E-Way Bill is an electronic waybill for the movement of goods created on the e-Way Bill Portal. GST registrants are not allowed to transport goods in vehicles worth more than Rs. 50,000 (single invoice/invoice/delivery) without e-way account created at ewaybillgst.gov.in. You can also create or cancel E-way invoices through cross-site integration via SMS, Android apps, and APIs. When creating an electronic invoice, you are assigned a unique Electronic Invoice Number (EBN) that can be used by suppliers, recipients, and carriers.
When Should E-Way Bill Be issued?
E-Way invoices are generated when goods are moved by vehicle/vehicle over Rs. 50,000 (each invoice or all invoices for vehicle/vehicle) –
- In relation to a ‘supply’
- For reasons other than a ‘supply’ (say a return)
- Due to internal “shipping” by unregistered persons
For this, the supply can be one of the following:
- The act of supplying consideration (payment) in the course of economic activity
- Paid delivery (payment), may not be carried out in the course of economic activity.
- A supply without consideration (without payment) In simpler terms, the term ‘supply’ usually means a:
- Sale – settlement of goods and payment made
- Transfer – move to the branch for instance
- Barter/Exchange – When payment is made with products other than cash,
Therefore, e-Way Bills must be configured in a single portal for all these types of travel. For certain specific products, you must create an e-invoice even if the consignment amount of the product is less than 5 million won. 50,000:
- Inter-State transfer of goods to the employee/registered employee
- Interstate transport of handicrafts by dealers exempt from GST registration.
Who should Generate An E-Way Bill?
- Registered Person –A freight invoice must be issued when moving goods over Rs 50,000 to or from the registrar. The Registrant or Carrier may complete and carry an electronic waybill even if the value of the goods is less than Rs 50,000.
- Unregistered Persons –People who are not registered are also required to fill out an e-Way invoice. However, if an unregistered person supplies to a registered person, the recipient must ensure that all requirements are met as if he were the supplier.
- Transporter – A carrier that transports goods by road, air, or rail. Even if your provider has not generated an e-Way Bill, you will still need to create an e-Way Bill.
Transporters are not required to create an E-way waybill (in EWB-01 or EWB-02 format) where all the consignments in the conveyance
- Individually (1 document**) Rs 50,000 or less BUT
- Cumulative (all documents** combined) exceeds Rs 50,000.
*Document means Tax Invoice/Delivery challan/Bill of supply
Unregistered Transporters will be issued a Transporter ID when they register on the e-way payment portal and can then generate an E-way bill.
|Every registered person under GST||Before movement of goods||Fill Part A||Form GST EWB-01|
|Registered person is consignor or consignee (mode of transport may be owned or hired) OR is a recipient of goods||Before movement of goods||Fill Part B||Form GST EWB-01|
|Registered person is consignor or consignee and goods are handed over to transporter of goods||Before movement of goods||Fill Part B||In Part B of FORM GST EWB-01, the registered must provide information related to the transporter.|
|Transporter of goods||Before movement of goods||Generate e-way bill on basis of information shared by the registered person in Part A of FORM GST EWB-01|
Note: If a carrier is shipping multiple shipments in the same vehicle, the carrier can use the GST EWB02 form to generate a unified electronic waybill numbering each lot an electronic waybill number. If neither the shipper nor the consignee has created an electronic waybill, the carrier may complete* by filling out PART A of FORM GST EWB01 based on the invoice/waybill/shipment issued by the carrier.
Cases When E-Way Bill Is Not Required
You do not need to generate an e-Way bill if
- The Mode of transport – non-motorized.
- Goods transported to Inward Container Depot (ICD) or Container Freight Station (CFS) for customs clearance at customs ports, airports, air cargo facilities or ground customs.
- Cleared or sealed goods
- Goods are transported under customs security from customs port to customs port or from one customs office to another.
- Goods transported to and from Nepal or Bhutan
- Movement of goods as a consignee or consignee due to a defined formation under the Ministry of National Defence
- Shipping empty cargo containers are being transported.
- A shipper who travels between the workshop and the weighbridge or a shipper who accompanies a delivery driver to return the distance of 20 km, accompanied by a delivery challan.
- Goods transported by rail where the consignor is a central, state, or municipality
- Items listed as exempt from E-Way account requirements under applicable state/union GST regulations.
- Includes goods deemed not to be shipped pursuant to the List of Items Exempt from Carriage for Certain Goods, Rule 138(14) Addendum, Annex III, Specific Addendum to Central Charge Notices. (PDF of product listing).
Note: Part B of the e-Way Bill is not required if the distance between the shipper or consignee and the carrier is less than 50 km and the vehicle is in the same condition
State-Wise E-Way Bill Rules And Limits
When moving goods between states, e-invoicing has increased since implementation began on April 1, 2018. State-wide adoption of e-invoicing systems has been well received, as all states and federal territories have joined the e-invoicing league. Invoice for movement of goods within the state/UT.
However, residents of some states have benefited by waiving toll charges if the monetary limit falls below a threshold or certain specific items. For example, Tamil Nadu exempted residents of the state from billing charges if the monetary limit of the item was less than Rs. 100 million. To learn more about these reliefs for other states/union, visit the e-way state billing rules and thresholds page or check the relevant commercial tax website for that state/union.
How To generate E-Way Bill
An e-Way account number can be created in the e-Way billing portal. What you need to do is enter the portal. For a detailed step-by-step guide on creating an e-Way invoice, check out our article – Guide to Creating an e-Way Invoice Online.
Validity Of E-Way Bill
Your e-way account is valid for the period listed below based on the distance travelled by the item. The validity period is calculated from the e-way invoice creation date
|Type of conveyance||Distance||Validity of EWB|
|Other than over-dimensional cargo||Less Than 200 Km||1 Day|
|For every additional 200 Kms or part thereof||additional 1 Day|
|For Over dimensional cargo||Less Than 20 Km||1 Day|
|For every additional 20 Kms or part thereof||additional 1 Day|
You can also extend your E-way account. The creator of these E-way Invoices may extend the validity of the E-way Invoice up to 8 hours prior to expiration or within 8 hours after expiration.
Documents Or Details Required To Generate E-Way Bill
- Bills of supply/invoice/consignment-related issues
- Transport by road – Transportation identifier or vehicle number.
- Transport by Rail, Air, or Sea Transport – transporter id, document number of transport, and date on the document.