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The rules for generation and carrying of E-way bills.

The E-way bill is an electronically generated document that businesses in India are required to file when moving goods worth more than ` 50,000 from one place to another. Each e-way bill must contain detailed information about the goods being transported. As of April 1, 2018, it became mandatory to file e-way bills for the movement of goods interstate. 

Situations for generating E-way bill are:

An E-way bill can be generated by a registered person or transporter using the GST Common Portal. Unregistered individuals are required to register themselves on the GST Common Portal and generate the e-way bill for movement of goods. Either the transporter or the client of the transporter can use the e-way bill generation facility through the GST portal. Goods and Services Tax (GST) laws mandate registered entities to generate the e-Way bill using the portal.

Every registered person who causes movement of goods with a consignment value exceeding ` 50,000, including:

  1. In relation to a supply. For example, for the purpose of sales.
  2. In relation to goods treated as “supply of services,” such as the leasing of goods.
  3. For reasons other than supply. For example, a branch transfer.
  4. Due to inward supply from an unregistered person.
  5. An e-way bill is required even if goods are transferred from one vehicle to the other.
  6. A consolidated e-way bill is required for multiple consignments.

Circumstances requiring businesses to generate an e-way bill

(a) Goods transported by road : If the consignor is a registered taxpayer, they are responsible for generating an e-way bill. If they are not registered, then generating the e-way bill becomes the responsibility of the consignee or the person transporting goods.

(b) Goods transported by air, railways, or water vessel : The e-way bill must be generated by the registered person being the supplier or the recipient.

Documents required while generating an e-way bill

An e-way bill can be created by providing documents such as

  • The invoice, bill of supply, or delivery challan
  • Transporter’s ID (if transporting by road)
  • Vehicle number
  • Transport document number and date of document (if transporting by rail, air, or water vessel)

Procedure for generating an E-Way Bill

Once an E-Way bill is generated, it can be printed through the e-way bill portal. This tool can be found by selecting the 'E-Way Bill' option under the 'Search' section on the e-way bill portal. The e-way bill can be printed by entering details such as e-way bill number and date of generation.

There is no provision for correction of a mistake in the e-way bill once generated. The user is required to cancel the existing e-way bill and create a new one by entering correct details. The e-way bill, once generated, cannot be deleted. However, it can be cancelled by the generator within 24 hours of generation. If a particular EWB has been verified by a proper officer, then it cannot be cancelled. Further, e-way bill can be cancelled if either goods are not transported or are not transported as per the details furnished in the e-way bill.

Validity of the E-Way bill

The validity of an E-Way bill depends on factors such as distance and type of vehicle. In case of regular vehicle or transportation modes, the e-way bill is generated with a validity of one day for any distance up to 100 kilometers. The validity period expires at midnight at the end of the last day. "In case of Over Dimensional Cargo vehicles, for every 20 KMs or part of its movement, one day validity is provided.


  1. Railways have been exempted from generating and carrying of e-way bill with the condition that without the production of an e-way bill, railways will not deliver the goods to the recipient. However, railways will be required to carry invoice or delivery challan etc.
  2. Public conveyance has also been included as a mode of transport and the responsibility of generating the e-way bill in case of movement of goods by public transport would be that of the consignor or consignee.
  3. Registered job worker can also generate the e-way bill in the case of inter-state movement of goods.
  4. E-commerce operator or Courier Company can also generate e-way bill, on behalf of the consignor, in case the consignment is valued at more than INR 50,000 on authorization by the consignor.
  5. No e-way bill is needed for transit cargo from / to Nepal or Bhutan.
  6. An additional field called "Place of Dispatch" has been added in the e-way bill to capture movement of goods on account of "Bill-To-Ship-To" supply.
  7. Once verified by any tax officer, the same conveyance will not be subject to a second check in any State or Union territory, unless and until, specific information for the same is received.
  8. In case of movement of goods by railways, airways and waterways, the e-way bill can be generated even after commencement of movement of goods.

Disclaimer: the article is based on the relevant provisions and as per the information existing at the time of the preparation. In no event I shall be liable for any direct and indirect result from this article. This is only a knowledge sharing initiative.

The author can be reached at


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