E-Way Bill under Various Delivery Methods - GST E-Way Bill Solutions


Date: 28 Dec 2022

Eway bill under various methods of delivery


An E-way bill is an electronic bill generated on the e-way bill portal to transfer goods. Since the introduction of the e-way bill, all dealers transferring products worth more than Rs. 50,000 must produce an e-way bill in the event of an interstate transaction. For states that have adopted the e-way bill system for the intrastate movement of goods, the rule applies to that movement.


Various Methods Of Delivery 

Different modes of transportation, such as car delivery, vehicle rental, or goods transport agency (GTA) services, can be employed when a dealer moves products from one location to another. A dealer may agree or negotiate with a customer to ship the items using his own vehicle, hire a vehicle, especially for the shipment of goods, or hire a GTA. The e-way bill must be produced in one of the three scenarios (wherever applicable).


E-way bill Rules For Generation, Updating and Cancellation 

Generating The E-Way Bill

The aforementioned e-way bill (EWB-01) must be generated in the following situations. The consignor, consignee, recipient of goods (if distinct from the consignee), or carrier is in charge of creating the e-way bill (where using GTA services). The following individuals are in charge of producing e-way bills for various modes of transportation:

  • Using An Owned Vehicle - The consignor, consignee, or recipient of goods (If other than consignee).

  • Using a Hired Vehicle - The consignor, consignee, or recipient of goods (If other than consignee).

  • Using Services of a GTA - The consignor or the transporter (in case of consignor does not generate the e-way bill).

Updating The E-Way Bill 

In some cases, the e-way bill that was generated previously needs to be updated, corrected, or changed because a vehicle's number has changed, for example, due to a vehicle's modification during shipping, trans-shipment, etc. These situations frequently occur when a transporter is used to send the shipment. The transporter must update the vehicle number of the new vehicle or the new mode of transportation in the event of a vehicle change or for any other reason (in a case where the mode of transport changes like road, rail, or air).

Cancellation Of E-way Bill

The person who generated the e-way bill has the right to revoke it in cases where the products are not being transported or are not being transported in accordance with the details in the e-way bill. After it is generated, the e-way bill can only be cancelled within 24 hours.

Generating, Updating, And Cancelling An E-way Bill 

An easy approach to creating e-way bills is through the e-way bill portal. You can generate the e-way bill using the web, SMS, or e-invoicing. Click here to view the processes for creating an e-way bill. The steps to generate, edit, and cancel the e-way bill are available in the full article.

E-Way Bill Requirement For Various Methods Of Delivery

As mentioned, a dealer can distribute items using any means of transportation. The implications of the technique for using an e-way bill are outlined in the examples of three different scenarios provided below.


Scenario 1- Using Own Vehicle For Transport Of Goods 


In this case, the dealer would need to create the e-way bill by supplying the vehicle number and other pertinent information described in the link for creating the e-way bill. No information regarding the carrier, the carrying agency, or the transporter's GST number needs to be entered. The dealer must complete part A of the e-way bill with the necessary information and only include the vehicle number in part B.


Scenario 2 - Using Hired Vehicle For Transport Of Goods 


The dealer would be required to generate the e-way bill in this case by giving the vehicle number of the hired car along with the other pertinent information as described for the generation of the e-way bill.


Scenario 3 - Using Services Of GTA (Transporter) For The Transport Of Goods


There may be two occurrences in this scenario: the first is when the consignor or consignee generates the e-way bill, and the second is when the transporter does so. Similar to the previous two examples, Part A requires details that must be filled out when the consignor or consignee generates the e-way bill. The person creating the e-way bill should include information such as the vehicle number, the transporter document number, and the transporter's ID in Part B. (If Applicable). When the transporter is producing the e-way bill, the information needed for component part A must be provided to the transporter so that the e-way bill can be produced accordingly.

Other Methods Of Delivery 

Sometimes, a trader ships products by train or air instead of via land. Details of the transport document number (RR Number) and the document's date must be given if the goods are transported by rail. The consignor or the recipient must fill out Part A of form GST EWB-01 if the goods are carried by air.


If the value of the transported products exceeds Rs. 50,000, an e-way bill is mandatory. It is a document generated from the GST portal before transporting goods by road, rail, or airways. You can generate e-way bills efficiently using the Busy accounting software.