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Electronic Way Bill is required for a transparent and hassle-free movement of goods across India.

This article covers:

    1. Overview of Form EWB-01
    2. How to generate e-Way Bills?
    3. Format of Form GST EWB-01
    4. FAQs on e-Way Bill

Extension in the Validity of e-way bills

Update as on 9th June 2020

Any e-way bills generated on or before 24th March 2020 (whose validity has expired on or after 20th day of March 2020) is extended till 30th June 2020.

Update as on 5th May 2020

Any e-way bill generated on or before 24th March 2020 remains valid until 31st May 2020, if its validity period expires anytime between 20th March 2020 and 15th April 2020.

Update as on 3rd April 2020

The validity of the e-way bill extended till 30th April 2020, if the e-way bill expires between 20th March 2020 to 15th April 2020.

Further, the CBIC’s notification of extended time limit up to 30th June 2020 for any compliance falling due between 20th March 2020 and 29th June 2020 does not apply to the generation of e-way bills after 15th April 2020.

1. An overview of e-Way Bills in Form EWB-01

Form GST EWB-01 is the e-Way Bill document that needs to be carried by the person-in-charge of the conveyance for movement of goods where the value of consignment exceeds Rs. 50,000 whether or not a Supply.

Value of consignment means the Value of goods mentioned in the Invoice/ Bill of supply/ challan and shall include the taxes in the form of CGST/ SGST/ IGST as well. it excludes the value of any exempt goods that are billed together with taxable goods.

It contains the details of the Sender, Receiver and the Transporter (if the seller is not the transporter).

If you are a Supplier/ sender of Goods and have your own vehicle/ conveyance for transport, Generate e-Way Bills prior to the commencement of the movement of Consignment of Goods.

e-Way Bill has to be generated only if the value of goods more than Rs. 50,000 for the following:

I. Consignor or Consignee: Goods of value more than Rs. 50,000 ( each consignment or all consignments put together) are transported in own vehicle / railways / airways/ ship

II. Transporter: Where transport is by road and the e-Way Bill is not generated by the Consignor/ Consignee as the case may be, the onus lies on transporter/GTA to generate e-Way Bill for the goods handed over to him based on the Part A/ Invoice details furnished by Consignor

A. Mandatory cases:

e-Way Bill has to be generated even if the value of goods is below Rs. 50,000 for the following:

1. Job-Work: Goods sent by the principal from one state to a job worker in another state.
2. Handicraft Goods: e-Way Bill should also be generated in case of Inter-state transport of goods by a dealer exempt from GST Registration.

B. Exceptions:

e-Way Bill is not required:

  • The mode of transport is non-motor vehicle
  • Goods transported from port, airport, air cargo complex or land customs station to Inland Container Depot (ICD) or Container Freight Station (CFS) for clearance by Customs.
  • Transport of specified goods under CGST Act (PDF of List of Goods).
  • Where the goods being transported are treated as “no supply” under Schedule III of the CGST Act.
  • Transport of specified goods under the SGST Act of the relevant States if any
  • Where the goods being transported are alcoholic liquor for human
    consumption, petroleum crude, high-speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel.

Check detailed list where eway bills are not required

There is an option to cancel the e-Way Bills or also update the vehicle number on it if the conveyance/vehicle changes during the journey.

2. How to generate e-Way Bills?

A user has to register on the common portal of e-Way Bills before he can start using the services.

e-Way Bills can be generated in a number of ways. GSTN has provided following modes for generating e-Way Bills:

  1. Online: Anyone can Login to the e-Way Bill portal as the user or sub-user as the case may be and Click on ‘Generate new’ option under  the main tab ‘e-way bill’ appearing on the left-hand side of the dashboard
  2. Via SMS: A very convenient on-the-go option for generating e-Way Bills has been introduced under GST. Use this mode at times of emergency
  3. Use Bulk-generation offline tool to generate multiple e-Way Bills by a single upload of JSON file. This facility may be used by large corporates having plenty of consignments to be delivered

3. Format of Form GST EWB-01 explained

The EWB-01 has to be generated online on the e-Way Bill portal

The form will have the 12-digit e-Way Bill Number, Date of the generation with the name of generator, Validity period of the e-Way Bill

This contents of the form can be divided into two parts as follows:


