10x faster with
100+ validations

E-way bill is mandatory for transportation of goods for all types of transactions such as outward and inward supply, whether within the state or across states. It includes unregistered persons or consignment for any other reasons other than supply.

For further understanding, please read our article on the applicability of e-way bill and exemptions.

Yes. While transporting goods, wherever the e-way bill is required, it continues to be mandatory even after the e-invoicing system is implemented.

In case both part-A and part-B of the e-way bill are provided while generating the e-invoice as required by the schema, the details will be used to generate the e-way bill.

Suppose the part-B details are not provided at the time of reporting invoice to the Invoice Registration Portal (IRP). The same will have to be provided by the user through the ‘e-way bill’ tab in the IRP log in or e-way bill portal to generate e-way bills.

Part-A Slip is a temporary number issued after entering all the details in part-A of the e-way bill. It can be shared or used by transporter as it is or can be used to generate the e-way bill by entering the part-B details. It is useful when the user has prepared an invoice relating to a business transaction but does not have the transportation details. Thus one can enter invoice details in Part A of the e-way bill and keep it ready to enter details of mode of transportation in Part B of the e-way bill.

An e-way bill can be cancelled if either the consignment of goods is not transported or is transported not as per the details furnished in the e-way bill. The time limit for the same is 24 hours from the time of generating the e-way bill. However, if any empowered officer has verified it, then it cannot be cancelled.

The person who initiates the transport of goods must generate the e-way bill specifying the details of the recipient of goods. There is a provision on the e-way bill portal for the opposite party to check the e-way bill details generated against his/her GSTIN.

Accordingly, the opposite party can communicate the acceptance or rejection of the consignment in the e-way bill within a maximum of 72 hours of e-way bill generation. If communication is not done earlier of 72 hours from the time of generation of the e-way bill or the time of delivery of goods, it will be considered as deemed acceptance.

Yes. The e-way bill expires and does not hold relevance on the expiry of the validity period. The e-way bill’s validity, including the consolidated e-way bill, depends on the distance that the goods have to be transported and the vehicle type.

Suppose the vehicle type is other than over-dimensional cargo. In that case, the validity is one day up to 200 km* and an additional day for every 200 km* or part covered thereafter. Similarly, this is 20 km in case of over-dimensional cargo.

*Was 100 km up to 31st December 2020.

Yes, the user can extend the e-way bill’s validity if the consignment cannot reach the destination within the validity period due to any exceptional circumstances. These include law and order issues, natural calamity, an accident of conveyance, transshipment delay, etc. The transporter may have to explain the reason in detail while extending an e-way bill’s validity period.

Yes, an e-way bill has to be generated even where the movement of goods is within 10 km. The relaxation for updating vehicle details in part B is given only for movement of the goods from the consignor’s place of business to the transporter’s business for any further movement. Therefore, the e-way bill needs to be generated in all other cases, even if the distance covered is less than 10 km. However, if the motorised vehicle is not used for vehicle transportation, the E-way bill is not required.

In case of the import or export, select the Sub-Type as ‘Import’ or ‘Export’ as the case may be and accordingly put the From/To Address of the supplier/customer as ‘Other Territory’. Ensure that the vehicle number is updated every time there is a vehicle change until the goods reach the port.

In the cases where the taxpayer raises the bill on somebody but has to send the consignment to a third party as per the business requirements, it is called “Bill to” - “Ship to” scenario. On the e-way bill system, the user must select the Bill to - Ship to option in Transaction Type dropdown while generating the e-way bill. The system will then enable the “Ship to” field for entering different state pincode for the consignment.

“CKD/SKD” means the movement of goods in a completely knocked down condition or semi-knocked down condition. For example, the movement of the fan in different parts, which will be assembled later.

“Line Sales” refers to vertical sales made from one unit/department/division of an organisation to another unit/department/division next in the production line within that organisation.

Blocking the e-way bill generation facility means disabling a taxpayer from generating an e-way bill for non-filing two or more consecutive GSTR-3B returns on the GST portal. The GSTINs of such blocked taxpayers cannot be declared or used to generate the e-way bills either as a consignor or consignee.

Suppose, the pending GSTR-3B returns are filed later by such taxpayers, then their return filing default period falls below two tax periods. Thereafter, their return filing status shall be updated on the e-way bill portal. Their GSTIN will be unblocked for e-way bill generation facility, on the next day.

The jurisdictional officer’s unblocking can be done online on the GST portal, upon considering the manual representation received from such taxpayers.

Sub-rule (7) of Rule 138 that covers this aspect, which is yet to be notified. Hence, until the notification to that effect is issued, the transporter need not generate an e-way bill for consignments having a value less than Rs.50,000, despite the total being more than Rs.50,000.

For more FAQs, please read our article on Compilation of Popular FAQs on e-Way bills.