Follow Us:

GST E-Way Bill

  • If the value of a single document exceeds ₹50,000.
  • If multiple consignments within a single conveyance exceed ₹50,000 in total

5000+ Happy Customers

FREE CONSULTATION

An E-Way Bill is an electronic document required for the movement of goods valued at more than ₹50,000 in a single invoice, bill, or delivery challan. It can be generated on the E-Way Bill Portal, ensuring seamless tracking of goods.

 

Additionally, an E-Way Bill can be generated or canceled through:

  • SMS
  • Android App
  • API Integration (Site-to-Site Integration)

Upon generation, a unique E-Way Bill Number (EBN) is assigned and shared with the supplier, recipient, and transporter.

 

When Should an E-Way Bill Be Issued?

An E-Way Bill must be generated in the following situations:

  • If the value of a single document (Invoice/Delivery Challan) exceeds ₹50,000.
  • If multiple consignments within a single conveyance exceed ₹50,000 in total (Aggregate Value Rule).

 

The requirement applies when goods are moved:

  • In relation to a supply (sale or business transfer).
  • For reasons other than a supply (such as returns).
  • Due to an inward supply from an unregistered person.

 

Definition of Supply for E-Way Bill Purpose

A “supply” may include:

  • A transaction for consideration (payment) in the course of business.
  • A transaction for consideration (payment) even if not in the course of business.

 

Who Should Generate an E-Way Bill?

 

1. Registered Persons

  • Must generate an E-Way Bill for movement of goods exceeding ₹50,000.
  • May voluntarily generate an E-Way Bill, even if the value is below ₹50,000.

 

2. Unregistered Persons

  • Unregistered businesses must also generate an E-Way Bill for eligible transactions.
  • If an unregistered person supplies goods to a registered person, the recipient (registered person) must ensure compliance as if they were the supplier.

 

3. Transporters

  • If the supplier has not generated the E-Way Bill, the transporter must generate it when carrying goods via road, air, rail, or other means.

Frequently Asked Question

1. What is the validity of an E-Way Bill?

Distance Validity
Up to 200 km 1 day
For every additional 200 km 1 Extra Day

 

For Over-Dimensional Cargo (ODC):

Distance Validity
Up to 20 km 1 day
For every additional 20 km 1 Extra Day

2. Can an E-Way Bill be modified or canceled?

  • Modification – Not allowed once generated.
  • Cancellation – Can be done within 24 hours if the goods are not transported.

3. What are the penalties for non-compliance with E-Way Bill rules?

  • Penalty for Not Carrying an E-Way Bill – ₹10,000 or tax amount (whichever is higher).
  • Goods May Be Seized – If no valid E-Way Bill is found.
  • Penalty for Incorrect E-Way Bill – 100% of the tax due.

4. Is an E-Way Bill required for job work or delivery challans?

  • Yes, if the value exceeds ₹50,000.
  • Applicable for job work transactions sent by manufacturers.

5. How can transporters generate E-Way Bills?

  • Transporters can generate an E-Way Bill using the Transporter ID if suppliers have not done so.
  • Vehicle numbers can be updated in Part B during transit.

6. Can multiple invoices be combined into one E-Way Bill?

  • Yes, using a Consolidated E-Way Bill for multiple shipments transported together.

7. What happens if the vehicle breaks down during transit?

  • The transporter can update vehicle details in the E-Way Bill system.

8. Is an E-Way Bill required for import or export goods?

  • Yes, for domestic transportation of import/export goods within India.
  • No, for goods moving outside India.

9. How can I check the validity of an E-Way Bill?

  • Visit the E-Way Bill portal and enter the E-Way Bill Number (EBN) in the ‘Search’ tab.

10. Can an unregistered person generate an E-Way Bill?

  • Yes, by using their PAN & Aadhaar.

11. What happens if an E-Way Bill expires before delivery?

  • Expired E-Way Bills are invalid, and goods may be seized.
  • Solution: Request an extension before expiry.