An e-Way Bill is a mandatory electronic document required for transporting goods worth more than ₹50,000 within or across state borders. It is generated on the e-Way Bill portal and contains details of the consignment, supplier, recipient, transporter, and vehicle — enabling real-time tracking of goods movement across India.
e-Way Bill (EWB) is an electronic document generated on the e-Way Bill portal (ewaybillgst.gov.in) for movement of goods worth more than ₹50,000. It was introduced to replace the physical waybill system and enable real-time tracking of goods movement across India.
Who generates it? The supplier (consignor) generates the e-Way Bill before the goods are dispatched. The recipient or the transporter can also generate it. For unregistered persons, the transporter must generate the e-Way Bill. E-commerce operators generating Part A can assign transporter for Part B.
Two parts: Part A contains supply details (GSTIN, invoice, HSN, value, tax). Part B contains transport details (vehicle number, transporter ID). Part A is auto-generated from e-Invoices for businesses above ₹5 Cr. Part B must always be filled manually with vehicle details.
| Distance | Valid For | Applicable Mode |
|---|---|---|
| Up to 200 km | 1 day | All modes |
| Every additional 200 km | +1 day | All modes |
| Up to 20 km (Over Dimensional Cargo) | 1 day | ODC only |
| Every additional 20 km (ODC) | +1 day | ODC only |
Extension: e-Way Bill validity can be extended before expiry (within 8 hours before or after expiry) by updating Part B with new vehicle details and providing reason. Extension can be done by the generator or transporter.
Visit ewaybillgst.gov.in → Login with GSTIN credentials. First-time users must register by entering GSTIN and verifying via OTP.
Choose: Outward (supply from), Inward (supply to). Enter document type (Tax Invoice, Bill of Supply, Delivery Challan, Credit Note) and document number.
From GSTIN (or URP for unregistered), To GSTIN, Place of dispatch and delivery (pin code), HSN code, product description, quantity, taxable value, tax rates.
Transporter name and ID (or vehicle number for own transport). Mode: Road/Rail/Air/Ship. Vehicle number mandatory for road transport.
Click 'Submit'. System generates a 12-digit e-Way Bill number (EBN) with QR code. Valid from date/time of generation based on distance.
Transporter accepts/rejects within 72 hours. Both parties can track the e-Way Bill status. Print or carry digital copy with goods.
If goods are transported without a valid e-Way Bill, the goods and vehicle can be detained/seized under Section 129. Penalty is either ₹10,000 or 200% of the tax evaded (whichever is higher). The goods are released only after paying the penalty and applicable tax.
Yes, within 24 hours of generation, provided the goods have not been verified in transit by a GST officer. After 24 hours, cancellation is not possible. If the goods are not transported, the e-Way Bill auto-expires after the validity period.
It depends on the state. Some states have reduced the threshold to ₹50,000 for intra-state movement, while others have set a lower threshold or distance-based exemptions. Check your state's specific e-Way Bill rules.
If the vehicle breaks down, the transporter must update Part B of the e-Way Bill with the new vehicle number within 24 hours. If the e-Way Bill has expired, it must be extended. Failing to update can result in detention.
Yes. A consolidated e-Way Bill can be generated by the transporter for carrying multiple consignments in a single vehicle. Each consignment still needs its own individual e-Way Bill, but they are linked under one consolidated EBN.
Laabam.One auto-generates e-Way Bills when you create a sales invoice. Part A from e-Invoice, Part B with transporter details — one seamless flow.
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