  • GSTIN of Supplier and/or Recipient
  • Place of Dispatch-PIN Code of Place
  • Place of Delivery – PIN Code of Place
  • Invoice/Challan Number, Date and Value of Goods
  • HSN Code – At least 2 digit of HSN Code
  • Reason for Transport – Supply, Export, Import, Job Work, sales return, exhibition, For Own use etc.
  • Transporter Doc. No./ Defence Vehicle No./
    Temporary Vehicle
    Registration No./ Nepal or Bhutan Vehicle Registration No. – Document Number provided by transporter
  • Vehicle Number in which goods are transported


Part A has to be filled up at the time of Generation of the e-Way Bill for the first time by:

  • the Supplier or
  • the Recipient where the supplier is unregistered or
  • the e-commerce operator, if supplied on an e-commerce platform
  • the transporter, if no e-Way Bill was generated for that Invoice/challan by supplier/ recipient as the case may be

Part B with vehicle or conveyance details has to be filled up if the supplier himself is transporting goods on either own or hired a conveyance.

But, where the supplier uses the services of a transporter then Information related to part A can be sent to the transporter and the transporter generates e-Way Bill filling up Part B along with it, but only after being authorised by that supplier.


Part B details are not required where the goods are transported for a distance of less than fifty* kilometres within the State or Union territory between consignor-consignee place.

*changed with effect from 7th March 2018

The view of the form as laid down in the rules is as follows:

FORM GST ewb-01-format (1)
The view of how the e-Way Bill looks like when generated online

E-Way Bill System

Note the QR code at the top of the e-Way Bill that can be scanned with the reader to get more details of the Consignment or the generator.

Person-in-charge of the vehicle can now carry a copy of e-Way Bill or the EWB number in following ways:

  1. Physically
  2. Mapped to a Radio Frequency Identification Device embedded on to the conveyance after being permitted by the Commissioner

4. Frequently Asked Questions about e-Way Bill

1. How e-way bill needs to be generated in case of supply of goods by an unregistered person to a registered person?

Where the supply of goods is made by an unregistered person to a registered person, the e-way bill shall be generated by the recipient of such goods, as for the purpose of supply he is said to be the person causing the movement of goods. Therefore, recipient, in this case, would generate e-way bill by furnishing details in Part-A of FORM GST EWB – 01

2. Whether e-way bill would be required if transportation is done in one’s own vehicle or through a public transport?

Yes, an e-Way bill is required to be generated where the goods are transported by consignor or consignee in his own vehicle or in a hired one. In such case, the person causing the movement of goods may raise the e-way bill after furnishing the vehicle no. in Part B of FORM GST EWB – 01 if the value is more than Rs.50,000/-.

Under this circumstance, the person can himself generate the e-way bill if registered in the portal as the taxpayer. If the person is unregistered or an end consumer, then they need to get the e-way bill generated from the taxpayer or supplier based on the bill or invoice issued by him. Alternatively, he himself can enrol and log in as the citizen and generate the e-way bill.

3. Whether validity of e-way bill starts from an update of Vehicle number or even an update of Transporter ID?

The e-way bill is said to be generated when the details related to vehicle number is furnished in Part B of FORM GST EWB-01. Therefore, the validity of e-way bill will start from the date when the vehicle number will is updated in such Form not merely on updating Transporter ID.

4. What if the vehicle is stuck at a particular point in the journey due to calamity or traffic jam?

The goods are required to be transported within the validity period of the e-way bill. However, it is provided that under circumstances of exceptional nature, the transporter may generate another e-way bill after updating the details in Part-B of FORM GST EWB-01.

These circumstances could be said to be in the nature of exceptional nature. However, in the absence of specific meaning of the term “exceptional nature”, further clarification is required.

5. What happens when there is a change of Transporter Company, E way bill generated for transporter A and he hands over goods after some movement to transporter B?

The consignor, consignee or the transporter may assign the e-way bill number to another registered or enrolled transporter for updating the information in Part-B of FORM GST EWB-01 for further movement of consignment. But once the details have been uploaded in Part B by the transporter, such e-way bill number shall not be allowed to be assigned to any other transporter. Hence, any changes in Part B of E-Way bill may be made only by the Transporter “A”, not by Transporter “B”.

6. Under PART A OF EWB -01- TRANSPORT DOCUMENT NO to be mentioned.  What can be this?

There was an amendment made to the format on 23rd January 2018, buy which the Transport Document Number has now been added to the Part-B of FORM GST EWB-01. Further, the transport Document number indicates the Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number issued in relation to the respective of transport, as may be selected by the person.

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