What is E-Way Bill?

An e-way bill (Electronic Way Bill) is a document generated on the government's e-way bill portal that must accompany the movement of goods above a value threshold notified under GST rules, whether the movement is due to a supply, a return, or inward supply from an unregistered person. It captures details of the goods, consignor, consignee and transporter, and helps tax authorities track the movement of goods in transit.

• A registered person causing the movement of goods above the value threshold specified under the CGST Rules must generate an e-way bill, whether they are the consignor, consignee or the transporter, depending on who arranges the transport.
• Certain goods and types of movement are exempted from the e-way bill requirement, as listed in the CGST Rules and related notifications.
• Both inter-state and intra-state movements may require an e-way bill, though states can notify their own threshold and rules for intra-state movement within the framework set by the GST Council.

• The e-way bill is generated online on the e-way bill portal (or via API/GSP integration) before the commencement of movement of goods, using Part A (invoice and consignment details) and Part B (vehicle/transporter details).
• Each e-way bill has a validity period based on the distance the goods must travel, as specified in the rules — longer distances get proportionally longer validity.
• The e-way bill can be updated, extended (within allowed conditions) or cancelled within the time limits specified under the rules.

• Moving goods above the threshold without generating an e-way bill, risking detention and penalty during transit checks.
• Entering the wrong vehicle number in Part B, or not updating it when the vehicle changes mid-transit.
• Letting the e-way bill validity expire before the goods reach the destination without extending it as permitted.