E-way Bill
Registration &
Compliance
Mandatory for movement of goods worth ₹50,000 or more. Get your E-way Bill portal registered, learn when to generate, extend, cancel, and stay fully compliant — CA-assisted, 100% online.
What is an E-way Bill?
An E-way Bill (Electronic Way Bill) is an electronic document generated on the GST E-way Bill Portal before the commencement of movement of goods worth ₹50,000 or more. It is mandatory under Rule 138 of the CGST Rules, 2017 for movement of taxable goods across India — whether inter-state or intra-state (state rules vary).
The E-way Bill contains details of the goods being transported, the supplier, recipient, and transporter. It must be carried (physically or electronically) during the movement of goods and verified by GST officers at check posts.
Why is E-way Bill Important?
E-way Bill is GST's mechanism to track inter and intra-state movement of goods and prevent tax evasion. Without a valid E-way Bill, your goods can be detained, seized, and you face heavy penalties — up to 200% of the tax value. TaxClue ensures you're always compliant.
Who is Required to Generate an E-way Bill?
E-way Bill can be generated by the registered supplier, registered recipient, or the transporter — depending on the situation. Here's a breakdown:
Registered Supplier
Primary responsibility. Must generate E-way Bill when goods worth ₹50,000+ are being supplied from their place of business.
Registered Recipient
If the supplier is unregistered, the registered recipient must generate the E-way Bill before goods movement begins.
Transporter
If neither supplier nor recipient generates it, the transporter is responsible — required to enrol on EWB portal with Transporter ID (TRANSIN).
Unregistered Suppliers
Unregistered persons can also generate E-way Bills when supplying to registered recipients. The recipient can generate it in their absence.
E-commerce Operators
E-commerce companies facilitating supply must generate E-way Bills for goods being shipped through their platform.
Job Workers
Movement of goods to job workers for processing (even without sale) requires an E-way Bill if value exceeds ₹50,000.
E-way Bill Threshold, Validity & Distance Rules
The E-way Bill validity depends on the distance the goods need to travel and the mode of transport.
📏 E-way Bill Validity — Distance-Based Rules
Validity Extension
If goods cannot reach destination within validity period due to natural calamity, law & order issue, or vehicle breakdown, the E-way Bill can be extended. This must be done within 8 hours before or after expiry. TaxClue handles all extensions on your behalf.
Parts of an E-way Bill
Part A — Goods Details
Filled by the supplier/recipient. Contains all goods and transaction information.
- GSTIN of Supplier & Recipient
- Place of delivery (PIN code)
- Invoice / Challan number and date
- Value of goods
- HSN Code of goods
- Reason for transportation (supply, export, job work, etc.)
Part B — Transport Details
Filled by the transporter. Required to assign vehicle and activate the E-way Bill.
- Vehicle number
- Transporter ID (TRANSIN) or GSTIN of transporter
- Mode of transport (road, rail, air, ship)
- Document number (LR/RR number for rail/ship)
- Part B can be updated if vehicle changes mid-journey
How to Generate an E-way Bill — Step by Step
E-way Bills are generated on the official portal: ewaybillgst.gov.in. Here's the complete process:
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1
Register on E-way Bill Portal
Visit ewaybillgst.gov.in → Click "Registration" → Enter your GSTIN → Your registered mobile receives OTP → Set username and password. TaxClue completes this registration for you instantly.
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2
Login & Select "Generate New EWB"
Under the E-way Bill menu, select "Generate New". The system will auto-fill supplier/recipient details based on GSTIN.
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3
Fill Part A — Goods & Transaction Details
Enter invoice details, HSN code, goods value, reason for transport, and recipient's GSTIN or address. Double check HSN code — wrong codes cause rejection at check posts.
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4
Fill Part B — Vehicle / Transport Details
Enter vehicle number or transporter ID. If goods are being handed to a transporter, they fill Part B. Part B is mandatory for road transport; for others, the document number (LR/RR/Airways Bill) is used.
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5
Submit & Get E-way Bill Number (EBN)
On successful submission, a unique 12-digit E-way Bill Number (EBN) is generated. Download or print the EWB — it must accompany the goods during transport.
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6
Share with Transporter & Recipient
The EWB number or printed copy must be given to the transporter. The recipient gets the EWB number to verify and accept/reject the goods upon delivery.
