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Under GST, transporters should carry an eWay Bill when moving goods from one place to another when certain conditions are satisfied. In this article, we cover the following topics-

Latest News and Updates

Updated as on 29th August 2021

From 1st May 2021 to 18th August 2021, the taxpayers will not face blocking of e-way bills for non-filing of GSTR-1 or GSTR-3B (two months or more for monthly filer and one quarter or more for QRMP taxpayers) for March 2021 to May 2021.

Update as on 4th August 2021

Blocking of e-way bills due to non-filing of GSTR-3B resumes from 15th August 2021.

Update as on 22nd December 2020

1. The CBIC increased the distance per day in case of goods transported through vehicles, other than the over-dimensional cargo, for determining the validity, as follows:

a.It is one day – For a distance of up to 200 km as against earlier 100 km

b. An additional day is taken- For every additional 200 km or part thereof, as against previously notified additional 100 km or part thereof

2. Regarding blocking of the e-way bill where a taxpayer fails to file GSTR-3B, the provision has been amended to replace two or more months with two or more tax periods. The same has been changed to include the quarterly return filers.

Update as on 16th November 2020

1. According to Rule 138E (a) and (b) of the CGST Rules, 2017, the e-way bill (EWB) generation facility of a taxpayer will be restricted, if the taxpayer fails to file their Form GSTR-3B returns / Form GST CMP-08 statement, for two tax periods or more.

2. On 1st December 2020, the system will check the status of returns filed in Form GSTR-3B / statements filed in Form GST CMP-08, for the class of taxpayers to whom it applies, and restrict the generation of EWB in case of:
a.Non-filing of two or more returns in Form GSTR-3B for the months up to October 2020; and
b.Non-filing of two or more statements in Form GST CMP-08 for the quarters up to July to September 2020

3. From 1st December, 2020 onwards, blocking of EWB generation facilities would be made applicable to all taxpayers, irrespective of their Aggregate Annual Turnover (AATO), according to the terms of Rule 138E (a) and (b) of the CGST Rules, 2017.

4. The blocking will take place periodically from 1st December 2020 onwards.

5. To continue generating EWB on the EWB Portal, taxpayers are advised to file their pending GSTR-3B returns/GST CMP-08 statements immediately.

VAHAN-e-Way Bill Integration

In February 2020, the e-way bill portal has been linked to the VAHAN system. A pilot run has already begun in the state of Karnataka. Now, the vehicle registration number will be validated at the time of generating e-way bill.

Blocking and Unblocking of E-way Bill

  1. E-way bill generation is blocked for taxpayers who have not filed their returns for the previous two consecutive months/quarters.
  2. Thus, if a taxpayer has not filed GSTR-3B for two or more consecutive months, then he/she cannot generate e-way bills to do dispatches and receive goods, resulting in a standstill.
  3. Only when a taxpayer files GSTR-3B, the e-way bills will get unblocked on the next day.
  4. The system of e-way bill blocking was implemented from the 2nd of December 2019.

All States require to use e-way bills for Intra-state movement of goods

  1. E-way bill requirement for Intra State movement of goods in Delhi began from 16th June 2018.
  2. E-way bill operations are compulsory for intra-state movement of goods for all states except Delhi with effect from 3rd June 2018
  3. Eway bill operations are compulsory for intra-state movement of goods for Andaman & Nicobar, Chandigarh, Dadar & Nagar Haveli, Daman & Diu, Lakshadweep, Maharashtra and Manipur from 25th May 2018
  4. eway bill operations are enabled on trial basis for the intra-state movement of goods for Odisha from 23rd May 2018
  5. Roll out of e Way Bill system for intra-State movement of goods in the States / Union Territory of Arunachal Pradesh, Madhya Pradesh, Meghalaya, Sikkim and Puducherry from 25 April 2018

On EWay bill generation

  1. Latest Update as on 26th Sept 2018:New enhancements are done in the E- Way Bill (EWB) generation form to be released on 1st of October 2018 as below: image
  2. Now multi-vehicle updation is possible for the e-way bill. Know more
  3. In case of ‘Bill To’ & ‘Ship to’, now consignor  (seller) or consignee (buyer) either of them can generate Eway bill

