An E-Way Bill is an electronic document required for the movement of goods worth more than ₹50,000 within India. Generated on the GSTN's E-Way Bill portal (ewaybill.nic.in), it serves as a transit pass that GST officers check during inter-state and intra-state movement of goods.
When is E-Way Bill Required?
Mandatory for:
Exempted goods (National/Common categories):
- ▸Movement of goods worth more than ₹50,000 (single invoice/consignment)
- ▸All inter-state movements (regardless of value, for some goods)
- ▸Goods moved by unregistered persons above ₹50,000
- ▸Fresh fruits and vegetables
- ▸Liquor for human consumption (regulated separately)
- ▸High-sea sales
- ▸Goods transported by non-motorised conveyance
- ▸Goods moved within 10 km from place of supply to weighbridge and back
Who Generates E-Way Bill?
For intra-state movement, minimum distance threshold may vary by state (some states exempt movements under 50 km).
- ▸Supplier: Generates when dispatching goods
- ▸Recipient: Can generate if supplier fails to do so
- ▸Transporter: Must generate if goods are handed over without EWB or for part-load (LCL) where supplier hasn't generated
How to Generate E-Way Bill Online
Step 1: Login to ewaybill.nic.in using GSTIN and password
Step 2: Click "Generate E-Way Bill" → Select sub-type (Outward, Inward, etc.)
Step 3: Fill Form GST EWB-01:
Step 4: Submit → 12-digit EWB number generated instantly
Step 5: Print or share the EWB number with transporter. Driver must carry copy (printed or on mobile).
- ▸From and To GSTIN/address
- ▸Invoice/challan number and date
- ▸Goods description, HSN code, quantity
- ▸Value of goods
- ▸Transporter details (name, GSTIN, vehicle number)
E-Way Bill Validity (Distance-based)
| Distance | Vehicle Type | Validity |
|---|---|---|
| Up to 200 km | All | 1 day |
| 200–400 km | All | 3 days |
| 400–600 km | All | 5 days |
| 600–800 km | All | 7 days |
| 800–1000 km | All | 9 days |
| Above 1000 km | All | 1 day per 200 km |
Extension and Cancellation
Extension: Can be extended by the transporter up to 8 hours before or after expiry. Login → Extend EWB → Enter new vehicle/consignment details.
Cancellation: Within 24 hours of generation (if goods not moved). Go to EWB portal → Cancel EWB → Enter reason.
Penalties for E-Way Bill Non-Compliance
- ▸Goods seized if moving without valid EWB
- ▸Penalty: ₹10,000 or the amount of tax evaded, whichever is higher
- ▸Tax + penalty must be paid to release goods
- ▸Vehicle can be detained by GST officer
- ▸Multiple offences can lead to cancellation of GST registration
Conclusion
E-Way Bill compliance is critical for all businesses dealing in goods — manufacturers, traders, and transporters. Biswa Corporate Solutions helps businesses set up E-Way Bill API integration, train staff on EWB generation, and handle GST compliance audits.
