What is an e-way bill?
Reviewed by Ranga & Company
E-way bill: An e-way bill is an electronic document generated on the GST e-way bill portal before goods worth more than ₹50,000 are moved, recording the consignment, the parties and the vehicle.
At a glance
- Portal
- ewaybillgst.gov.in
- Threshold
- Consignment value above ₹50,000 (inter-state)
- Within Rajasthan
- The state notifies its own limit and exemptions; check the current notification
- Parts
- Part A (invoice and parties), Part B (vehicle)
- Validity
- 1 day per 200 km for normal cargo
Generating an e-way bill
- Log in to the e-way bill portal with your GSTIN
- Fill Part A: invoice details, HSN, value, supplier and recipient GSTINs, distance
- Fill Part B: vehicle number, or let the transporter update it
- Give the e-way bill number to the driver; it can be shown on a phone
If you generate an e-invoice, the e-way bill can be generated from the IRN without re-entering invoice data.
If goods are stopped without one
Officers can detain the goods and vehicle and levy a penalty under section 129, which can be as high as twice the tax on the goods. Keep the e-way bill and invoice with every consignment.
Common mistakes
- Not updating Part B when the vehicle changes mid-route
- Letting the e-way bill expire on long trips instead of extending it
- Splitting one consignment into several invoices to stay under the limit
Frequently asked questions
When is an e-way bill required?
For the movement of goods worth more than ₹50,000 in a consignment, with exemptions for certain goods and short distances. States set their own rules for movement within the state.
How long is an e-way bill valid?
One day for every 200 km for normal cargo, counted from when Part B is first entered.
Who generates the e-way bill?
The supplier, the recipient or the transporter can generate it; usually the supplier does.
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