E-Way Bill also know 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
| Rules | Details |
| Threshold | For goods above Rs.50,000 in value |
| Applies to all movement | Interstate and Intrastate based on state rules |
| Who must generate | Supplier or Recipient (if supplier is unregistered) or Transporter |
| How to generate | File via GST EWB-01 form on the E-Way Bill portal |
| Form used | Form GST EWB-01 and EWB-02 |
| Validity based on distance | 1 day validity for every 200 km of transit |
| Documents to carry | Invoice and a copy of e-way bill |
| Penalties | Rs.10,000 fine or tax amount (whichever is higher) |
| Cancellation Window | E-way bill can be cancelled within 24 hours if not used |
| Transport by courier or hand | E-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.
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)
Time limit For E-Way Bill (EWB) Generation
The generation of E-Way Bills will be restricted to documents dated within 180 days from the date of generation.
For example: documents dated earlier than 5th July 2024 will not be eligible for E-Way Bill generation starting 1st January 2025.
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.
