An E-Way Bill is an electronic document generated on the GST portal for the movement of goods worth more than Rs. 50,000. It is mandatory for inter-state and intra-state (in most states) movement of goods.
When is E-Way Bill Required?
- Movement of goods valued above Rs. 50,000
- Inter-state movement (even if value less than Rs. 50,000 for specified goods)
- Intra-state movement (threshold may vary by state)
- Supply, job work, exports, imports
E-Way Bill Parts
PartGenerated ByContains Part ASupplier/BuyerGSTIN, invoice details, goods value, HSN code Part BTransporterVehicle number, transporter ID
Validity Period
Type of VehicleDistanceValidity Regular vehicleEvery 200 km1 day Over Dimensional CargoEvery 20 km1 day
Key Information Required
- GSTIN of supplier and recipient
- Place of dispatch and delivery
- Invoice/Bill/Challan number and date
- Value of goods
- HSN code
- Reason for transportation
- Transport document number
- Vehicle number
Exemptions
- Goods valued less than Rs. 50,000 (general exemption)
- Non-motorized conveyance
- Goods notified by state/central government
- Movement within 50 km for certain goods
- Defense ministry goods
- Empty cargo containers
Cancellation
E-way bill can be cancelled within 24 hours if goods are not transported or details are wrongly entered.