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
| Part | Generated By | Contains |
|---|---|---|
| Part A | Supplier/Buyer | GSTIN, invoice details, goods value, HSN code |
| Part B | Transporter | Vehicle number, transporter ID |
Validity Period
| Type of Vehicle | Distance | Validity |
|---|---|---|
| Regular vehicle | Every 200 km | 1 day |
| Over Dimensional Cargo | Every 20 km | 1 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.