E-Way Bill: Follow These 2025 Rules & Avoid ₹10,000 Penalty

E-Way Bill also known as Electronic Way bill is a document to be generated online under the GST system, when goods are shipped from one place to another, if the value of consignment exceeds a specified limit.

Key Points on E-Way Bill Rules for 2025

RulesDetails
ThresholdFor goods above Rs.50,000 in value
Applies to all movementInterstate and Intrastate based on state rules
Who must generateSupplier or Recipient (if supplier is unregistered) or Transporter
How to generateFile via GST EWB-01 form on the E-Way Bill portal
Form usedForm GST EWB-01 and EWB-02
Validity based on distance1 day validity for every 200 km of transit
Documents to carryInvoice and a copy of e-way bill
PenaltiesRs.10,000 fine or tax amount (whichever is higher)
Cancellation WindowE-way bill can be cancelled within 24 hours if not used
Transport by courier or handE-way bill still requires if threshold met.

Details Required in E-Way Bill

There are two components in E-Way bill i.e. Part A and Part B.

The details required in Part A:

  • GSTIN of recipient
  • Place of delivery (Address, Pincode)
  • Invoice Number or challan Number and date
  • Value of goods
  • HSN code
  • Transport document number and Reasons for transportation

The details required in Part B:

  • Details of the transporter such as name, ID, Doc. Number, Date and Vehicle number in which consignment is being transported.

Key Players in E-Way Bill Compliance

WhoWhenPartForm
Person registered under GSTBefore goods movementPart AForm GST EWB-01
Consignor/ Consignee or recipient of goodsBefore goods movementPart BForm GST EWB-01
Consignor/Consignee (goods handed to transporter)Before goods movementPart BProvide transporter info in Part B
Transporter of goodsBefore goods movementGenerate e-way bill from Part A info
Unregistered supplier with registered recipientAs per compliance1. No conveyance details needed Part B of FORM GST EWB-01 for transport ≤ 50 km.
2. Use Part A for air, ship, or rail supplies.

Who can Generate an E-Way Bill?

Registered Persons

Mandatory when the value of goods exceeds Rs.50,000 per invoice.

Unregistered Persons

E-Way Bill mandatory for goods more than Rs.50,000.

If supply is made to a registered person, then the registered recipient must ensure compliance.

Transporters

E-Way Bill becomes mandatory if the supplier/consignor has not the generated one.

When E-Way Bill is Not Required?

  • If goods are under Rs.50,000 value.
  • Mode of transport is non-motor vehicle.
  • Transit cargo to/from Nepal or Bhutan.
  • Defence goods moved by Ministry of Defence.
  • Rail transport by Govt. or local authorities.
  • State-specific exemptions under local GST rules.
  • Empty cargo containers.
  • Short-distance weighment (within 20 km) with Delivery Challan.
  • State-specific exemptions under local GST rules.

Multi-Factor Authentication (MFA) Implementation

  • From 1st January 2025: MFA will become mandatory for taxpayers with Annual Aggregate Turnover (AATO) exceeding Rs.20 Crores
  • From 1st February 2025: Mandatory for taxpayers with AATO exceeding Rs.5 Crores.
  • From 1st April 2025: Mandatory for all other taxpayers and users.

MFA requires login using a username, password, and OTP (sent to the registered mobile number, Sandes app, or similar platforms)

Validity of an E-way Bill

The validity is based on the distance:

For Regular CargoDistances less than 200 km -> Valid for 1 day
For every 200 km or part thereof -> An additional 1 Day
For Over Dimensional CargoLess than 20 km -> Valid for 1 day
For every 200 km or part thereof -> An additional 1 Day

When To Extend The Validity?

The generator can extend the EWB validity either 8 hours before it expires or within 8 hours after its expiry.

How To Extend E-way Bill?

  • Login to the E-way bill portal.
  • Select ‘Extend Validity’ input the bill number and the reason for extension.
  • To confirm select ‘Yes’.
  • You can also update the distance, delivery locations and vehicle details.
  • Submit the request for approval.
  • Once approved, your E-Way Bill with a new e-way bill number will be issued upon extension.

Time limit For E-Way Bill Generation

The generation of E-Way Bills will be restricted to documents dated within 180 days from the date of generation.

This means –

An e-way bill has two parts: Part A and Part B .

The e-way bill becomes valid only when Part B is completed but it must be generated within 180 days of the invoice date.

Example:

If Supplier A sells goods worth Rs. 55,000 to Recipient B on July 5, 2024, and only fills out Part A.
Recipient B must complete Part B by 1st January 2025 as he cannot take more than 180 days to generate the e-way bill.

E-Way Bill Extension Limit

EWB extensions limited to 360 days from their original date of generation.

For example: an E-Way Bill generated on 1st January 2025 can only be extended up to 25th December 2025.

Penalties

The transportation of goods without a valid or expired e-way bill can lead to a fine of Rs.10,000.

FAQs

How many times I can extend the validity?

There is no limit to the number of times the validity can be extended.

My e-way bill’s validity expired. What to do now?

You cannot moved goods legally if the e-way bill expires but under exceptional circumstances or trans-shipment, the transporter can extend the validity by updating the reason and Part B details in FORM GST EWB-01.

Can I generate an e-way bill for old invoices?

Yes, you can but only generate an e-way bill for documents dated within the last 180 days.

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