What is an E-Way Bill?
An e-way bill is required for movement of goods worth over ₹50,000 — inter-state or intra-state. Generated on ewaybillgst.gov.in and must accompany goods during transport.
When Required
- Consignment value over ₹50,000 (per invoice, or aggregate per vehicle)
- Inter-state movement of handicrafts or goods for job work — even below ₹50,000
- Inter-state movement to/from a job worker
Some states have lower intra-state thresholds (e.g., Tamil Nadu ₹1 lakh for some commodities). Check your state notification.
Exemptions
- Goods transported by non-motorised conveyance
- Within 50 km supplier to transporter (Part B can be filled later)
- Specified goods — fresh fruits, vegetables, milk, fish, books, jewellery (Annexure to Rule 138)
- Empty cargo containers
- Defence/military equipment
Who Generates It
| Scenario | Generated by |
|---|---|
| Registered supplier, own vehicle | Supplier |
| Registered recipient (FOB basis) | Recipient |
| Through transporter | Supplier or recipient; if neither, transporter |
| Unregistered supplier to registered recipient | Recipient |
How to Generate
- Register at ewaybillgst.gov.in with GSTIN. Transporters without GSTIN get a 15-character TRANSIN.
- Click Generate New → fill Part A: GSTINs, place of dispatch and delivery (PINs), invoice details, value, HSN, tax rate, reason for transport.
- Fill Part B: vehicle number (or transporter doc for rail/air/ship), mode of transport, distance.
- Submit → receive 12-digit E-Way Bill Number (EBN). Print and ensure it travels with goods.
Validity
| Distance | Validity |
|---|---|
| Up to 200 km | 1 day |
| Every additional 200 km (or part) | +1 day |
Example: 750 km journey = 1 day (first 200) + 3 days (next 600 in 200-km blocks) = 4 days validity. Days are 24-hour blocks from generation time.
Modifications
- Vehicle details (Part B) — yes, anytime during validity
- Invoice details (Part A) — no; cancel within 24 hours and regenerate
- Cancellation — within 24 hours, provided no in-transit verification done
- Extension — for natural calamity or breakdown; file before expiry
Consolidated E-Way Bill
When a vehicle carries goods of multiple consignors (typical for transporters), a Consolidated E-Way Bill (Form EWB-02) combines multiple individual e-way bills under one document — convenient at check-posts.
Penalties
- Moving without e-way bill — ₹10,000 or tax sought to be evaded, whichever higher
- Detention & seizure of goods/vehicle
- Release on payment of tax + penalty + 100% of tax
iAccounting integrates directly with the e-way bill portal. Save a sales invoice → e-way bill generated and printed in one click. Vehicle change, cancellation, extension all from inside the software.
See integration →Continue Learning
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