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?

    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:

    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:

    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:

    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:

    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:

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

    How to Generate an E-way Bill?

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

    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?
    1Registered PersonBefore transfer of goodsPart A
    2Registered Person i.e. supplier or recipient. The transport vehicle can be either owned or hired.Before transfer of goodsPart B
    3Registered Person i.e. supplier or recipient when the goods are handed over to the transporterBefore transfer of goodsPart B
    4Transporter of goodsBefore transfer of goodsPart A
    5Unregistered Person if the recipient is GST registeredIf transport is by air, sea or railPart A

    To know more, you can read our detailed guide to how to generate an e-way bill.

    Documents Required to Generate an E-way Bill

    Documents needed to generate an e-way bill are:

    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-
      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.
    2. If the type of conveyance is for over-dimensional cargo and the distance is-
      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 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:

    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 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.


    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.

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