E-way Bill

An e-way bill (electronic way bill) is a document that a registered person must generate before moving goods worth more than Rs 50,000 in a single consignment, whether the movement is for a sale, job work, exhibition, branch transfer or own use. It is created on the government portal ewaybillgst.gov.in (with the newer E-Way Bill 2.0 portal now running in parallel) and carries a unique 12-digit e-way bill number (EBN) that the transporter must keep available during transit.

Legal basis

The requirement flows from Section 68 of the CGST Act, 2017 read with Rule 138 of the CGST Rules. The bill itself is Form GST EWB-01, which has two parts: Part A holds the consignment details (GSTIN, invoice, value, HSN) filled by the supplier or recipient, and Part B holds the transporter and vehicle details.

Threshold and validity

The Rs 50,000 limit applies to inter-state movement; intra-state thresholds vary by state (several set it at Rs 1 lakh). Validity depends on distance and cargo type.

From 1 January 2025, an e-way bill cannot be generated for documents older than 180 days, and extensions are capped at 360 days from the original generation date.

Penalty

Moving goods without a valid e-way bill attracts a penalty under Section 122 of Rs 10,000 or the tax sought to be evaded, whichever is higher, and the goods and vehicle can be detained or seized under Section 129.