E-way Bill Compliance — What You Need to Manage
E-way Bill compliance is not one-time — it requires regular attention for every consignment. Here are all the tasks TaxClue can handle for you:
E-way Bill Generation
Generate valid EWB before every qualifying consignment dispatched.
Vehicle Update (VEHEWB)
Update vehicle number if goods are transferred to a different vehicle mid-journey.
E-way Bill Extension
Extend validity if goods haven't reached destination within the original validity period.
E-way Bill Cancellation
Cancel EWB if goods are not transported or if the transaction is cancelled.
EWB Acceptance / Rejection by Recipient
Recipient must accept or reject the EWB within 72 hours (or before delivery, whichever is earlier).
EWB Reconciliation & Audit
Match E-way Bills with GSTR-1 invoices to ensure no mismatches that attract scrutiny.
Exemptions — When E-way Bill is NOT Required
E-way Bill is not required in the following cases under the CGST Rules. However, keep documentation of the exemption in case of inspection.
State-Level Intra-State Thresholds Vary
While the central threshold is ₹50,000, many states have set different thresholds for intra-state movement — some as high as ₹1 lakh. For example, Rajasthan, Kerala, and others have specific rules. Always confirm your state's EWB rules before assuming exemption.
Documents Needed for E-way Bill Portal Registration
To register on the E-way Bill portal and start generating EWBs, you need:
For Each E-way Bill Generated:
Penalties for E-way Bill Violations
E-way Bill violations are treated seriously under the CGST Act. GST officers at check posts have full authority to detain, seize, and confiscate goods.
⚠️ E-way Bill Penalties — CGST Act Section 122 & 129
Additional consequences: Goods detention, vehicle seizure, release only after payment of penalty + tax, prosecution in extreme cases.
| Violation | Section | Penalty | Additional Action |
|---|---|---|---|
| No E-way Bill | Section 122 | ₹10,000 or tax — higher | Goods detained |
| Expired E-way Bill | Section 129 | 100% of tax payable | Vehicle & goods seized |
| Wrong vehicle no. | Section 122 | ₹10,000 | Show cause notice |
| Evasion of tax | Section 130 | 200% of tax | Confiscation & prosecution |
| No invoice + No EWB | Section 129/130 | 200% + goods confiscated | Criminal prosecution |
Frequently Asked Questions
No — the central E-way Bill threshold is ₹50,000 per consignment. However, E-way Bill is mandatory regardless of value for: inter-state movement of goods for job work, movement of handicraft goods, and certain notified goods. Also, if you're transporting multiple invoices in one vehicle and the combined value exceeds ₹50,000, EWB is required.
Yes — this is called a Consolidated E-way Bill (CEWB). When one vehicle carries goods against multiple EWBs, the transporter can generate a single Consolidated EWB from the portal. Each individual EWB must already exist before consolidation. The CEWB does not have its own validity — individual EWBs retain their validity periods.
If your EWB expires before delivery due to genuine reasons (breakdown, natural calamity, law & order), you must extend the validity on the E-way Bill portal. You can extend within 8 hours before or after expiry. After that window, you cannot extend — the transporter must park the goods and generate a new EWB from the current location. TaxClue monitors your EWBs and alerts you before expiry.
Yes — return movements are treated the same as forward supply under E-way Bill rules. The recipient returning goods must generate an E-way Bill (using Credit Note or Delivery Challan as the document basis). The supplier who receives returned goods should accept the EWB on the portal.
Yes — transporters not registered under GST can still enrol on the EWB portal using their PAN and get a 15-digit Transporter ID (TRANSIN). They can then be assigned EWBs by suppliers/recipients and can update Part B (vehicle details). TaxClue handles transporter ID enrollment as part of our EWB registration service.
You can verify any EWB at ewaybillgst.gov.in → Search → Verify EWB Number — no login required. Enter the 12-digit EWB number and you'll see the goods details, validity, and current status. Recipients should always verify EWBs before accepting goods to ensure they haven't been tampered with or used for a different consignment.
Never Face a Detention or Penalty Again
TaxClue handles your E-way Bill registration, generation, extension, and compliance monitoring — so your goods always move without interruption.
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