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Get a complete overview of the E-Way Bill process, including key rules, penalties, and how to stay compliant with GST regulations for hassle-free movement of goods.
In India, if you want to transport goods for business purposes, you need to be aware of the E-way Bill, which is being mandated under Rule 138 of Section 68 of the Goods and Services Act 2017.
The blog will explain to you all you need to know about the E-way Bill with the latest amendments and updates.
What is an E-Way Bill?
An E-Way Bill, i.e., an Electronic Way Bill, is a digital document that must be generated under the GST Act for the movement of goods from one place to another across India if the value of goods exceeds Rs. 50000. In certain states, the value of goods is exceeded.
There are two components to the E-Way Bill: Part A and Part B. The person who was issued the E-Way Bill should fill out Part A, while Part B comprises the transporter details, such as the vehicle number.
- Details of Goods
- Invoice or Bill number
- Value of Goods
- Place of delivery
- GST IN of the sender and receiver
- Transporters ID
- HSN Code
Latest Amendments for E-Way Bill
When is an E-Way Required?
When transporting goods valued at over Rs. 50,000, an E-way bill is required. Either a single invoice or the cumulative value of multiple invoices carried in the same vehicle must have an e-way bill for the movement.
The movement must be for a legitimate business purpose. Let us deep dive into conditions where an E-way Bill is required and where it is exempted.
An E-way bill is required in the following conditions:
Here are some exemptions to E-way Bill:
- Goods which are being moved using non-motorised vehicles (like handcarts)
- Goods moved from a customs port, airport, air cargo complex, or land customs station to an Inland Container Depot (ICD) or Container Freight Station (CFS) for clearance.
- Goods that are under customs supervision or have been sealed by customs.
- Goods moved under a customs bond from one customs station to another or to a port.
- Cargo in transit to or from Nepal or Bhutan.
- Movement of goods by the Defence Ministry of India.
- Transportation of empty cargo containers.
- Goods moved to or from a weighbridge within 20 km, accompanied by a delivery challan.
- Goods moved by rail where the consignor is a government authority.
- Goods exempted under specific state/UT GST rules.
- Goods listed as no supply under Schedule III or covered under specific tax notifications.
Who needs to generate the E-Way Bill?
This part outlines who needs to generate an E-Way Bill, as it is regulated under the GST Act that an E-Way Bill must be generated if the movement of goods is worth more than ₹50000.
Registered Person
- Must generate an E-Way Bill for the transport of goods over ₹50,000.
- They can also generate lower values optionally.
- They must fill out Part A of Form GST EWB-01 before movement.
Unregistered Persons
- Are required to generate an E-Way Bill.
- Where a supply is made by an unregistered person to a registered person, the receiver will have to ensure all the compliances are met as if they were the supplier
Transporter
- Must generate an E-Way Bill if the supplier has not.
- May opt not to generate if individual consignment values are below ₹50,000, but the overall value exceeds ₹50,000.
- They need to use Form GST EWB-02 for consolidated E-Way Bills.
The following table offers a clear explanation of the individuals authorised to generate an E-Way Bill, the situations in which they are required to do so, and the specific form they should use.
Note:
If a transporter is carrying multiple consignments in one vehicle, they can generate a Consolidated E-Way Bill using Form GST EWB-02 by entering all EWB numbers.
If the consignor or consignee hasn’t generated the EWB, the transporter can do so using the invoice or delivery challan.
How to Generate an E-way Bill (Step-by-Step Process)
You can generate an E-Way Bill and E-Way Bill number on E-Way Bill Portal 1 or E-Way Bill Portal 2 starting from 1st July 2025.
Here is a step-by-step process you should follow to generate an e-way bill.
- Visit https://ewaybillgst.gov.in/.
- Log in using your GST credentials (login ID and password).
- Navigate to the "Generate New" button.
- Fill Part A with invoice details, product details, the HSN code, the value of goods, and the GSTIN.
- Fill Part B with the transporter ID.
- Navigate to the "Submit" button.
- You will receive a unique E-Way Bill Number (EBN) and a QR code.
You must carry a printed or digital copy during transportation.
Check out our comprehensive guide on GST.
Generate E-Way Bill Through SMS
You can also generate, update, or cancel an E-Way Bill using your mobile phone via SMS. This method is helpful when there is limited internet access.
How to use SMS to manage E-Way Bills:
- Register your mobile number for SMS e-way bill services on the portal.
- After you register on the portal for the SMS service, you will be able to send SMS codes to a designated number provided by the E-Way Bill system.
- You can perform actions like generating a new bill, cancelling an existing bill and updating an existing bill through SMS.
This is a quick and simple way to manage E-Way Bills without logging into the portal.
Updated E-way bill Regulations
E-way Bill Validity
An e-way bill’s validity depends on various factors, and a standard guideline has been given under the GST Act 2017 for the validity of goods.
Validity starts from the date and time of bill generation.
Penalties for Non-Compliance with E-way Bill
Failure to carry an E-Way Bill during the transportation of goods carries a penalty.
- As per section 122 of the CGST Act 2017, a fine of ₹10,000 or the tax amount (whichever is higher)
- As per Section 129 of the CGST Act, 2017, the goods that have not followed the regulations of the E-way Bill may be detained or seized.
Tips to Avoid the Penalties
- Generate the E-Way Bill before dispatch
- Always update Part B with the correct details
- Keep an eye on amendments and updates in the GST Act
- In case of queries or clarification required, you can call or write:
Helpline Number: 1800-103-4786 (Toll-Free)
Email Support: helpdesk.ewaybill@gov.in
FAQ
1. If both the buyer and seller are unregistered, can an E-Way Bill be generated?
Yes, an E-way bill is necessary if both parties are unregistered too.
If both parties are unregistered under GST, the transporter (like a logistics company) is responsible for generating the E-Way Bill.
And if the transporter is not taking the consignment, then parties can generate e-way bills through guest login on the portal.
2. If the buyer is unregistered, who generates the E-Way Bill?
The registered seller must generate the E-Way Bill. GST law places the responsibility on the supplier (seller) when the recipient (buyer) is not registered.
The seller must fill in the buyer’s name, address, and PAN (if available) in the consignee details.
3. If the seller is unregistered, can the buyer generate the E-Way Bill?
The registered buyer must generate the E-Way Bill. The registered buyer is required to generate the E-Way Bill when purchasing goods worth more than ₹50,000 from an unregistered seller.
This is to ensure compliance and movement tracking even if the supplier is outside the GST net.
4. Is an e-way bill required for goods moving within the same state?
Yes, if the value exceeds ₹50,000 but there are some exemptions, for example:
- Gujarat: No E-Way Bill required for intra-state movement of certain goods.
- Delhi/Bihar: Higher thresholds for intra-state movement.
5. Is an E-Way Bill needed for non-GST goods?
No, E-Way Bill is not required for non-GST goods like petrol, alcohol for human consumption, etc.
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