E-Way Bill — complete guide for India

What is an e-way bill?

An e-way bill (EWB) is an electronically generated document required under Rule 138 of the CGST Rules, 2017, for the movement of goods exceeding a specified value. It lets tax authorities verify compliance at checkpoints without stopping every consignment physically. The system is managed at ewaybillgst.gov.in, integrated with the GST portal.

When is an e-way bill required?

Mandatory when consignment value exceeds ₹50,000 and goods move:

• In relation to a supply (sale, inter-branch transfer, etc.)
• For non-supply reasons (job work, exhibition, return)
• As inward supply from an unregistered person

Several states prescribe a lower intra-state threshold — always check the relevant state notification. Even below ₹50,000, an e-way bill is required for notified goods (tobacco, pan masala) or handicraft goods transported by an unregistered person.

E-way bill structure: Part A vs Part B

The EBN is issued when Part A is submitted; the EWB is not valid for movement until Part B is also completed. The transporter may fill Part B if vehicle details are unknown at generation time.

How to generate an e-way bill — step by step

1. Log in at ewaybillgst.gov.in with your GSTIN credentials.
2. Go to e-Waybill → Generate New.
3. Select the transaction sub-type (Supply, Export, Job Work, etc.) and enter the invoice number and date.
4. Enter the recipient's GSTIN (or "URP" for unregistered), delivery state, and pincode.
5. Add item details: HSN code, quantity, unit, taxable value, and GST rate.
6. Enter transporter details (vehicle number or transporter ID).
7. Click Submit — the portal generates a unique 12-digit EBN. Print or download it; it must travel with the goods.

E-way bill validity by distance

Extension is allowed once — within 8 hours before or after expiry — citing a valid reason (vehicle breakdown, transshipment, natural calamity).

Key exemptions from e-way bill

• Goods transported by non-motorised conveyance (bullock cart, cycle)
• Movement within a notified area or customs port under customs supervision
• Empty cargo containers
• Goods for defence / Ministry of Defence purposes
• Transit to or from Nepal or Bhutan
• Annexure to Rule 138 goods: currency notes, jewellery, used personal effects, certain agricultural produce

Penalties for not having an e-way bill

• ₹10,000 or tax evaded — whichever is higher (Section 122 CGST Act)
• Detention of goods and conveyance until tax + penalty is paid
• In cases of intentional evasion: confiscation of goods

How BillRaja makes e-way bills easier

An e-way bill needs the invoice number, date, HSN code, and taxable value — all of which must match the accompanying invoice exactly. BillRaja's GST invoice generator includes correct HSN codes and GST breakdowns on every bill, so copying figures to the e-way bill portal is straightforward. Read more about e-invoicing under GST to understand how the IRP integrates with e-way bills for large taxpayers.