E-WAY BILL COMPLIANCE CHECKLIST
Required for movement of goods above Rs. 50,000 in value · FY 2025-26
When Required
- ☐ Consignment value exceeds Rs. 50,000 (inter or intra-State)
- ☐ Movement for supply, return, job-work or branch transfer
- ☐ Confirm goods are not in the exempt / notified nil list
Part-A Details
- ☐ GSTIN of supplier and recipient
- ☐ Invoice / bill / delivery challan number and date
- ☐ HSN code, value of goods and applicable tax
- ☐ Correct place of dispatch and delivery PIN codes
Part-B & Transport
- ☐ Vehicle number or transporter ID (GTA)
- ☐ Mode of transport – road, rail, air or ship
- ☐ Update Part-B on every change of conveyance / transhipment
- ☐ Check validity based on distance (1 day per 200 km)
Controls & Records
- ☐ Carry the e-way bill number with the goods in transit
- ☐ Extend validity before expiry if transit is delayed
- ☐ Cancel within 24 hours if the consignment is not moved
- ☐ Reconcile e-way bills with sales invoices and GSTR-1 monthly
Goods moved without a valid e-way bill can be detained and attract penalty under Section 129; link e-way bills to e-invoices so both stay consistent.