EWay Bill is an electronic way bill for movement of goods which can be generated on the eWay Bill Portal. Transport of goods of more than Rs. 50,000 (Single Invoice/bill/delivery challan) in value in a vehicle cannot be made by a registered person without an eway bill.
Alternatively, Eway bill can also be generated or cancelled Android App and by Site-to-Site Integration(through API).
When an eway bill is generated a unique eway bill number (EBN) is allocated and is available to the supplier, recipient, and the transporter.
2 Who should Generate an eWay Bill?
Registered Person – Eway bill must be generated when there is a movement of goods of more than Rs 50,000 in value to or from a Registered Person. A Registered person or the transporter may choose to generate and carry eway bill even if the value of goods is less than Rs 50,000.
Unregistered Persons – Unregistered persons are also required to generate e-Way Bill. However, where a supply is made by an unregistered person to a registered person, the receiver will have to ensure all the compliances are met as if they were the supplier.
Transporter – Transporters carrying goods by road, air, rail, etc. also need to generate e-Way Bill if the supplier has not generated an e-Way Bill.
3When Should eWay Bill be issued?
eWay bill will be generated when there is a movement of goods in a vehicle/ conveyance of value more than Rs. 50,000( either each Invoice or in (aggregate of all Invoices in a vehicle/ Conveyance)# ) –
In relation to a ‘supply’
For reasons other than a ‘supply’ ( say a return)
Due to inward ‘supply’ from an unregistered person
For this purpose, a supply may be either of the following:
A supply made for a consideration (payment) in the course of business
A supply made for a consideration (payment) which may not be in the course of business
A supply without consideration (without payment)In simpler terms, the term ‘supply’ usually means a:
Sale – sale of goods and payment made
Transfer – branch transfers for instance
Barter/Exchange – where the payment is by goods instead of in money.
Therefore, eWay Bills must be generated on the common portal for all these types of movements.For certain specified Goods, the eway bill needs to be generated mandatorily even if the Value of the consignment of Goods is less than Rs. 50,000:
Inter-State movement of Goods by the Principal to the Job-worker by Principal/ registered Job-worker***,
Inter-State Transport of Handicraft goods by a dealer exempted from GST registration
4 Cases when eWay bill is Not Required
In the following cases it is not necessary to generate e-Way Bil:
The mode of transport is non-motor vehicle
Goods transported from Customs port, airport, air cargo complex or land customs station to Inland Container Depot (ICD) or Container Freight Station (CFS) for clearance by Customs.
Goods transported under Customs supervision or under customs seal
Goods transported under Customs Bond from ICD to Customs port or from one custom station to another.
Transit cargo transported to or from Nepal or Bhutan
Movement of goods caused by defence formation under Ministry of defence as a consignor or consignee
Empty Cargo containers are being transported
Consignor transporting goods to or from between place of business and a weighbridge for weighment at a distance of 20 kms, accompanied by a Delivery challan.
Goods being transported by rail where the Consignor of goods is the Central Government, State Governments or a local authority.
Goods specifed as exempt from E-Way bill requirements in the respective State/Union territory GST Rules.
Transport of certain specified goods- Includes the list of exempt supply of goods, Annexure to Rule 138(14), goods treated as no supply as per Schedule III, Certain schedule to Central tax Rate notifications.
5. Status of Implementation across India
Inter-State movement of goods has seen rise in numbers of generation of eway bills ever since its implementation began from 1st April 2018.
State-wise implementation of e-way bill system has seen a good response with all the States and Union Territories joining the league in the generation of eway bills for movement of goods within the State/UT.
However, reliefs have been provided to people of few States by way of exempting them from eway bill generation in case of monetary limits falling below threshold amount or certain specified items. For Instance, TAMIL NADU has exempted people of its State from generation of eway bill if the monetary limit of the items falls below Rs. One Lakh. To know more of such reliefs for other States/UTs, visit Commercial Tax websites for each of such States/UTs
NOTE- From 3rd June 2018, eway bills shall be compulsory for all the States and UTs to use eway bills within the State or UTs.
6. How to generate eWay Bill
7. Validity of eWay Bill
An e-way bill is valid for periods as listed below, which is based on the distance travelled by the goods. Validity is calculated from the date and time of generation of e-way bill-
Type of conveyance
Validity of EWB
Other than Over dimensional cargo
Less Than 100 Kms
For every additional 100 Kms or part thereof
additional 1 Day
For Over dimensional cargo
Less Than 20 Kms
For every additional 20 Kms or part thereof
additional 1 Day
Validity of Eway bill can be extended also. The generator of such Eway bill has to either four hours before expiry or within four hours after its expiry can extend Eway bill validity.
8. Documents or Details required to generate eWay Bill
Invoice/ Bill of Supply/ Challan related to the consignment of goods
Transport by road – Transporter id or Vehicle number
Transport by rail, air, or ship – Transporter ID, Transport document number, and date on the document