What is E-way bill?

E-way bill is an electronic document generated on the common portal evidencing movement of goods . In simple terms every person needs to inform the government before moving goods of specified amount.

Every registered person who causes movement of goods value exceeding ₹50,000/- (including any tax charged) 

  • In relation to supply
  • Other than supply
  • Due to inward supply from an unregistered person.

E-way bill is required to be generated before movement of goods which is divided into two parts:

  • Part-A of Form GST EWB-01
  • Part-B of Form GST EWB-01

Supplier may authorise the transporter or any E-commerce operator to update the details in Part-A of general information.

However in the following cases E-way bill generation is mandatory :

  • Goods are sent by the principal to the job worker in another state irrespective of the value of goods supplied.
  • Person transfers handicraft goods from one state to another state who is exempted from taking registration under section -24 irrespective of the value of goods.


It is to be noted that any registered person may also generate e-way bill for movement of goods valued less than ₹50,000/-

Further any unregistered person may also generate E-way bills at his option.

Cases when eWay bill is Not Required:

In the following cases it is not necessary to generate e-Way Bil:

1. The mode of transport is non-motorised vehicle
2. Goods transported from Customs port, airport, air cargo complex or land customs station to Inland Container Depot (ICD) or Container Freight Station (CFS) for clearance by Customs.
3. Goods transported under Customs supervision or under customs seal
4. Goods transported under Customs Bond from ICD to Customs port or from one custom station to another.

5. Transit cargo transported to or from Nepal or Bhutan
6. Movement of goods caused by defense formation under Ministry of defense as a consignor or consignee
7. Empty Cargo containers are being transported
8. Consignor transporting goods to or from between place of business and a weighbridge for weighment at a distance of 20 kms, accompanied by a Delivery challan.

9. Goods being transported by rail where the Consignor of goods is the Central Government, State Governments or a local authority.
10. Goods specifed as exempt from E-Way bill requirements in the respective State/Union territory GST Rules.

11. Transport of certain specified goods- Includes the list of exempt supply of goods, Annexure to Rule 138(14), goods treated as no supply as per Schedule III, Certain schedule to Central tax Rate notifications.

Note: Part B of e-Way Bill is not required to be filled where the distance between the consigner or consignee and the transporter is less than 50 Kms and transport is within the same state.


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