E-Way Bill

An electronic document required for the movement of goods worth more than Rs. 50,000 within or across state borders under GST.

An E-Way Bill is an electronic permit required for the transportation of goods valued at more than Rs. 50,000. It is generated on the E-Way Bill portal and must accompany the goods during transit.

When is an E-Way Bill required?

  • Movement of goods with value exceeding Rs. 50,000
  • Inter-state movement of goods (regardless of value in some states)
  • Movement due to supply, reasons other than supply (e.g., job work), or inward supply from unregistered persons

Key details in an E-Way Bill:

  • GSTIN of supplier and recipient
  • Place of dispatch and delivery
  • Invoice/challan number and date
  • HSN code, value, and tax amounts
  • Transport details (vehicle number, transporter ID)

Validity:

  • Up to 200 km: 1 day
  • Every additional 200 km: 1 additional day
  • Over-dimensional cargo: 1 day per 20 km

With e-invoicing, Part A of the E-Way Bill is auto-populated, reducing manual effort. Businesses only need to add transport details (Part B) to complete the E-Way Bill.

Related Terms

E-Invoice (Electronic Invoice under GST)

A system where B2B invoices are electronically authenticated by the GST Invoice Registration Portal (IRP) before being issued.

GSTIN (Goods and Services Tax Identification Number)

A unique 15-digit alphanumeric code assigned to every registered GST taxpayer in India.

HSN Code (Harmonized System of Nomenclature)

A standardized international system for classifying traded goods, used in India for GST rate determination and invoice compliance.

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