GST eWay Bill

The full form of e-way bill is Electronic Way Bill. It applies to the movement of goods in both inter-state and intra-state transportation.

An e-way bill is an electronic document generated on the e-way bill portal evidencing the movement of goods. It is a compliance mechanism under GST where the person causing the movement of goods (consignor/seller) uploads relevant information prior to the movement and generates the e-way bill.

It contains:

• Name of consignor
• Name of consignee
• Point of origin
• Destination details
• Route

Requirement: Every GST-registered person causing movement of goods with consignment value above ₹50,000 must furnish details in Form GST EWB-01 before movement.

• Faster movement of goods
• Improved turnaround time for trucks due to checkpost removal
• Reduced travel time and cost for logistics
• User-friendly online generation (no need to visit offices)
• Minimizes tax evasion through digital tracking

• Register on the e-way bill portal.
• Generate the e-way bill; a unique e-way bill number (EBN) is shared with:

• Supplier

• Recipient

• Transporter

1. After Part A of Form GST EWB-01 is filed, the other party can accept or reject the e-way bill within 72 hours. Otherwise, it is deemed accepted.

Note: Part B (vehicle number) can be updated by the transporter in case of vehicle change or damage.

As per Rule 138 of CGST Act, 2017, generate an e-way bill if:

• Goods movement by a registered person exceeds ₹50,000
• Supply-related or other movements
• Inward supply from an unregistered person

Exceptions:

• Non-motorized conveyance (e.g., animal carts)
• Customs ports, airports, ICDs, or freight stations
• Within notified areas under state rules
• Tax-exempt goods (except de-oiled cake)
• Negative list goods (e.g., alcohol, petroleum crude, high-speed diesel, petrol, natural gas, ATF)

Below ₹50,000:

• Inter-state transfer for job work: e-way bill required by principal
• Inter-state handicraft goods: required even if exempt from GST registration

Form GST EWB-01 has two parts:

• Part A: Invoice, supplier, receiver, items, HSN code, tax rates
• Part B: Transporter details (mode, distance, vehicle number, transporter ID)

Responsibility:

Documents Required:

• Tax invoice, Bill of Supply, Delivery Challan
• Transporter ID & vehicle number
• Transport document number (rail, ship, air)

Modes: SMS, Android App, Web Portal, API, GST Suvidha Providers

SMS Registration:

• Use registered mobile number
• Receive OTP, verify, select User ID
• Max 2 mobile numbers can be registered for SMS e-way bill generation

Android App Registration:

• Register on the portal with Android mobile details
• Authorize user via IMEI number
• Generate e-way bill directly from the app

Web Portal Registration:

• Go to ewaybillgst.gov.in
• Enter GSTIN and captcha
• Fill e-Way Bill Registration Form (auto-populated from GST portal)
• Verify OTP, create username & password

Unregistered Transporter Registration:

• Provide PAN, business type, place, Aadhaar/mobile authentication
• Upload proof of address & ID
• System generates 15-character Transporter ID

• Log in on ewaybillgst.gov.in
• Select e-way bill option → EWB-01 Entry Form
• Select Supply Type: Outward / Inward
• Select Sub Type (Supply, Export, Job Work, SKD/CKD, Recipient not known, Own Use, Exhibition, Line Sale, Others)
• Select Document Type: Tax Invoice, Bill of Supply, Delivery Challan
• Enter document number & date
• Select Transaction Type: Regular / Bill to ship to / Bill from & ship from
• Enter from & to place details, GSTN, and consignee details (use "URP" for unregistered dealers)
• Enter item details: product name, HSN, quantity, taxable value, tax rates
• Enter transporter details in Part B: mode, vehicle type, vehicle number, distance
• Click Preview → Submit → e-way bill generated
• Printing: Option to print single or detailed e-way bill

• Helps transporter & officers verify authenticity
• Contains e-way bill number, GSTIN, date & time of creation

• Can cancel within 24 hours if goods not transported or details incorrect
• Cannot cancel if verified in transit under Rule 138B

Steps to cancel:

• Go to E-way Bill → Cancel
• Enter e-way bill number & go
• Select reason (Duplicate, Order Cancelled, Data Entry Mistake, Other)
• Add remarks if needed → Click Cancel