, Madhya Pradesh, Meghalaya, Sikkim, and Puducherry).

Who should generate the e-way bill and why?
  • Registered Person: Eway bill must be generated when there is a movement of goods of more than Rs 50,000 in value to or from a registered person. Every registered person who may be a consignor, consignee, recipient or transporter should generate an e-way bill, if the transportation is being done through their own or hired means of transport (air/rail/road).
  • Unregistered Persons: Unregistered persons are also required to generate e-Way Bill. Here, the recipient will need to follow the compliance procedure since the supplier is not registered.
  • Transporter: The transporter should generate an e-way bill, if both the consignor and the consignee fail to generate an e-way bill despite having handed over the goods to the transporter, for conveyance by road.
Validity of E-Way Bill
Distance Vehical Type Validity
Up to 100km Other than Over dimensional cargo One Day
For every 100 km. or part thereof thereafter Other than Over dimensional cargo One additional day
Up to 20 km Over Dimensional Cargo One day
For every 20 km. or part thereof thereafter Over Dimensional Cargo One additional day
    ... No Content