E-Way Bill Under GST: When It Is Required and How to Generate It

An e-way bill is an electronic document required to move goods above a specified value from one place to another under GST. It helps tax authorities track the movement of goods and reduces tax evasion. If you sell, transport or receive goods, you need to know how it works.

When is an e-way bill required?

• When goods worth more than the notified threshold are moved, whether for sale, transfer, job work or return.
• For inter-state movement, and for intra-state movement as per the rules of the state.
• In some cases regardless of value, such as goods sent for job work across states and handicraft goods by certain dealers.

Who generates it?

• The registered supplier or recipient causing the movement, or
• The transporter, if neither has generated it.

Parts of an e-way bill

• Part A – invoice details, GSTINs, place of delivery, value, HSN code and reason for transport.
• Part B – transport details such as vehicle number or transport document number.

Validity

Validity depends on the distance travelled, with a set number of kilometres allowed per day for normal cargo and a different limit for over-dimensional cargo. It can be extended before or shortly after expiry if goods are delayed.

Common exemptions

• Goods moved by non-motorised conveyance.
• Certain exempt goods such as fresh vegetables, milk and other items listed in the rules.
• Goods moved within notified short distances, subject to conditions.

Penalties

Transporting goods without a valid e-way bill can lead to detention of the goods and vehicle, and penalties that can be substantial. Always make sure the details match the invoice.

E-invoicing link

Businesses covered by e-invoicing can generate the e-way bill directly from the e-invoice data, reducing duplicate data entry.

Our GST compliance team can set up e-way bill processes for you. Need GST first? See GST registration.

Why Choose Vaidam Consultancy?

Our team of chartered accountants, company secretaries and legal professionals handles the paperwork so you can focus on growing your business.

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Share documents from anywhere — no office visits needed.

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We remind you before every due date, so you never pay avoidable late fees.

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Call or WhatsApp us at +91 78369 69141 or email vaidamconsultancyllp@gmail.com.

Frequently Asked Questions

Q1. Is an e-way bill needed for services?

No. E-way bills apply only to the movement of goods.

Q2. Can an e-way bill be cancelled?

Yes, within a short time after generation if the goods are not moved, and before verification.

Q3. Who is responsible if the e-way bill is wrong?

The person in charge of the goods can face detention and penalties, so the supplier and transporter should both check it.

Q4. Does an unregistered person need an e-way bill?

Yes, when required; it can be generated by the recipient or transporter.