What is an E-Way Bill?
An E-Way Bill (Electronic Way Bill) is a digital document required for the movement of goods worth more than ₹50,000 (in most states) from one place to another. It is generated on the E-Way Bill portal (ewaybillgst.gov.in) and serves as evidence that goods are being transported with proper GST documentation.
When is an E-Way Bill Required?
An e-way bill must be generated when goods valued above ₹50,000 are transported:
- In connection with a supply (sale)
- For reasons other than supply (job work, inter-branch transfer)
- Due to inward supply from an unregistered person
Some states have reduced the threshold to ₹1 lakh for intra-state movement. Always check your state's specific rules.
Who Should Generate the E-Way Bill?
| Mode of Transport | Responsibility |
|---|---|
| Own/hired vehicle | Registered consignor or consignee |
| Through transporter | Either supplier/recipient or transporter |
| Unregistered supplier (value above ₹50,000) | Recipient must generate |
E-Way Bill Components
Part A – Supply Details
Contains information about the goods being moved:
- GSTIN of supplier and recipient
- Place of dispatch and delivery (PIN codes)
- Document type and number (invoice, bill of supply, delivery challan)
- HSN code, product description, quantity, and value
- Transport mode selection
Part B – Transport Details
Contains vehicle information:
- Road: Vehicle number
- Rail: Railway receipt number, date
- Air: Airway bill number, date
- Ship: Bill of lading number, date
E-Way Bill Validity
| Mode | Distance | Validity |
|---|---|---|
| Regular (road/rail) | Up to 200 km | 1 day |
| Regular (road/rail) | Every additional 200 km | +1 day |
| Over Dimensional Cargo (ODC) | Up to 20 km | 1 day |
| Over Dimensional Cargo (ODC) | Every additional 20 km | +1 day |
Validity starts from the time Part B is filled (not Part A). If goods cannot be transported within the validity period, the consignor/transporter can extend the validity by updating Part B within 8 hours before or after expiry.
Step-by-Step E-Way Bill Generation
- Login to ewaybillgst.gov.in with GSTIN credentials
- Select "Generate New" from the e-way bill menu
- Choose transaction type — Outward (supply from you) or Inward (supply to you)
- Enter supplier and recipient details — GSTIN, name, and address
- Fill product details — HSN code, description, quantity, unit, and value
- Select transport mode and enter vehicle number or transporter ID
- Click "Submit" — The system generates a unique 12-digit E-Way Bill Number (EBN)
- Print or save the e-way bill for the transporter
When E-Way Bill is NOT Required
- Goods transported by non-motorized conveyance
- Goods moved within the same 10 km radius from the place of business (in some states)
- Specific exempt goods like vegetables, fruits, milk, eggs, etc.
- Empty cargo containers being moved
- Goods moved by the Defence Ministry
- Transit cargo from/to Nepal or Bhutan
Penalties for Non-Compliance
- Moving goods without e-way bill: Penalty of ₹10,000 or tax sought to be evaded, whichever is higher
- Vehicle and goods may be detained by authorities during transit
- Release after payment of applicable tax and penalty (200% of tax in case of intention to evade)
E-Way Bill Integration with FileWithUs.ai
FileWithUs.ai integrates with the E-Way Bill system to generate e-way bills directly from your invoices. When you create an invoice for goods above ₹50,000, the platform prompts you to generate the e-way bill, auto-filling Part A from invoice data. Simply add vehicle details for Part B, and your e-way bill is ready.
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