Since the introduction of GST in India, the face of transporting goods has changed drastically.
When there is a movement of goods, the transporter is now required to generate an E-way bill for the transportation.
In this short article, we will look at some prominent E-way Bill rules in GST and look at the limits for e-Way Bill generation.
Important FAQs on E-way Bill generation
1. What is an E-way Bill?
- E-way Bill is an electronically generated receipt for the movement of goods between different places.
- A GST registered person must generate E-way Bill if he is transporting goods whose worth exceeds Rs. 50,000. We will see the complete details about the E-way Bill limits in the latter part of the article.
- Every E-way Bill has a unique E-way Bill number (EBN) & this is made available to the supplier, recipient, and transporter of the goods.
2. Where can I generate E-way Bill?
- E-way Bill can be generated on the government portal ewaybillgst.gov.in.
- E-way Bill can also be easily generated right from your ERP with successful API integrations between your ERP and the E-way Bill generation portal.
- Using automated software will help you generate your E-way Bill according to your e-Invoice data directly from your ERP software. You will not be required to visit the E-way bill portal for E-way Bill generation separately.
- The government has also provided an alternate option to generate or cancel the E-way Bill through SMS from the registered mobile number of the taxpayer.
3. When is the E-way Bill generation required?
E-way Bill should be issued when:
- When there is a movement of goods and when the value of the goods being transported (single invoice or the aggregate invoice) exceeds Rs. 50,000.
- The movement of goods can be for a ‘Supply’ purpose, ‘Return’ purpose or the ‘inward supply’ from an unregistered person.
Hence, it is advised to generate E-way bills for all these transactions.
4. Who is required to generate E-way Bill?
- A registered person must generate an E-way bill when there is a movement of goods whose consignment value exceeds Rs 50,000 to or from this registered person.
- Unregister persons can also generate an E-way Bill. Suppose the unregistered person is supplying goods to a registered person. In that case, it is the receiver’s duty (being a GST registered person) to see that all the GST compliances are met, and no law is violated.
- The transporter facilitating this movement of goods can also generate the E-way Bill. This transport can be through air, road, rail or waterways.
The following table will give complete details about whom and when should an E-way Bill be generated:
| Entity type | When to generate | Form required | Part of form relevant |
| GST registered person | Before movement of goods | Form GST EWB-01 | Part A |
| GST registered person is consignor or consignee (transport is owned or hired) | Before movement of goods | Form GST EWB-01 | Part B |
| GST registered person is consignor or consignee (transport is hired) | Before movement of goods | Form GST EWB-01 | Part B (to be filled by the registered person) |
| Transporter of goods | Before movement of goods | Form GST EWB-01 | Part A |
Essential conditions for E-way Bill generation
- The person who wants to generate an E-way bill must be registered on the E-way Bill portal.
- Even if the transporter is NOT a GST registered person, he has to register on the E-way Bill portal before generating an E-way Bill for the movement of goods.
- Whenever the consignment value exceeds Rs. 50,000, an E-way Bill has to be generated.
- Part A of the E-way bill should be furnished before the commencement of the movement of goods.
- E-way Bill has to be generated compulsorily for:
- When there is an inter-state transfer of goods from Principal to Job-Worker.
- Inter-state transport of handicraft goods where the supplier is exempted from getting GST registration.
- W.e.f June 2018, E-way bill generation has been made mandatory for intra-state transport of goods. Delhi was the first UT to adopt this change.
E-way Bill Validity & E-way Bill Limit
The validity of the E-way Bill is varied upon the type of cargo which is being transported.
Heavy cargoes move at a slow pace, and thus the validity for this type of movement is kept based on the distance covered by them in a single day.
Observe the following table to get a complete idea of the E-way Bill validity details:
| Type of goods | Distance covered | Validity of E-way Bill |
| Over dimensional cargo | Less than 20 Kms | 1 day |
| Over dimensional cargo | For every additional 20 km | +1 day |
| Other than over-dimensional cargo | Less than 100 Kms | 1 day |
| Other than over-dimensional cargo | For every additional 100 km | +1 day |
E-way Bill limit
- An E-way Bill is required when the consignment value is exceeding Rs. 50,000.
- However, this may NOT be true in all cases.
- According to the Kerala High Court’s judgment in the ‘Bon Cargos Pvt., Ltd. Vs Union of India, ‘transporter was NOT required to generate an E-way bill for consignment value of less than Rs. 50,000, even if the aggregate value in the consignment exceeds Rs. 50,000, because the goods were NOT of the same type.’
Documents required for E-way Bill generation
The following list of documents are required to generate an E-way Bill from the E-way Bill portal:
- Challan or Invoice or Bill of supply for the consignment of goods
- For goods transported by roadways- Transporter ID or Vehicle number
- For goods transported by rail, air, or ship – Transporter ID, Transport document number, and date on the document
Conclusion on e-Way bill generation
E-way Bill has become an essential document for transporting goods, be it interstate or intra-state transport.
Hence, it is advised that they have an easy way or tool to generate the E-way Bill without any hassle in a single click.
E-way Bill APIs of GSTHero are one of its kinds where you can generate the E-way bill for your transport movement right from your ERP and that too within few minutes.
You will not be even required to visit the E-way Bill portal as all the E-way Bill generation portal will be done by the GSTHero’s solution.
Stay updated; stay ahead!
Until the next time….
Also Read: FAQs on Blocking and Unblocking of E-way bill generation facility in EWB Portal
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