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E-Way Bill Generation — Step-by-Step Guide for ewaybillgst.gov.in

Updated: 3 June 2026
An e-Way Bill (EWB) is mandatory for transporting goods worth ₹50,000 or more in a single consignment. Generated on ewaybillgst.gov.in, it requires: GSTIN, invoice details (Part A), and vehicle/transporter details (Part B). Validity: 1 day per 200 km (minimum 1 day for under 200 km; 1 additional day per 200 km beyond that). The supplier, transporter, or recipient can generate the EWB. It can be extended within 8 hours before expiry. Failure to carry a valid EWB attracts penalty of 200% of tax under Section 129.
₹50,000 threshold for e-Way Bill — inter-state movement of notified goods requires EWB regardless of value.

How to Generate an E-Way Bill — Step by Step

  1. Login to EWB portal: Go to ewaybillgst.gov.in → click "Login" → enter your GSTIN, username, and password (registered during GST enrolment).
  2. Navigate to Generate EWB: Dashboard → "e-Waybill" menu → "Generate New".
  3. Fill Part A — Invoice/Transaction Details:
    • Transaction type: Outward (supplier) or Inward (recipient)
    • Sub-type: Supply, Export, Job Work, etc.
    • Document type: Tax Invoice, Bill of Supply, Challan, etc.
    • Document number and date
    • From (consignor): GSTIN auto-fills; enter trade name, address, PIN
    • To (consignee): Enter GSTIN or select "Unregistered" — details auto-fill from GSTIN
    • Item details: HSN code, product name, quantity, unit, taxable value, GST rate
    • Total invoice value
  4. Fill Part B — Transport Details:
    • Mode: Road / Rail / Air / Ship
    • Vehicle number (for road) or document number (for other modes)
    • Approximate distance (km) — determines validity period
    • Transporter ID (GSTIN) if goods handed to transporter
  5. Submit: Click "Submit" — the system validates GSTIN, HSN, and invoice details, then generates the EWB with a unique 12-digit EWB number.
  6. Print/Share: Download the EWB PDF. The driver must carry this document (physical or digital) during transit.

Note: Part A and Part B can be filled separately. The supplier can fill Part A first (creates EWB without transport details), and the transporter fills Part B when vehicle is assigned. The EWB is not valid for movement until Part B is filled.

When is E-Way Bill Required?

Movement TypeEWB Required?Value ThresholdNotes
Inter-state movement (general goods)Yes₹50,000+From GST registration to GST registration
Intra-state movement (general goods)State-specific₹50,000+ (varies)Most states: ₹50K; some have lower/higher thresholds
Inter-state — notified goodsYesAny value (even ₹1)E.g., certain handicraft goods, tobacco products
Job work — inter-stateYesAny valueRegardless of invoice value
Goods transported by non-motorised vehicleNoExempt regardless of value
Goods transported within 50 km (supply to/from port, airport, railway)Exempt (Part B)Part A needed; Part B vehicle details optional
Exempted goods (Schedule to Rule 138(14))NoVegetables, fruits, fresh milk, curd, etc.
Supply by non-GST registered personTransporter/recipient must generate₹50,000+Supplier can enroll on EWB portal to generate

E-Way Bill Validity Period

DistanceValidity PeriodExtension Available?
Up to 200 km1 dayYes — within 8 hours before/after expiry
200 km to 400 km2 daysYes
400 km to 600 km3 daysYes
600 km to 800 km4 daysYes
800 km to 1,000 km5 daysYes
Every additional 200 km+1 dayYes
Over-dimensional cargo (any distance)1 dayYes

Common E-Way Bill Errors & How to Fix Them

ErrorCauseFix
GSTIN mismatch / invalid GSTINTyping error or cancelled registrationVerify GSTIN on GST portal; update if trade name changed
HSN code not matching invoiceWrong HSN entered in EWB vs invoiceCancel EWB within 24 hours; regenerate with correct HSN
Expired EWB during transitJourney took longer than validityExtend via EWB portal within 8 hours of expiry
Vehicle number wrongTypo or last-minute vehicle changeUpdate vehicle details on EWB portal (allowed anytime within validity)
EWB generated but goods not movedOrder cancelled after EWB generationCancel EWB within 24 hours from generation time
Distance entered too low → validity too shortUnderestimated distanceAlways enter actual route distance; extend if validity runs out

Frequently Asked Questions

Do small traders below GST registration threshold need to generate e-Way Bills?
If a trader is not registered under GST (i.e., annual turnover is below the registration threshold), they generally cannot generate an e-Way Bill themselves since an e-Way Bill requires a GSTIN or enrolment on the EWB portal. However, if goods worth ₹50,000 or more are being transported and the supplier is unregistered, the transporter or the recipient must generate the e-Way Bill. Unregistered suppliers can enroll on the EWB portal using their PAN and mobile number to generate e-Way Bills even without a full GST registration. Note: inter-state movement of notified goods requires an e-Way Bill regardless of value, even for unregistered persons.
Can one e-Way Bill cover multiple invoices for the same consignment?
No. Each e-Way Bill must correspond to a single invoice (or challan or bill of supply). You cannot club multiple invoices under one e-Way Bill. However, the "Consolidated e-Way Bill" (EWB-02) allows a transporter to consolidate multiple individual e-Way Bills for goods being transported in a single vehicle. The consolidated EWB is generated by the transporter on the EWB portal and references multiple individual EWBs. Each individual EWB must be valid at the time of generating the consolidated EWB. The transporter carries the consolidated EWB document during transit.
Can the same vehicle carry goods for multiple trips on one e-Way Bill?
No. An e-Way Bill is valid for a single consignment from one supplier to one recipient for one invoice. If the same vehicle makes multiple trips (e.g., delivers to multiple recipients), a separate e-Way Bill is required for each delivery/consignment. However, if a vehicle is transporting multiple consignments simultaneously (e.g., a part-load truck), each consignment has its own individual e-Way Bill, and the transporter generates a Consolidated e-Way Bill (CEWB) referencing all individual EWBs. The CEWB is what the driver carries for the trip.
How to cancel an e-Way Bill?
An e-Way Bill can be cancelled within 24 hours of its generation, provided the goods have not already been verified by a tax officer in transit. To cancel: (1) Login to ewaybillgst.gov.in; (2) Go to "e-Waybill" → "Cancel"; (3) Enter the EWB number and select the reason for cancellation (duplicate EWB, order cancelled, wrong entry, etc.); (4) Submit — the EWB is cancelled immediately. After 24 hours, cancellation is not possible on the portal. If the EWB has expired (beyond validity period), cancellation is also not possible. In such cases, if the movement was not completed, no further action is required as the EWB is simply invalid.
What happens if an e-Way Bill expires during transit?
If an e-Way Bill expires while goods are still in transit, the consignment technically cannot be moved further without a valid EWB. However, the EWB can be extended by either the generator or the transporter within 8 hours before expiry or up to 8 hours after expiry. To extend: login to the EWB portal, go to "e-Waybill" → "Extend Validity", enter the EWB number, update the vehicle details and remaining distance, and the system calculates the new validity period. If an expired EWB is not extended and goods are found in transit by GST officers, the transporter and supplier face detention of goods, penalty under Section 129 (equivalent to 200% of tax on the goods), and potential confiscation under Section 130.

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