When companies move goods from one place to another, they need an e-Way bill. This online document provides key information about the goods being shipped from one location to another. Right now, GST e-Way bills are necessary when shipping goods worth more than ₹50,000. These bills include details about the goods being shipped, their value, the sender/consignor, the receiver, and the transporter (like the vehicle number). This rule applies to all goods shipped between states (since April 2018) and in some cases, to goods shipped within a state too.

The GST Network or GSTN serves as the online platform to create e-Way bills under GST. Let’s explore its meaning, creation and download process, contents, and more.

What is an e-Way Bill?

An e-Way bill is an electronic document needed to transport goods between states. The GST system requires e-Way bills for all shipments valued over ₹50,000. This digital document helps goods move across state lines and ensures businesses follow the rules.

• Definition: An electronic document to move goods
• Applicability: for goods worth over ₹50,000 moving between states (Note: Rules differ for in-state transport. For example, Delhi and Tamil Nadu require this document for goods valued above ₹1 lakh)
• Generation: Created on the website run by GSTN: //ewaybillgst.gov.in/
• Contents: Information about the type of goods, HSN code, value, PIN code, sender and receiver, vehicle info, and more

This makes logistics easier and brings openness and productivity to GST management.

What’s included in an e-Way bill GST?

As someone who sends or receives goods, you should know what goes into an e-Way bill. Here’s a list of the key parts of a typical e-Way bill under GST.

• Consignor and Consignee details: Name, GSTIN address (including PIN code)
• Information about transported goods: Description of goods, goods’ value, HSN code, item name, quantity, travel distance, reason to transport
• Transport information: Vehicle number, transport method transporter ID
• Place to supply/deliver: Full delivery address with PIN code (Remember: GST is a tax based on destination)
• Document number: Invoice/challan/bill number and date (Note: This can also be AWB number, Bill of Lading or any other relevant document)

Bill format:

A typical e-Way bill layout includes Part A and Part B:

• General details: QR code, bill number and date, creator, validity (from and to with rough distance)
• Part A: GSTIN, dispatch location, document number and date, goods value, transport reason, transporter name/ID
• Part B: Vehicle number, transport type (like road transport), starting point (state), date, entry person

Who should generate a GST e-Way bill?

Creating an e-Way bill under GST is required in some cases, while others don’t need to do it. Here’s a list to help you understand:

People who need to make one:

• Registered sellers sending goods worth over ₹50,000 to other states
• Sellers without registration when they supply goods to a registered seller
• People who move goods (by plane, truck, train, etc.) for registered sellers or buyers
• Buyers if they’ve set up transport straight from a seller without registration

People/times when you don’t have to make a GST e-Way bill:

• Goods that don’t need a permit moving around (for e-Way bills )
• Moving stuff within a state (rules change by state) or hauling goods without a supply invoice for up to 50 kms in the same state
• Carrying goods for government offices that aren’t doing business (by train)
• Special cases of items brought in from Customs port

When is a e-Way bill generation required?

An e-Way bill becomes necessary when goods are supplied before their shipment. This applies to actual sales, transfers, or even returns and exchanges of goods. In certain situations, you need to generate an e-Way bill even if the value of goods is below the ₹50,000 threshold. For example when a dealer exempt from GST registration transports handicraft goods between states.

With this in mind here are cases where you need to generate an e-Way bill:

• Moving goods worth more than ₹50,000 between states (like from Bangalore to Hyderabad)
• Moving goods within a state based on state rules (for example, West Bengal needs an e-Way bill to move goods over ₹1 lakh)
• Sending items for work from one place to another (such as sending fabric to be stitched)
• Selling and shipping goods on online platforms by e-Commerce companies (like an online marketplace sending products to buyers)
• Unregistered suppliers delivering goods to registered suppliers (for instance, a local vendor bringing items to a manufacturer)
• Sending back goods to the supplier (such as faulty products)

Also read: GST Credit note – Know how suppliers can issue credit notes when goods are returned

Find ways to generate GST e-Way bill

You can create an e-Way bill online through the e-Way bill system, or you can send an SMS from your registered phone number. Let’s look at how to create e-Way bills using the portal.

• Make sure you’ve signed up on ewaybillgst.gov.in
• Have your invoice/challan and Transporter info ready

Follow the steps to generate e-Way bill:

• Sign in to the eWay bill system page with your account details (username, password, captcha)
• Pick ‘Generate New’ from the dropdown menu to create an eWay bill and fill in the info (transaction type, sub type, document type, document number, document date)
• Put in all the ‘From’ and ‘To’ info (Name, GSTIN, Address, Place of supply, PIN code)
• Include extra details about the Item you’re shipping (product name, description, HSN value of goods, quantity, GST split into CGST/CGST/IGST and CESS)
• Change information about the Transporter (such as travel method, trip length, vehicle ID, transporter’s name or number, Transporter paperwork number and date)
• Look over the information you’ve put in and hit ‘Submit’ to send the form
• Check out your 12-digit eway bill in Form EWB-01
• Use the ‘Print’ button to get a hard copy of the eWay bill

Form EWB-01

Steps to generate bulk e-Way bills:

You can make many e-Way bills at the same time on the website. You’ll need to get special tools from the site (like Excel forms, JSON tools, etc.) to send your invoices in the right way.

• Sign in to the e-Way bill website
• Pick ‘Generate Bulk‘ from the list to make many e-way bills
• Choose ‘Choose file‘ and ‘Upload‘ to send your changed JSON files (Remember: You should use the Excel and JSON tools you got earlier to make changes)
• Click ‘Generate‘ and each e-Way bill will be made

Steps to cancel e-Way bill:

If you’ve made a mistake when creating an e-Way bill, you can cancel it within 24 hours after you generate it. Make sure you have the bill number ready. Remember: You need to give a valid reason, like typing in the wrong information. Here’s what to do:

• Sign in to the website
• Choose ‘Cancel’ from the dropdown menu
• Type in the 12-digit bill number and hit ‘Go’
• Look over the e-Way bill
• Tell them why you want to cancel

Once you do this, the bill is cancelled and you can’t use it again.

Validity of e-Way bills

E-Way bills under GST have a set validity period. The distance traveled plays a key role in deciding how long an e-Way bill stays valid. Here’s a breakdown (Keep in mind: Validity starts from the day the bill is generated)

• Less than 100 kms: Good for 1 day
• Between 100 kms and 300 kms: Good for 3 days
• Between 300 kms and 500 kms: Good for 5 days
• Between 500 kms and 1000 kms: Good for 10 days
• More than 1000 kms: Good for 15 days

The e-Way bill’s validity increases by 1 day for every 100 km traveled. You need to create a new bill (Part B) if you don’t finish transporting within the valid time frame. If this happens, you can lengthen the validity through the official website. Remember, the extension window opens 4 hours before and 4 hours after the validity time.

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