E-Way bill in GST: Meaning, Process (2024)

When transporters move goods from one place to another, an e-Way bill is required. Put simply, it is an online document that provides relevant details on goods being transported from one location to another. Currently, GST e-Way bills are required when transporting goods over ₹50,000 with details on the goods being transported, its value, sender/consignor, receiver, and transporter details (e.g., vehicle number). It is applicable to all inter-state supply of goods (since April 2018) and in certain cases to intra-state supply as well.

The GST Network or GSTN is the platform through which you can electronically generate e-Way bill under GST. Let’s understand the meaning, how to generate and download, what it contains and more.

What is an e-Way Bill?

An e-Way bill is an electronic document that is required for transporting goods between states. Under the GST regime, all consignments above ₹50,000 value must have an e-Way bill. The e-document enables seamless movement of inter-state goods and also ensures compliance.

• Definition: A digital document for goods transportation
• Applicability: Primarily inter-state transport of goods valued above ₹50,000 (Note: For intra-state transport, states have specific rules. E.g., in Delhi and Tamil Nadu, the value of goods must exceed ₹1 lakh for GST e-Way bill generation)
• Generation: To be generated on the portal (powered by the GSTN): //ewaybillgst.gov.in/
• Contents: Details on goods type, HSN code, value, PIN code, consignor and consignee, vehicle details, etc.

This simplifies logistics and brings transparency and efficiency in GST administration.

What’s included in an e-Way bill GST?

As a sender or receiver of goods, it’s important to know what is included in an e-Way bill. Here’s a lost of the main components of a standard e-Way bill under GST.

• Consignor and Consignee details: Name, GSTIN, address (with PIN code)
• Details on goods being transported: Goods description, value of goods, HSN code, item name, quantity, distance being covered, reason for transportation
• Transport details: Vehicle number, mode of transport, transporter ID
• Place of supply/delivery: Complete address of delivery location with PIN code (Note: GST is a destination-based tax)
• Document number: Invoice/challan/bill number with date (Note: Can also be AWB number, Bill of Lading or any other relevant document)

Bill format:

A standard e-Way bill format comes with Part A and Part B:

• General details: QR code, bill number and date, generated by, validity (from and to with approximate distance)
• Part A: GSTIN, place of dispatch, document number and date, value of goods, reason for transportation, transporter name/ID
• Part B: Vehicle number, mode of transport (e.g., road transport), place of origin (state), date, entered by

Who should generate a GST e-Way bill?

Generating an e-Way bill under GST is mandatory in certain circ*mstances, while there are others who are exempted from it. Here’s a list for your reference.

Who should generate:

• Registered suppliers supplying goods over ₹50,000 across states
• Unregistered suppliers when supplying goods to a registered supplier
• Transporters when transporting goods (via air, road, rail, etc.) for registered suppliers/recipients
• Recipients if they have arranged for transportation directly from an unregistered supplier

Who/when e-Way bill GST generation not mandatory:

• Exempted goods transportation (specific to e-Way bills)
• Intra-state transportation (state-specific rules) or transport without a supply invoice for up to 50 kms within the state
• Goods transport for government departments not engaged in commercial activities (especially by railways)
• Specific cases of goods transported from Customs port

When is a e-Way bill generation required?

An e-Way bill is required when there’s supply of goods, i.e., before the goods are shipped. This can refer to an actual sale, transfer or even return and exchange of goods. In specific cases, an e-Way bill generation is required even if the value of goods doesn’t exceed the threshold of ₹50,000 (For instance, transport of handicraft goods between states by a GST registration exempted dealer).

Based on that understanding, listed below are instances when e-Way bill generation is required.

• Inter-state movement of goods of over ₹50,000 (e.g., from Bangalore to Hyderabad)
• Intra-state movement of goods as per state government rules (e.g., for West Bengal, e-Way bill required for moving goods over ₹1 lakh)
• Sending goods for job work from one location to another (e.g. sending fabric for stitching)
• Sale and transport of goods on e-Commerce portals by e-Commerce operators (E.g., e-Commerce marketplace sending goods to customers)
• Delivery of goods by unregistered supplier to registered supplier (E.g., local vendor delivering goods to a manufacturer)
• Return of goods to the supplier (e.g., defective items)

Also read: GST Credit note – Know how suppliers can issue credit notes when goods are returned

Find ways to generate GST e-Way bill

You can create an e-Way bill online using the e-Way bill system, or you can send an SMS through the registered phone number. Let’s examine how to create e-Way bills via the portal.

• Please make sure that you are registered on ewaybillgst.gov.in
• Keep invoice/challan and Transporter details handy

Follow the steps to generate e-Way bill:

• Login to the eWay bill system page using your login credentials (i.e., username, password, captcha)
• Select ‘Generate New’ from drop-down options for eWay bill and enter details (i.e., transaction type, sub type, document type, document number, document date)
• Enter complete ‘From’ and ‘To’ details (i.e., Name, GSTIN, Address, Place of supply, PIN code)
• Add additional details on the Item being shipped (i.e., product name, description, HSN, value of goods, quantity, GST with split for CGST/CGST/IGST and CESS)
• Update details on Transporter (i.e., mode of transport, distance covered, vehicle number, transporter name and/or ID, Transporter document number and date)
• Review details entered and click ‘Submit’ to submit the form
• View your 12 digit eway bill in Form EWB-01
• Click ‘Print’ option to print the eWay bill

Form EWB-01

Steps to generate bulk e-Way bills:

If you want to generate bulk e-Way bills you can do so on the portal. You will need to download specific tools from the portal (e.g., Excel formats. JSON tools etc) to upload your invoices in the required formats.

• Login to the e-Way bill portal
• Select ‘Generate Bulk‘ from the dropdown to generate bulk e-way bills
• Select ‘Choose file‘ and ‘Upload‘ options to upload modified JSON files (Note: You need to use the previously downloaded Excel and JSON tools for modification)
• Click ‘Generate‘ and individual e-Way bill will be generated

Steps to cancel e-Way bill:

In case you have generated an e-Way bill incorrectly, you can cancel the same within 24 hours of its generation. You will need to keep the bill number handy to do so. Note: A valid reason has to be provided such as incorrect data entry. Follow the steps below:

• Login to the portal
• Select ‘Cancel‘ option from dropdown list
• Enter 12-digit bill number and click ‘Go‘ to use
• View the e-Way bill
• Provide the reason for cancellation

The bill is now cancelled and cannot be reused.

Validity of e-Way bills

E-Way bills under GST are valid for a specific time. One of the factors that determines the validity of an e-Way bill is the distance covered. Here’s an overview (Note: Validity from the date of bill generation)

• Less than 100 kms: Valid for 1 day

• Between 100 kms and 300 kms: Valid for 3 days

• Between 300 kms and 500 kms: Valid for 5 days

• Between 500 kms and 1000 kms: Valid for 10 days

• More than 1000 kms: Valid for 15 days

In general, for every 100 kms distance covered, 1 day is added to e-Way bill validity. A new bill (i.e., Part B) must be generated if the transportation is not completed within the validity timelines. In such cases, you can extend the validity via the official portal (Note: Extension window opens 4 hours prior and 4 hours after validity time).

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