Page Contents
E Way Bill is an electronic way bill for movement of goods which can be generated other eWay Bill Portal. Transport of goods of more than Rs. 50,000 (Single Invoice/bill/deliverychallan) in value in a vehicle cannot be made by a registered person without an e way bill.
Alternatively, Eway bill can also be generated or cancelled through SMS, Android App and by Site-to-Site Integration(through API).
When an eway bill is generated a unique eway bill number (EBN) is allocated and is available to the supplier, recipient, and the transporter.
E-Way bill will be generated when there is a movement of goods in a vehicle/ conveyance of value more than Rs. 50,000( either each Invoice or in (aggregate of all Invoices in a vehicle/ Conveyance) –
For this purpose, a supply may be either of the following:
In simpler terms, the term ‘supply’ usually means a:
Therefore, e Way 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:
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.
More read:
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 cargo | Less Than 100 Kms | 1 Day |
For every additional 100 Kms or part thereof | additional 1 Day | |
For Over dimensional cargo | Less Than 20 Kms | 1 Day |
For every additional 20 Kms or part thereof | additional 1 Day |
Validity of Eway bill can be extended also. The generator of such Eway bill has to either four hours before expiry or within four hours after its expiry can extend Eway bill validity
If there is mistake, incorrect or wrong entry in the e-way bill, then it cannot be edited or corrected.
Once a GST E-Way Bill is generated but goods were not transported or are not being transported, then the GST e-way bill can be cancelled through the GST portal or through a GST Facilitation Centre within 24 hours of generation of the e-way bill.
Documents or Details required to generate eWay Bill
latest updates
Exploring Corporate Bonds in India - A Comprehensive Guide Corporate bonds in India represent a compelling investment option, offering a… Read More
Central Board of Direct Taxes Mandates E-Filing of Appendix-II Forms under Income Tax Rules, 1962 The Central Board of Direct… Read More
Payment System or mechanism under GST Regime General Rules for Payments Regular taxpayers under GST must compute tax monthly,… Read More
Rule 86B under the GST Regime Rule 86B is a provision introduced under the Goods and Services Tax (GST) regime… Read More
Big Relief to Taxpayers- welcome change for GST taxpayers The recent update by the Goods and Services Tax Network (GSTN)… Read More
Central Board of Indirect Taxes & Customs Circulars Issued on 26th June 2024 Following the recommendations from the 53rd GST… Read More