An e-way bill is an electronic document required for the movement of goods above a certain value. It links the consignment, supplier, recipient, and transporter.
This guide covers when it applies and how it works.
When is an e-way bill required?
An e-way bill is generally required when goods of value exceeding ₹50,000 are moved, whether inter-state or (in most states) intra-state. Some goods and short-distance movements are exempt — verify your state's rules.
Who generates it and how
- The registered supplier, recipient, or transporter can generate it on the e-way bill portal
- It carries Part A (consignment details) and Part B (transport/vehicle details)
- A unique e-way bill number (EBN) is issued for the movement
Validity
Validity depends on the distance to be covered — typically one day per a notified number of kilometres. If goods cannot be moved within the validity, it can be extended within the allowed window.
Key takeaways
- Required for moving goods above ₹50,000 in value (with exceptions).
- Generated by supplier, recipient, or transporter on the e-way bill portal.
- Has Part A (consignment) and Part B (transport) details.
- Validity is distance-based — verify the current rule.
This guide is general information, not tax advice. GST rules and rates can change with GST Council notifications — verify specifics on the official GST portal or with your CA.
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