1. What is an eWay Bill?

EWay Bill is an Electronic Way bill for movement of goods to be generated on the eWay Bill Portal. A GST registered person cannot transport goods in a vehicle whose value exceeds Rs. 50,000 (Single Invoice/bill/delivery challan) without an e-way bill that is generated on
Alternatively, Eway bill can also be generated or cancelled through SMS, 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.When 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:
  1. Sale – sale of goods and payment made
  2. Transfer – branch transfers for instance
  3. 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:
  1. Inter-State movement of Goods by the Principal to the Job-worker by Principal/ registered Job-worker***,
  2. Inter-State Transport of Handicraft goods by a dealer exempted from GST registration

3. 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.

Update as on 23rd Mar 2018:

Until a date yet to be notified, the transporters need not generate the Eway bill (as Form EWB-01 or EWB-02) where all the consignments in the conveyance :
  • Individually(single Document**) is less than or equal to Rs 50,000 BUT
  • In Aggregate (all documents** put together) exceeds Rs 50,000
**Document means Tax Invoice/Delivery challan/Bill of supply
Unregistered Transporters will be issued Transporter ID on enrolling on the e-way bill portal after which Eway bills can be generated.
Who When Part Form
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 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  The registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01
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
An unregistered person under GST and recipient is registered Compliance to be done by Recipient as if he is the Supplier.  1. If the goods are transported for a distance of fifty kilometers or less, within the same State/Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. 2. If supply is made by air, ship or railways, then the information in Part A of FORM GST EWB-01 has to be filled in by the consignor or the recipient
Note: If a transporter is transporting multiple consignments in a single conveyance, they can use the form GST EWB-02 to produce a consolidated e-way bill, by providing the e-way bill numbers of each consignment. If both the consignor and the consignee have not created an e-way bill, then the transporter can do so * by filling out PART A of FORM GST EWB-01 on the basis of the invoice/bill of supply/delivery challan given to them.

4. Cases when eWay bill is Not Required

In the following cases it is not necessary to generate e-Way Bil:
  1. The mode of transport is non-motor vehicle
  2. 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.
  3. Goods transported under Customs supervision or under customs seal
  4. Goods transported under Customs Bond from ICD to Customs port or from one custom station to another.
  5. Transit cargo transported to or from Nepal or Bhutan
  6. Movement of goods caused by defence formation under Ministry of defence as a consignor or consignee
  7. Empty Cargo containers are being transported
  8. 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.
  9. Goods being transported by rail where the Consignor of goods is the Central Government, State Governments or a local authority.
  10. Goods specifed as exempt from E-Way bill requirements in the respective State/Union territory GST Rules.
  11. 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.  (PDF of List of Goods).
Note: Part B of e-Way Bill is not required to be filled where the distance between the consigner or consignee and the transporter is less than 50 Kms and transport is within the same state.

 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 the 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.

6. How to generate eWay Bill

E-Way Bill can be generated on the e-Way Bill Portal. All you need is a Portal login. For a detailed step-by-step guide on e-Way Bill Generation check out our article – Guide to generate e-Way Bill online.   image  

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 Distance
Validity of EWB
Other than Over dimensional cargo
Less Than 100 Kms 1 Day
For every additional 100 Kms or part thereof
additional 1 Day
For Over dimensional cargo
Less Than 20 Kms 1 Day
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

  1. Invoice/ Bill of Supply/ Challan related to the consignment of goods
  2. Transport by road – Transporter ID or Vehicle number
  3. Transport by rail, air, or ship – Transporter ID, Transport document number, and date on the document

