---
title: "E-Way Bill Under GST: Rules, Applicability, Validity & Limit"
description: "Learn e-way bill rules under GST - ₹50,000 threshold, Part A & B, validity by distance, over-dimensional cargo rules, extensions, exemptions, and ₹10,000 penalt"
canonical: "https://busy.in/gst/e-way-bills-the-complete-guide/"
author: "Vineet Goyal"
published: "2023-04-04T09:07:45.000Z"
category: "GST"
---

-   An EWay Bill is required for transporting goods over ₹50,000 within India, with certain statespecific rules.
-   The bill has two parts: Part A includes details like GSTIN and invoice number, while Part B includes the vehicle registration number.
-   EWay Bills must be generated for various transportation scenarios, including supply, import/export, and job work.
-   Documents needed for an EWay Bill include an invoice and, if applicable, a vehicle number or transporter ID.
-   Some goods and situations, like transporting certain exempt items or using nonmotorized transport, do not require an EWay Bill.

# How To Generate an E-Way Bill

The implementation of GST in India has brought significant changes to the taxation system, one of which is the introduction of e-way bills when transporting goods inter or intra-state. In this complete guide to e-way bills, we will discuss the key aspects of e-way bills, including the following:

-   What is an E-Way Bill?
-   Format of an E-Way Bill
-   When to generate an E-way bill?
-   How to generate an E-way bill?
-   Who should generate an E-way bill?
-   Documents required to generate an E-way bill
-   Validity of an E-way bill
-   Situations when an E-way bill is exempted
-   Implementation of E-way bill across India

## **What is an E-Way Bill?**

An E-Way Bill is a mandatory document that all transporters need to carry when they are transporting goods with a value greater than ₹50,000. The transport can be inter-state or intra-state. E-Way bills contain details of the goods being transported, the consignor, the recipient as well as the transporter.

Certain updates have been made to the above rules, as follows:

-   For intra-state transport within the states of Delhi, Tamil Nadu and West Bengal, E-Way bills are required only when the value of the goods being transported is more than ₹1 lakh.
-   Additionally in Delhi, an E-Way bill is not required when the seller of the goods is a GST registered person but the buyer is not, as long as both parties are in Delhi.

## E-Way Bills: Simplifying Goods Movement Under GST

![E-Way Bills under GST](https://busy-client.busy.in/media/image%203.png)

## **Format of an E-Way Bill**

An E-Way Bill is divided into 2 parts – Part A and Part B. Both these parts contain information that needs to be entered by the person generating the E-way bill.

The following details are required in Part A:

-   GSTIN of Recipient
-   Place of Delivery
-   Invoice or Challan Number
-   Invoice or Challan Date
-   Value of the Goods
-   HSN Code
-   Reason for transportation
-   Transport Number and Name
-   Transport Document Number and Date

Part B only contains the registration number of the vehicle transporting the goods.

Apart from the above, there is also information that is auto-generated at the time of generating e-way bills. These details are:

-   E-Way Bill Number
-   E-Way Bill Date
-   Name of the Party Who Generated the E-Way Bill

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## **When to Generate an E-way Bill?**

A valid E-Way bill with all the required details mentioned above must be generated for the following events:

-   When goods are being supplied
-   When goods are being transacted on a non-supply basis, for example:
-   -   Import/export
    -   Goods being returned
    -   Job Work
    -   Line Sales
    -   Sale based on approval
    -   Goods being supplied in a semi knocked down or completely knocked down state
    -   Goods being supplied for trade exhibitions, fairs etc.
    -   Goods being used for personal consumption

## **Who Needs to Generate an E-way bill?**

The following situations necessitate the generation of an E-way bill by a person who has a GST registration and is undertaking the transportation of goods:

-   One of the consignor, the consignee, the recipient or the transporter should generate an e-way bill, if the transport is being done through their own or hired means.
-   In cases where an unregistered seller is supplying goods to a registered buyer, the buyer is responsible for ensuring that all requirements are met.
-   If both, the supplier and the buyer, have failed to generate an e-way bill, the transporter must do so to move the products by land, rail, water and air.

In the two cases mentioned below, an e-way bill is required even if the consignment value does not exceed ₹50,000:

-   An intra-state transport of goods from from a Principal to a Job Worker
-   An inter-state transfer of handicraft goods by a supplier who has been granted exemption from GST registration.

## **How to Generate an E-way** B**ill?**

The following methods are available to the supplier or the carrier for creating the E-way bill:

-   Generating E-Way Bills on the GSTN
-   Generating E-Way Bills through SMS
-   Generating E-Way Bills through E-Invoicing
-   Generating E-Way Bills automatically using an **E-Way Bill Software**

The GST E-Way Portal allows for the creation of e-way bills. You must be registered as a transporter and under GST to utilise the platform.

Once the e-way bill is generated, the e-way bill number is provided to all parties: the recipient, the supplier and the transporter.

