e-Way Bill Requirements – Transportation of Goods by Road

The e-way bill is a mandatory electronic document required for the movement of goods by road in India when the consignment value exceeds Rs 50,000. e-Way bill system has been introduced under Section 68 of the CGST Act and Rule 138 of the CGST Rules. This system ensures transparency, curbs tax evasion, and streamlines logistics. This article explains e-way bill requirements, exemptions, and compliance steps for road transport and penalties for non-compliance.

Latest Updates

June 16, 2025
The NIC is launching a 2nd e-way bill portal https://ewaybill2.gst.gov.in/ from 1st July 2025, as per the GSTN's advisory dated 16th June 2025. The move is to eliminate dependency on a single portal and ensure real-time synchronisation of data. It means the E-Way Bill2 portal is designed to synchronise e-way bill details with the main portal within a few seconds.

What is e-way bill?

It comprises of two parts and they are:

• Part A request for the details such as recipient GSTIN, place of delivery, invoice or challan number and date, HSN code, goods value, transport document number (Goods Receipt Number in the case of road transport) and reasons for transportation.
• Part B comprises of transporter details (Vehicle number and transporter ID). The part B containing transport detail is used to generate the e-way bill.

Important points while transporting goods through road

1. Vehicle number should be provided along with the transporter ID in part B
2. Where the goods are transported by a supplier, then the supplier must provide details in Part-A required for generation of e-way bill to the transporter.
3. Based on the information provided by the supplier, the transporter then generates the e-way bill by completing Part-B.
4. If goods are transported in an own vehicle or a hired vehicle by a supplier then the supplier can himself fill in the Part-B information.
5. Once the transporter provides the information about the transport or vehicle number etc, a unique e-way bill number or EBN can be obtained.
6. If during the transit, the vehicle is changed then transporter will have to update details of conveyance in the e-way bill on the GST portal.
7. Goods can be transported with just Part-A details only: a) If goods are transported for a distance of less than 50 km within the State from suppliers place to a transporter for delivery b) If goods are transported for a distance of less than 50 km from a supplier to a recipient.
8. e-Way bill generated on the GST portal is valid across all States and Union Territories.
9. When you are using a “Over Dimensional Cargo” for goods transportation: For a distance up to 200 km the e-way bill generated is valid for one day. For every 200 additional kms, the e-way bill will be valid for an additional day.
10. If due to some unforeseen situations, the transporter cannot be completed within the validity period then the transporter can generate a new e-way bill by updating transport details. Reason for transportation can be any like supply, sales return, Own use, job work  etc.
11. If there are multiple vehicles involved in the goods transport, then the supplier should issue the invoice before the completion of the first consignment and for each subsequent consignment, there should be copies of corresponding delivery challans and an invoice copy. However, the original invoice will be sent with the last consignment.

Read more - Complinshance For eWay Bill by Transporter and Other Important Rules