GST e-way bill is an electronic bill which will be required for the movement of goods in case the value of the goods are above fifty thousand rupees. The bill can be generated from the GSTN portal.

There are various rules and regulations issued by the CBEC for the handling of e-way bill. Central Board of Excise and Customs (CBEC) has proposed an GST e-way bill in the event of transiting goods above INR 50,000 under the GST regime. This will ask for online registration of the goods consignment and this will give the tax authorities a right to inspect the element anytime, if suspected of a tax evasion. 


Who is required to acquire an E-way bill:


Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees —


(i) in relation to a supply; or

(ii) for reasons other than supply; or

(iii) due to inward supply from an unregistered person,

has to generate an e-way bill.

Manner of generating an E-way bill:

E-way bill can be generated in the following manner

Type of supplier

Time of generation

Part to be filled

Form to be submitted


 Registered person


Prior to commencement of movement



Part A





Registered person as a consignor or the recipient of supply as the consignee (by own conveyance or a hired one)



Prior to commencement of movement




Part B






Registered person hands over the goods to a transporter. Registered person is either the consignor or consignee.


Prior to commencement of movement



Both Part A and Part B





Unregistered person either in his own conveyance or a hired one or through a transporter. Recipient of goods is registered.



Manner prescribed in CBEC rule.





Any transporter transferring goods from one conveyance to another in the course of transit

Prior to such transfer and further movement of goods


GST INS-01 – has to specify therein the mode of transport

Multiple consignments intended to be transported in one conveyance

prior to the movement of goods


GST INS-02 -a consolidated e-way bill


Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.

Where an e-way bill has been generated under this rule, but goods are either not being transported or are not being transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-way bill. An e-way bill cannot be cancelled if it has been verified in transit.

Validity of E-way bill

An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned from the relevant date

Distance for which goods will be transported

Validity Period in days

Less than 100 km


100 km or more but less than 300km


300 km or more but less than 500km


500 km or more but less than 1000km


1000 km or more



For the purposes of this rule, the “relevant date” shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated.

The Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein.

In case the recipient of goods being transported is registered, the details of e-way bill generated shall be made available to the recipient, on the common portal. He has to communicate his acceptance or rejection of the consignment covered by the e-way bill within seventy two hours of the details being made available to him, after which it shall be deemed that he has accepted the said details.

The facility of generation and cancellation of e-way bill may also be made available through SMS.

E-way bill explained by a simple example

  • ABC Traders delivers all the goods to XYZ Traders through the transporting company Delta transporters
  • In this handling of goods, ABC traders have furnished all the related details of the stock in the Part – A while remaining details of transporters in the Part – B form of GST INS 01
  • So according to the details which are furnished by the ABC traders in Part A of form GST INS 01, the Delta transporters will be generating the e-way bill from GSTN portal, which is to be carried with the logistics vehicle.
  • Just after the generation of the e-way bill, there will a unique e-way bill number also noted (EBN) sent to all the three parties involved, ABC traders, XYZ traders and the Delta transporters for the security purpose
  • Apart from this, all the designated details of the e-way bill will be sent to the XYZ traders for the validation for their acceptance and further proceedings

Compliance in relation to E-waybills

As per the draft E-way bill rules, the person in-charge of conveyance will be required to carry the invoice or bill of supply or delivery challan, and a copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device (RFID) embedded on to the conveyance.

The rules as framed by CBEC, authorize the tax commissioner or an officer empowered by him on his behalf to intercept any conveyance to verify the e-way bill or the number in physical form for all inter-state and intra-state movement of goods. Physical verification of conveyances can be carried out by any officer after obtaining necessary approval of the Commissioner or an officer authorized by him in this behalf on specific information of evasion of tax, as per the rules. The officer will be required to submit a summary report of every inspection of goods in transit within 24 hours and the final report within three days of inspection. Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information on the common portal.

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