20 Things You Must Know About E-way Bills


Under GST, e-way bill rules prescribes the process and procedural aspects for the movements of goods. GST E-way bills is an electronic way bill which you require for the movement of goods exceeding the value of Rs. 50000; and can be generated on the GSTN. Thus, if any goods whose value exceeds Rs. 50000; you have to pre-register online before moving them. Here, we will discuss 20 things about (E way) bill that you must know.

20 Things You Must Know About E-way Bills


  1. Who shall furnish details: Every person registered under GST, causing the movement of goods is required to furnish goods related information in Part-A of FORM GST EWB-01, electronically, on the common portal, before the commencement of movement of such goods. 
  1. When is required: If the consignment value of such goods exceeds Rs. 50,000, you need to generate e-way bill. Even if the consignment value does not exceed Rs. 50,000, option is available to generate e-way bill. 
  1. When is not required: Generation of (e way) bill is not necessary in following cases.
  • Where the goods are transported within a distance of less than 10 kms intra-state from the place of business of the consignor.
  • Where the transported goods are specified in annexure to the notification no 27/2017. (it covers category of goods that are exempted)
  • Where the goods are transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by customs,
  • When the goods are transported by a non-motorized conveyance.
  • Where the movement of goods within such areas as are notified under the rule 138(14)(d) of the Goods and Service Tax Rules of the concerned state.
  1. When to submit: If the movement is in relation to a supply or for reasons other than supply or due to inward supply from an unregistered person. For example, of the movement is for;
  • Supply
  • Import or export
  • Sales return
  • Job work
  • Removal in SKD or CKD form
  • Line sales
  • Exhibition or fairs
  • For own use
  1. Supply by unregistered person: Where the goods are transported by an unregistered person to a registered recipient, the movement shall be said to be caused by the registered recipient if such recipient is known at the time of commencement of the movement of goods. 
  1. Who should enter details in Part B and Generate the E-way bill: 



When the registered person transport goods himself as a consignor or as a consignee through own conveyance or a hired one/by railways/by air/by vessel.

The consignor/consignee as the case may be.

When the goods are handed over to a transporter for the transportation by road.

The registered person shall only furnish the information relating to the transporter in Part-B and the transporter shall generate the E-way bill.

When the unregistered person causes the movement either in his own conveyance or a hired one or through a transporter.

The unregistered person or the transporter, at their option may generate the e-way bill.

  1. When details of conveyance not required: The conveyance details in part-B are not required to be provided, if the goods are transported for a distance of less than ten kms within the state or union territory from the place of business of the consignor to the place of business of the transporter for further transportation. 
  1. EBN number: Upon generation of e-way bill on the common portal; a unique-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.
  1. Acceptance or rejection of E-way bill: The details of generated e-way bill shall be made available to the recipient, if registered who shall communicate his acceptance or rejection of the consignment. If the recipient does not make any communication within 72 hours; then it shall be deemed that he has accepted the said details. 
  1. Validity of e-way bill: A generated e-way bill is valid in every state and union territory and the validity period is as below:
  • Up to 100 km – 1 day
  • For every 100 km of part thereof thereafter – one additional day

The period of validity shall be counted from the time at which the e-way bill is generated and; each day shall be counted as twenty four hours. 

  1. Transferring goods in transit: If a transporter is transferring the goods from one conveyance to another in the course of transit, then he shall update the details of conveyance in the e-way bill before such transfer and further movement of goods. 
  1. Multiple consignments: In case of multiple consignments in one conveyance, the transporter may indicate the serial number of e-way bills of each consignment and he may generate a consolidated e-way bill prior to the movement of goods. 
  1. If goods not transported as per e-way bill: In case the goods are not transported as per the information furnished in the e-way bill, the e-way bill may be cancelled within 24 hours of generation of such e-way bill. 
  1. Exceptional circumstances: The transporter may generate another e-way bill after updating the details in Part-B if the goods cannot be transported within the validity period of the e-way bill due to circumstances of an exceptional nature. 
  1. Documents: The person in charge of a conveyance shall carry the following documents with him:
  • The invoice or bill of supply or delivery challan, as the case may be.
  • A copy of the e-way bill or the e-way bill number; either physically or mapped to a Radio Frequency Identification Device; embedded on to the conveyance in such manner as may be notified by the commissioner. 
  1. Mandatory device in the conveyance: The commissioner may, by notification require a class of transporters to obtain a unique Radio Frequency Identification Device (RFID) and get the said device embedded on to the conveyance for mapping the e-way bill to the said device. 
  1. Interception of any conveyance: The commissioner or an officer empowered by him in this behalf may authorize the proper officer to intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for all inter-state and intrastate movement of goods. 
  1. Report of inspection: A summary report of every inspection of goods in transit shall be recorded online by the proper officer within 24 hours of inspection and the final report shall be recorded within 3 days of such inspection. 
  1. Physical verification of goods: Where the physical verification of goods being transported is done during the transit at one place within the state or in any other state, no further physical verification of such conveyance shall be carried out again in the state, unless specific information relating the evasion of tax is made available subsequently. 
  1. Vehicle intercepted for more than 30 minutes: If an officer intercepts and detains the vehicle for more than the period of 30 minutes; the transporter may upload the said information in Form GST EWB-04 on the common portal.


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