9. Frequently Asked Questions

  • What is the responsibility and liability for the transporter in E-Way bill system?
    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 due to any reason. Generate e way bill on basis of information shared by the suppliers/ consignors regarding the Invoice/challan. To know more refer to our article on ‘Compliance on e-Way Bills by Transporter’ If the transporter does not generate in the above circumstances when he is required to, he may face penalty of Rs 10,000 or tax sought to be evaded (wherever applicable) whichever is greater, further liable for confiscation of goods and seizure of vehicle.
  • How many e-way bills are required to be generated to ship a consignment to a customer involving multiple transporters (having different Transporter IDs) in between? How will the one invoice-one e-way bill validation be complied here since end customer is only one?
    One e-Way bill needs to be generated against the Invoice. Above situation is known as “Transshipment”. Transporter can also re-assign another transporter by updating transporter ID on the eway bill portal. Once transporter re-assigns another transporter, seller cannot make any changes to assigned transporter. So, the user has to generate different delivery challans against the invoice based on the different Transporter ID, because different e-way bills against a single invoice is not possible and will also cause the problem in populating the data in the GSTR-1.
  • How is the criteria of “Value of Consignment of Goods” applied?
    Value of consignment of Goods” is interpreted as follows:
    1. Invoice Value* exceeds Rs. 50,000 OR
    2. If a vehicle carries goods against multiple Invoices, then where the aggregate Invoice value* exceed Rs. 50,000
    So, if either of above points is satisfied, the user should generate e-Way Bill.
    *Invoice Value means transaction value as per Invoice inclusive of all the taxes excluding the Value of exempt goods that are being carried along the taxable goods and billed together.
  • Is e-Way bill required, if the value of shipment per customer per day exceeds Rs 50,000? How will we take multiple invoices under single e-way bill?
    Here, it depends whether the supplier himself is the transporter or not. If he is the transporter, then he is required to generate the e-way bill for all the invoices but if not, then the transporter will be required to generate the e-way bill against all the invoices in the Vehicle.
  • For Selection of Sub Type in case of Outward Supply, What do terms “CKD/SKD” & “Line sales” mean?
    “CKD/SKD” means the movement of the goods in Completely knocked down condition or Semi Knocked Down condition. For eg: Movement of Fan in different parts, which will be assembled later. “Line Sales” Vertical sales made from one unit / department/division of an organisation to another unit/department/division next in production line within that Organisation

