Chapter 12: E-Way Bill

The E-Way Bill (Electronic Way Bill) is a document required for the movement of goods valued above a prescribed threshold, generated electronically on the GST E-Way Bill Portal

Statutory Basis: Section 68 of the CGST Act, 2017 and Rules 138 to 138E of the CGST Rules, 2017.

Purpose:

To ensure trackability of goods movement.

To curb tax evasion through transport-level monitoring.

To integrate the supply chain with the GST compliance system.

Mandatory Generation: An e-way bill must be generated before the commencement of movement of goods if:

Value of consignment > ₹50,000, and

Goods are moved for supply (sale), return, job work, transfer, or any other reason.

Who Should Generate:

Documents Required for Generation:

Tax invoice / bill of supply / delivery challan.

Transport details (vehicle number, transporter ID).

(a) Generation Process

1️⃣ Login to ewaybillgst.gov.in. 2️⃣ Enter details in Part A (supply details) and Part B (transport details). 3️⃣ System generates a unique E-Way Bill Number (EBN). 4️⃣ EBN is shared automatically with supplier, recipient, and transporter.

Form Used:

Form GST EWB-01

Part A – details of invoice, supplier, recipient, and goods.

Part B – vehicle number or transport document number.

(b) Validity Period

Extension:

Validity can be extended by the transporter within 8 hours before or after expiry of the E-Way Bill.

Cancellation:

E-Way Bill can be cancelled within 24 hours of generation if goods are not transported or if invoice is cancelled.

E-way bill is mandatory for all types of movement—inward, outward, or even non-supply movements such as stock transfers or job work.

(a) Inter-State vs. Intra-State

Inter-State: Mandatory for all goods > ₹50,000.

Intra-State: Threshold may vary as per State notification (e.g., ₹1 lakh in some States).

(b) By Whom Movement Can Be Made

(c) Verification During Movement

Officers can intercept vehicles to verify e-way bills.

Inspection details recorded in Form GST EWB-03.

Physical verification can’t be repeated unless new information arises.

Consequences of Non-Compliance:

Detention or seizure of goods under Section 129.

Penalty up to 100% of tax payable or ₹10,000, whichever higher.

Example: A Delhi trader sends goods worth ₹2 lakh to Mumbai. → E-way bill must be generated by supplier. → Validity = approx. 3 days (for ~1,200 km distance). → Transporter must carry invoice + e-way bill printout or electronic copy.

Certain goods and circumstances are exempted from e-way bill requirements.

(a) Goods Exempted

As per Rule 138(14) and relevant notifications:

Petroleum crude, motor spirit, natural gas.

Liquefied petroleum gas (LPG).

Aviation turbine fuel (ATF).

Alcoholic liquor for human consumption.

Goods transported under customs supervision (bonded warehouse).

Defence movement of goods.

Goods transported by non-motorised conveyance.

Goods within notified areas (intra-city movements below limits).

(b) Special Scenarios

Scenario	Responsibility
Supply by registered person	Supplier or recipient
Supply by unregistered person	Recipient (if registered)
Movement by transporter	Transporter (if supplier/recipient fails to generate)

Distance to be Covered	Validity of E-Way Bill
Up to 100 km	1 day
For every additional 100 km	+1 day

Mode of Transport	Responsibility for E-Way Bill
Own conveyance	Supplier / Recipient
Hired vehicle / transporter	Transporter
Rail, air, vessel	Supplier / Recipient (before dispatch)

Scenario	Treatment
Job Work	E-way bill required regardless of consignment value.
Hand Delivery or Courier	E-way bill must mention “hand delivery” mode with person’s details.
Multiple Invoices in One Vehicle	Consolidated e-way bill (Form EWB-02) can be generated.
Transporter Changev	Part B can be updated anytime during journey.
Imports/Exports	E-way bill required for transport from port to premises or vice versa.

Concept	Form/Rule	Essence
E-Way Bill Generation	Rule 138	Mandatory for goods > ₹50,000
Form for Generation	EWB-01	Part A (Invoice) + Part B (Transport)
Validity	Rule 138(10)	1 day per 100 km (extendable)
Cancellation	Rule 138(9)	Within 24 hours
Consolidated Bill	EWB-02	Multiple consignments in one vehicle
Inspection	Rule 138B	Verification & detention procedure
Exemptions	Rule 138(14)	Specific goods & conditions notified