E-way bills for imports and exports


Date: 28 Dec 2022

GST E-Way Bill – Requirement for Imports and Exports


One of the main factors of an economy is its imports and exports, which affect the number of foreign exchange earnings. The products being carried throughout the import and export procedures, as well as the e-way bill required for such moves, must be carefully considered. For all intra-state transfers with additional exceptions and for all interstate transportation of commodities valued at more than Rs. 50,000, an e-way bill is required. You can generate an e-way bill through busy accounting software


GST E-Way Bill – Requirement for Imports and Exports

What Does Term Import And Export Include Under GST Act?

Typical Import Procedure Has Following Stages

How To Generate E-Way Bill For Import And Export?

Is E-Way Bill Required For High Sea Sales?


What Does Term Import And Export Include Under GST Act?


According to the GST Act, importing goods implies bringing them into India from another country and exporting goods means transporting them out of India to another country. Goods imported in accordance with IGST law will be regarded as interstate supplies, and IGST will be applied. No tax will be imposed on the export of products because it will be regarded as a zero-rated supply.


Typical Import Procedure Has Following Stages


Below are the stages of the import procedure


  • When merchandise reaches the port or airport, it is said to have been imported into India.

  • When goods arrive at the port or airport, the customs department takes control of them and transports them to a container freight station (CFS) or an inland container depot (ICD) for clearance. This transportation is exempt from the requirement to create an e-way bill, as stated in Rule 138.

  • After the importer pays the customs duty and the items are cleared for home consumption, the bill of entry is completed from ICD or CFS (eg. Place of business like the factory or warehouse of the importer). This transportation requires an e-way bill.

  • The product may be kept in a bonded warehouse until it is approved for domestic use. The obligation to carry an e-way bill is waived for items being transported from an ICD to a bonded warehouse. However, an e-way bill must be created when the products are cleared from the bonded warehouse and delivered to the importer's plant at a later stage.


The Stages In The Export Procedure Is As Follows 


  • An e-way bill is generated when items are carried from a business location or the exporter's warehouse to an ICD or CFS. 

  • Transporting goods from ICD/CFS to the port is not required to have an e-way bill. Additionally, some transactions—such as those involving petrol, diesel, kerosene, pearl, etc.—are exempt from the e-way bill requirement. Even for import and export transactions, these exemptions apply to certain products. In addition to these exemptions, certain movements are also exempt from the generation of e-way bills, including:


  • Transit freight is merchandise going to or from Nepal or Bhutan.

  • Transport of goods between ports or customs stations, or between ICD/CFS and ports, under a customs bond, seal, or supervision.

  • a situation where someone moves from the customs area to the ICD or vice versa, as described under Stage B in the import and export examples below.


How To Generate E-Way Bill For Import And Export? 

In import or export operations, the portal and the methods to generate the e-way bill are the same. The user should keep in mind the following important details when creating an e-way bill in this scenario.


Particulars In E-Way Bill



Transaction sub-type to select



Document Type and Number

Bill Of Entry

Tax invoice meant for export of goods. 

Bill From

Unregistered Person (URP)

Exporter's Detail (Name, GSTIN, etc.)

Dispatch From

Pin Code 999999 must be input, and 'Other Country' must be selected in the state field.

Address Of Expoter's Place of Business/Warehouse 

Bill To

Importer's Details (name, GSTIN, etc.)

A person outside India who may be unregistered (Mention URP).

Ship To 

Address of the warehouse or business of the importer

Pin Code 999999 has to be entered and selected in the state column 'Other Countries.  

Transportation Details

Transporter Specifications (Vehicle Details, Transporter ID, etc.)

Transporter Specifications (vehicle details, transporter ID etc.).


Calculating the e-way bill's validity based on the distance to be travelled is one of its major components. So, in order to determine the validity in import and export scenarios, we need to know where to start the distance calculation.


  • The e-way bill must be created in the case of imports when the products are approved for domestic use. The distance between the ICD and the importer's place of business must be calculated, and the e-way bill's validity is determined in accordance with that distance.

  • When moving the items to the location for an explanation in the case of export, an e-way bill must be created. The distance will be computed from the warehouse/place of business to the port in order to determine whether an e-way bill is valid.


Is E-Way Bill Required For High Sea Sales? 


High Sea Sales are transactions in which the carrier document consignee sells the goods to a different buyer while they are still on the high seas or after they have left the seaport or airport of origin but before they have arrived at the ports or airport of destination. There is no need to create an e-way bill for HSS because it is regarded as a sale made outside India's territorial jurisdiction and does not fall under the category of imports. It lessens the burden of compliance on entrepreneurs engaged in international trade.