Here is a comprehensive guide on the E-Way Bill system under GST (Goods and Services Tax) in India, applicable for FY 2025–26:
🚚 What is an E-Way Bill?
An E-Way Bill (Electronic Way Bill) is a document generated electronically for movement of goods worth more than ₹50,000 (in most cases) under GST. It is mandatory for inter-state and certain intra-state transport of goods.
✅ When is E-Way Bill Required?
| Transaction Type | Value Threshold | E-Way Bill Required? |
| Supply of goods | > ₹50,000 | Yes |
| Non-supply (branch transfer, etc.) | > ₹50,000 | Yes |
| Imports/Exports | Any value | Yes |
| Job work | > ₹50,000 | Yes |
| Transport by unregistered dealer | > ₹50,000 | Yes (if by registered recipient) |
💡 Optional: Can be generated voluntarily even for goods < ₹50,000.
📋 Who Should Generate It?
| Party Involved | Responsibility to Generate E-Way Bill |
| Registered supplier | If movement initiated by supplier |
| Registered recipient | If goods purchased from unregistered person |
| Transporter | If neither supplier nor recipient generated it |
📝 Documents Required to Generate E-Way Bill
- Invoice / Bill of Supply / Delivery Challan
- Transporter ID / Vehicle number (for road transport)
- Transport document number (for rail, air, ship)
🔁 How to Generate an E-Way Bill
- Visit: https://ewaybillgst.gov.in
- Login with GST credentials
- Click on Generate New
- Fill:
- Part A – GSTIN, document details, value, HSN, consignee details
- Part B – Vehicle number / transporter details
- Click Submit
- Get 12-digit EWB number + QR code (valid across India)
📆 Validity of E-Way Bill
| Distance (in km) | Validity |
| Up to 200 km | 1 day |
| Every additional 200 km | +1 additional day |
🚚 Separate rules for Over Dimensional Cargo (ODC) – 1 day for every 20 km.
📌 Key Points to Remember
- Update Part B (vehicle details) before movement starts.
- Consolidated EWB can be generated for multiple consignments.
- Cancellation allowed within 24 hours, if goods not moved.
- Transporter must carry EWB + Invoice during transit.
- Physical verification can be done by GST officers en route.
❌ Penalties for Non-Compliance
- Penalty of ₹10,000 or tax sought to be evaded, whichever is higher
- Detention & seizure of goods and vehicle
🧾 Forms Used
| Form | Purpose |
| EWB-01 | Main e-way bill form |
| EWB-02 | Consolidated e-way bill |
| EWB-03 | Officer’s report on verification |
| EWB-04 | Transporter’s report on goods not moved |