### **Form GST EWB-01**

Form GST EWB-01 is the document that needs to be carried by the transporter moving goods worth more than ₹50,000. Information regarding who needs to fill the form and when are provided below:

| No. | Who needs to fill? | When to fill? | Which part to fill? |
| --- | --- | --- | --- |
| 1 | Registered Person | Before transfer of goods | Part A |
| 2 | Registered Person i.e. supplier or recipient. The transport vehicle can be either owned or hired. | Before transfer of goods | Part B |
| 3 | Registered Person i.e. supplier or recipient when the goods are handed over to the transporter | Before transfer of goods | Part B |
| 4 | Transporter of goods | Before transfer of goods | Part A |
| 5 | Unregistered Person if the recipient is GST registered | If transport is by air, sea or rail | Part A |

To know more, you can read our detailed guide to  [how to generate an e-way bill](https://busy.in/gst/how-to-generate-an-e-way-bill-in-india/) .

## **Documents Required to Generate an E-way Bill**

Documents needed to generate an e-way bill are:

-   Relevant invoice, bill of supply, or challan for the shipment of goods.
-   If a mode of road transport is involved, the vehicle number or the  [transporter ID](https://busy.in/gst/what-is-transporter-id-and-its-enrollment-procedure/) .
-   Transporter ID, Transport document number, and date—whether by ship, rail, or air.

## **Validity of an E-way bill**

An e-way bill’s validity is determined by its generated date and time. Based on the distance the items have travelled, an e-way bill is valid for the duration specified below:

1.  If the type of conveyance is other than over-dimensional cargo and the distance is-
2.  1.  Less than 200 km, the e-way bill will be valid for one day
    2.  For every additional 200 km or part there forth, the e-way bill will be valid for one additional day.
3.  If the type of conveyance is for over-dimensional cargo and the distance is-
4.  1.  Less than 20 km, the e-way bill will be valid for one day
    2.  For every additional 20 km or part there forth, the e-way bill will be valid for an additional one day.

The validity of an e-way bill may also be extended.  [To extend the validity](https://busy.in/gst/how-to-update-reject-and-cancel-e-way-bills-under-gst/)  of an e-way bill, the generator must do so either eight hours before or eight hours after the bill’s expiration.

## **Situations When an E-way Bill is Exempted**

An e-way bill is not required in the following situations:

-   Petroleum gas that has been liquefied for delivery to consumers who fall under the NDEC’s non-domestic exempted category;
-   Kerosene sold with a PDS;
-   Postal luggage moved by the Postal Service;
-   Precious or semi-valuable stones, natural or cultured pearls, precious metals, and metals plated with precious metals;
-   Jewellery, goods made of gold or silver, and other items;
-   Currency;
-   Used domestic and personal items;
-   Coral, both worked and unworked
-   E-way bills are not necessary for transporting goods to an inland container depot or a container freight station for customs clearance from a customs port, airport, air cargo complex, or land customs station.
-   E-way bill generation is unnecessary when goods are transported by non-motorized transportation.
-   Alcohol intended for human consumption, petroleum crude, high-speed diesel, petrol, fuel for an aircraft turbine;
-   Under customs bond from an inland container depot or container freight station to a customs port, airport, air cargo complex, and land customs station, or one customs station or customs port to another customs station or customs port;
-   Where certain notifications exempt the transported items from paying taxes;
-   No E-way bill is necessary when the Central Government, State Government, or local government acting as a consignor transports goods by rail.
-   There is no need for an E-way bill where a defence formation acting on behalf of the Ministry of Defence is the consignor or consignee.
-   In the case of transporting empty freight containers, an E-way bill is not necessary.
-   E-way bill generation is unnecessary when items are being transported for weighing, and the distance between the consignor’s business and the weighbridge is less than 20 km. However, a delivery challan is required to be present while moving items.
-   Other than for the transportation of de-oiled cake, the items listed in the schedule annexe to Notification No. 2/2017-Central Tax (Rate) dated 28.06.2017 do not require the generation of an e-way bill.

## **Implementation of E-way Bill Across India**

Since its implementation started on 1 April 2018, there has been an increase in the production of e-way bills for interstate-transit commodities. With all States and Union Territories joining the league in the generation of e-way bills for the movement of products inside the State/UT, the  [state-by-state deployment of the e-way bill system](https://busy.in/gst/state-wise-threshold-limits-for-e-way-bills/)  has had a good response.

However, several states have given their citizens respite by exempting them from the creation of e-way bills if their financial constraints fall below a threshold amount or in the case of specific designated things. For instance, Tamil Nadu has exempted its residents from generating e-way bills if the item’s price is less than Rs. 1 lakh.

## **Conclusion**

E-way bill is a document used to track the movement of goods, prevent tax evasion, and guarantee that commodities being transported adhere to the GST Law. Since the advent of e-way bills, documenting transactions has become much more streamlined.

There are multiple ways to generate e-way bills, but the fastest and most convenient way is to use an **e-way bill generation software** like BUSY. After a quick one-time setup, you can auto-generate e-way bills in just a few clicks, even when you need to generate them in bulk.

## About the author

**Vineet Goyal**

I am a chartered accountant with over 14 years of experience. I understand income tax, GST, and balancing financial records. I analyze financial statements and tax codes effectively. However, I also have a passion for writing, which is different from working with numbers. Recently, I started writing articles and blog posts. My goal is to make finance easier for everyday people to understand.

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