read more FAQ’s on Eway Bill


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All Articles

  1. Find the latest updates on threshold limits and notifications by all States and Union Territories for e-way bills at one place
  2. A complete guide on how to file an application in Form GST EWB-05 for unblocking of the e-way bill generation facility.
  3. Now GST e-Way bill portal is integrated with VAHAN portal. GST e-way bill will not validate the correctness of the vehicle registration number as and when the e-way bill is being created.
  4. Know all about newly introduced blocking and unblocking of the e-way bill facility. Also, check the block/unblock status of your GSTIN.
  5. RFID tagging on e-way bills has been made compulsory in few States. Know more about what is RFID and how to obtain and comply with the e-way bill provisions
  6. Does import and export under GST involve e-way bills?.. if yes, When and How to generate e-way bill? All queries answered here with specific scenario.
  7. Suppliers and Transporters can now use 'Change to multi-vehicle' option enabled on the e-way bill portal. Learn when to use this option & here is a step-by-step guide how to use the same.
  8. Here are the steps to generate and manage e-way bills for Citizens. Citizens being any unregistered under GST and are the end-consumers of goods being transported or moved may require sometimes to generate e-way bills, when not by suppliers/vendors.
  9. Special Economic Zone (SEZ) developer or Special Economic Zone unit is considered to be an Inter state supply and Integrated Goods and Service tax (IGST) will be applicable. Just like the others, SEZ's too are covered for GST and EWB. Read on to know more about GST and EWB implications on SEZ's..
  10. methods of delivery can be using own vehicle, hiring a vehicle or GTA service. Eway bill to be generated by consignor, consignee, recipient of goods or transporter
  11. Jharkhand was one of the States to join early implementation of Eway bills! Know about the rules and ways of generating Eway bills in Jharkhand
  12. A vehicle may be intercepted for verification of documents/ eway bill or inspection of goods in transit leading to detention of goods against tax evasion
  13. Bill to & Ship to address in GST invoice may differ, GSTIN of the buyer and the delivery location is required to generate eway bill
  14. Haryana was one of the States to join early implementation of Eway bills! Know about the rules and ways of generating Eway bills in Haryana
  15. gst eway bill compliance for manufacturers against Job work, goods sent on approval, stock and branch transfer, supply on approval basis explained here
  16. Rule 138A and 138B specifies rules for eway bill for person-in-charge of a conveyance & compliance required like documents, verification of documents
  17. Andra Pradesh AP was one of the States to join early implementation of Eway bills! Know about the rules and ways of generating Eway bills in AP
  18. For movement of goods which are under SKD / CKD condition, the supplier needs to follow gst eway bill SKD CKD rules
  19. Gujrat was one of the States to join early implementation of E-way bills! Know about the rules and ways of generating E-way bills in Gujrat
  20. gst eway bill rules for transshipment of goods requires updating e way bill on common portal or SMS for change in vehicle no or conveyance mode
  21. E-Way bill would bring about transparency and efficiency in the transport of goods across the states for FMCG sector with eway bill rules and comliances
  22. Guide on how to Generate GST Eway bill when there are multiple conveyances involved to transport the same good in a single invoice
  23. Logistics holds key to e-commerce industry growth E-way bill is expected to solve issues of inter-state movement of goods & long queues at check posts.
  24. Here, we have for you computation of Approximate Distance, its relevance for validity period of Eway Bill and How to extend validity period
  25. Many goods are kept out of scope of eway bill. Not only that but several movements of goods are exempted too. Read to know more.
  26. GST Eway bill Transportation of Goods by road, Vehicle number should be provided along with the transporter ID in part B
  27. GST Eway bill Transportation of Goods by Waterways, Bill of lading is a legal document required to ship the goods from one place to another
  28. GST Eway bill Transportation of Goods by Airways, then the consignor or the recipient has to complete Part A of Form GST EWB-01
  29. GST Eway bill Transportation of Goods by Railways, details of the transport document number (RR number) with the date of the document should be provided.
  30. Telangana is one of few States, that are following an intermediary system where e-way bills for movement of goods within State is being implemented.
  31. Use IRN -Invoice reference no. as an alternative to invoice while moving goods. It helps avoid paper-work and risk of loss of tax invoice while in transit.
  32. What happens if one is liable but does not generate or carry eway bill for movement of goods? Know about the Consequences and penal provisions of the same.
  33. Kerala has notified Intra-state implementation of E-way bills from 11th January 2018. Earlier, Kerala had a system of waybills for goods moving out of State
  34. Karnataka was one of the States to join early implementation of E-way bills! Know about the rules and ways of generating E-way bills in Karnataka
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  36. E-way Bill UP - Current system of Eway bills known as e-sancharan exists in Uttar Pradesh. Nation-wide E-way bill system to take over this, from 1st April (Inter-state) & from a yet to be notified date(Intra-state)
  37. Eway Bill Login - is the official government portal or site to generate, manage and cancel Eway Bills. Here we explain all about how to login into the E Way Bill portal, different services available, etc.
  38. Get your GST Eway Bill queries resolved with ClearTax FAQ Search. You can also ask question to our support team.
  39. Overview of the Consolidated e-way bill & Contents of the Form GST EWB-02 generated online explained
  40. GST E Way Bill Format - Contents of form EWB-01, downloading, saving e way bill in PDF format explained in detail along with FAQs.
  41. How to manage masters under E- waybill system for Products, Clients, Suppliers, and Transporters individually and bulk upload through JSON File
  42. Here is a step-by-step guide to update the vehicle number on the e-way bills, Rejection and Cancellation of e-Way Bills on the e-Way Bill portal under GST
  43. Business Houses having Multiple Branches/Remote Locations from which they operate Create Sub-users( multiple Login IDs for same GSTIN)-Steps are as follows:
  44. The step-by-step process of registration on the e-Way Bills portal for both registered and unregistered suppliers/ transporters is dealt here.
  45. Business houses/Logistics can use these steps for preparing and uploading the file on the e-Way Bill portal to bulk generate e-Way Bills in one shot.
  46. A transporter/ supplier who wants to transport multiple consignments of goods in single conveyance or vehicle can generate consolidated E-Way Bills( EWB-02)
  47. Small taxpayers/suppliers/transporters are provided with convenient mobile-based SMS facility by the e-way bills system. The step-by-step process is follows
  48. How to Generate E way Bill? The eWay bill portal provides a seamless gateway to register as taxpayers and transporters, to generate e-way bills- Step-by-step process is as follows
  49. With the advent of GST, the Indian logistics industry is also set to undergo an overhaul. Will e-way bills be the panacea to the woes of this sector?
  50. E-way bill rules for Transporter. Mandatory documents to carry with consignment. Rules of vehicle stoppage and document verification during journey.