E-way bills are required for the movement of goods of more than Rs. 50,000 in value. The registered person causing movement of goods must generate an e-way bill by providing information in Part A of Form GST EWB-01 before movement begins. For transportation by the registered person, the e-way bill must be generated before commencement of movement. If transported by another, Part A must be filled and the transporter can generate the e-way bill. E-way bills are valid for 1 day plus additional days based on the distance travelled and cargo type.

2. Definition of E-Way Bill
E-way bill is a compliance mechanism wherein by way of digital
interface the person causing the movement of goods uploads the
relevant information prior to the commencement of movement of
goods and generates e-way bill on GST Portal.

3. When to Generate E-Way Bill

4. Who will generate E-Way Bill
Registered person
Causing
Movement of
such goods
Fills Relevant
information
In part A of GST
EWB-01
Before
commencement
of such
movement
E-Way Bill when
Consignment
Value <Rs.50,000
Inter-State transfer of
Handicraft goods by a person
exempted from obtaining
registration
Inter-State transfer of Goods
by Principal to Job Worker

5. Consignment
Value of
Goods is:
Value
determined in
accordance
with provisions
of Section 15
Declared in
Invoice/Bill of
Supply/Delivery
Challan
Includes Central
tax, State/Union
Territory tax,
Integrated tax &
Cess
Excludes value
of exempt
supply of goods
Consignment Value of Goods

6. Information to be furnished in E-Way Bill
Form GST EWB-01 contains
two parts:
Part A furnished by
registered person causing
movement of goods of
consignment value
>Rs.50,000
Part B furnished by person
who is transporting the
goods

7. Time of generation of E-Way Bill
Goods Transported by Registered
person
Whether
Consignor/Consignee
Said person generates
E-Way Bill
Before
Commencement of
movement
(A)
Goods Transported by
Rail/Air/Vessel
EWB generated by
Registered Person
Whether
Supplier/Recipient
Before/After
Commencement of
movement
(B)
EWB not generated
by Regd. Person
Goods handed
over to
Transporter
Regd. Person
furnish info. in
Part A
EWB
generated by
Transporter
(C)

8. Transfer of goods from One Conveyance to another
Goods
Transferred
from one
Conveyance
to another
Consignor or
Recipient
Who provided
Info. in part A
Before such
transfer or
further
movement of
goods
Update
details of
conveyance in
Part B

9. Not Mandatory to fill information in Part-B
*POB: Place of Business
Goods transported
for a distance up to
50kms within the
State/Union Territory
From POB* of
Consignor POB of
Transporter for
further transportation
From POB of
Transporter POB of
Consignee for final
delivery

10. Validity of E-Way Bill
Serial
Number
Distance within Country Validity period from
Relevant Date
(1) Up to 100 kms One day in cases other than
over dimensional cargo
(2) For every 100kms or part thereof thereafter One additional day in cases
other than over dimensional
cargo
(3) Up to 20 kms One day in case of over
dimensional cargo
(4) For every 20 kms or part thereof thereafter One additional day in case of
over dimensional cargo
Notes:
# Relevant date means the date on which E-Way Bill is generated.
# E-Way Bill shall expire at the midnight of the day immediately following the day on which E-Way Bill is
generated.
# Over Dimensional Cargo means the cargo carried as a single indivisible unit and which exceeds the
dimensional limits prescribed in rule 93 of Central Motor Vehicle Rules, 1989 made under Motor vehicles Act,
1988.

11. Acceptance of E-Way Bill
Details of E-Way
Bill generated
shall be made
available to
Supplier(Registered) if Part A
furnished by Recipient/Transporter ;
or
Recipient(Registered) if Part A
furnished by Supplier/Transporter
Supplier/Recipient
(as the case may
be) shall
communicate
Acceptance or
Rejection
Shall
communicate
acceptance/reject
ion within:
• 72 hours of the
details being
made available
• Time of delivery
of goods;
whichever is
earlier

12. Cancellation of E-Way Bill
Notes:
 E-Way Bill cannot be cancelled if it has been verified in transit.
 Unique number generated valid for 15 days for updating Part B.

13. Consolidated E-Way Bill (EWB)
Consigner/Consignee
not generated EWB
in form GST EWB-01
Aggregate
Consignment value
carried in conveyance
>Rs.50,000
In case of Inter-State
Supply generate EWB
in form GST EWB-01
May also generate
Consolidated EWB in
form GST EWB-02
Prior to
commencement of
Goods
Explanation:
Consolidated EWB is generated when the transporter is carrying multiple consignments in a single vehicle.
Therefore, transporter can carry single EWB for all consignments in place of individual EWBs. However, the
validity of each EWB will be determined separately in accordance with details filled in GST EWB-01.