E-Way Bill — complete guide for India

What is an e-way bill?

An e-way bill (EWB) is an electronically generated document required under Rule 138 of the CGST Rules, 2017, for the movement of goods exceeding a specified value. It serves as proof that the goods in transit are accompanied by a valid, tax-compliant document, enabling tax authorities to verify compliance at checkpoints without physically stopping every consignment for document checks.

The e-way bill system is managed through the dedicated portal at ewaybillgst.gov.in, which is integrated with the main GST portal.

When is an e-way bill required?

An e-way bill is mandatory when the value of the consignment exceeds ₹50,000 and the goods are moved:

• In relation to a supply (sale, inter-branch transfer, etc.)
• For reasons other than supply (e.g. sending goods for job work, exhibition, or return)
• Due to an inward supply from an unregistered person

Several states have prescribed a lower threshold for intra-state movement — for example, some states require an e-way bill even below ₹50,000 for certain commodity categories. Always check the relevant state notification.

Even for consignments below ₹50,000, an e-way bill is required in specific situations such as transport of handicraft goods by an unregistered person or notified goods (e.g. tobacco, pan masala).

Structure of an e-way bill: Part A and Part B

An e-way bill has two distinct parts:

Part B can be updated by the transporter if the vehicle details are not known when Part A is generated. An e-way bill number (EBN) is generated as soon as Part A is submitted; however, the EWB is not valid for movement until Part B is also completed.

How to generate an e-way bill

1. Log in at ewaybillgst.gov.in using your GSTIN and password (same credentials as the GST portal, or register separately for transporters).
2. Go to e-Waybill → Generate New in the left-hand menu.
3. Select the transaction sub-type (Supply, Export, Job Work, SKD/CKD, etc.) and enter the document (invoice/delivery challan) number and date.
4. Enter the recipient's GSTIN (or "URP" for unregistered parties), delivery state, and pincode.
5. Add the item details: product name, description, HSN code, quantity, unit, taxable value, and the applicable GST rate. The portal auto-calculates the tax amount.
6. Enter the transporter details (vehicle number for road transport, or transporter ID if the transporter will update Part B separately).
7. Click Submit. The portal generates a unique 12-digit E-Way Bill Number (EBN). Print or download the EWB document — it must accompany the goods.

Validity of an e-way bill

Validity is calculated from the date and time of EWB generation. Once the validity period expires, the goods cannot legally continue to move under that EWB.

The validity period can be extended by the EWB generator within 8 hours before expiry or 8 hours after expiry. Extension is allowed once, citing a valid reason such as transshipment, vehicle breakdown, or natural calamity.

Exemptions from e-way bill

Certain goods and movements are exempt from the e-way bill requirement under Annexure to Rule 138. Key exemptions include:

• Goods transported by non-motorised conveyance (e.g. bullock cart, cycle)
• Goods moved within a notified area or customs port area under customs supervision
• Empty cargo containers being transported
• Goods transported for defence or government purposes under the Ministry of Defence
• Goods in transit to or from Nepal or Bhutan
• Goods specified in Annexure to Rule 138 — including currency notes, jewellery and precious stones, used personal and household effects, and certain agricultural produce.

Who generates the e-way bill?

Responsibility depends on the nature of the transaction:

• Registered supplier generating an outward supply — the supplier generates it.
• Unregistered supplier to a registered recipient — the registered recipient must generate it.
• Both parties unregistered — the transporter must generate it before commencing movement.
• E-commerce operator — the operator generates it when goods are sourced from unregistered sellers.

Penalties for non-compliance

Moving goods without a valid e-way bill, or with a defective EWB, attracts:

• A penalty of ₹10,000 or the tax amount evaded, whichever is higher under Section 122 of the CGST Act.
• Detention of the goods and conveyance by the tax officer, who may release them only on payment of the applicable tax plus penalty.
• In cases of intentional evasion, the goods may also be confiscated.

Keeping invoice records to support e-way bills

An e-way bill requires the invoice number, date, HSN code, and taxable value — all of which must exactly match the accompanying invoice. Using BillRaja's GST invoice generator ensures every bill already carries the correct HSN codes and value, so generating the corresponding e-way bill is simply a matter of copying across the figures. Read more about e-invoicing under GST to understand how the Invoice Registration Portal integrates with the e-way bill system for larger taxpayers.