Generating an e-Way Bill is essential for transporting goods valued over ₹50,000 within or across Indian states. This electronic document ensures compliance with GST regulations and facilitates the smooth movement of goods. The e-Way Bill comprises two parts: Part A and Part B, each serving distinct purposes.
What is an e-Way Bill?
An e-Way Bill is an electronic document generated on the GST portal, required for the movement of goods exceeding ₹50,000 in value. It contains details about the consignment, including information about the supplier, recipient, and transporter.
Components of an e-Way Bill
Part A: Details of the Consignment
Part A captures information related to the goods being transported:
- GSTIN of the supplier and recipient
- Place of dispatch and delivery (with PIN codes)
- Invoice or challan number and date
- Value of goods
- HSN code of the goods
- Reason for transportation (e.g., supply, return, job work)
- Transport document number (e.g., Goods Receipt Number)
Part B: Transporter Details
Part B includes details about the mode of transportation:
- Vehicle number (for road transport)
- Transporter ID (if using a transporter)
- Transport document number (for rail, air, or ship)
When is an e-Way Bill Required?
An e-Way Bill is mandatory when:
- Goods are moved within a state or across states, and
- The value of the consignment exceeds ₹50,000
Exceptions apply for certain goods and specific situations.
How to Generate an e-Way Bill
Step 1: Log in to the e-Way Bill Portal
- Visit ewaybillgst.gov.in
- Enter your credentials to access the dashboard
Step 2: Fill in Part A
- Navigate to ‘Generate New’ under the ‘e-Waybill’ section
- Enter the required details about the consignment
Step 3: Fill in Part B
- Provide transporter details, including vehicle number and transporter ID
Step 4: Submit and Generate
- Review the entered information
- Click ‘Submit’ to generate the e-Way Bill
- A unique e-Way Bill Number (EBN) will be generated
Validity of an e-Way Bill
The validity of an e-Way Bill depends on the distance the goods need to be transported:
- Up to 100 km: 1 day
- For every additional 100 km or part thereof: Additional 1 day
Validity can be extended under certain circumstances.
Penalties for Non-Compliance
Failure to generate an e-Way Bill when required can lead to:
- A penalty of ₹10,000 or the amount of tax evaded, whichever is higher
- Detention or seizure of goods and the vehicle transporting them
For more detailed information and updates, refer to the official e-Way Bill Portal.
