An attempt has been made to cover all aspects of E Way Bill generation in this article . For better understanding and keep the article concise , contents have been divided in four parts .

Part 1 – Generation of e way bill & its salient features.

Part 2 – Contents of E- Way Bill

Part 3 – E Way generation by Transporters

Part 4 – Other relevant provisions

Part 1Generation Of E Way Bill & Its Salient Features

E-way bill is an electronic waybill generated on the GST portal for the movement of goods. The provisions of e – way bill have been made effective from 01 April 2018 all over India for interstate movement of goods. State Government have powers to waive requirement of e way bill for movement of goods within states for specified area ( Rule 138(14) (d) of CGST Rules

Any supplier/agent is transporting goods where the consignment value greater than Rs. 50000 is required to generate and produce this e-way bill.

Goods and Services Tax GST

1. Consignment Value for e way bill generation

(a) Consignment value includes CGST,SGST,IGST and cess , if any .

(b) It shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods . (Explanation 2 to Rule 138(1) of CGST Rules ).

(c) In case of material sent for job work , the value should be total value of goods . When goods are returned after job work , the value should be inclusive of value of goods

(d) In case of equipment sent for leasing , value of equipment should be full value & not merely leasing charges

2. When E Way bill need to be generated, irrespective of value of the consignment

E Way bill need to be generated , irrespective of value of the consignment in the following cases :-

(a) When goods send by a principal locate in one state to a job worker located in another state. ( 3rd proviso of rule 138(1) of CGST Rule.

(b) Handcraft goods transported from one state to other by a person exempted from obtaining registration under sec 24(i) & (ii) of CGST Act .( 4th proviso of Rule 138(1) of CGST Rules 2017 )

3. Requirement to generate e way bill

(a) E way bill is required for movement of goods in relation to supply.

(b) E way bill is required for movement of goods even for reasons other than supply.

For example :

(i) Sending construction material to & from site

(ii) Sending goods for exhibition & fair.

(iii) Sending cranes , bulldozers, cement mixture to sites.

(c ) E way bill is also required to be generated for following mode of transportation:-

(i) Goods transported in own vehicle / Hired Vehicle / Public transport

(ii) Goods transported by rail / air/ vessel

(iii ) Movement of new vehicle

4. Transport of goods for which e way bill is not required (Rule 138(14)

(a) Goods being transported are specified in Annexure ie Jewelry , coral, pearls, personal & house hold goods , currency .

(b) Goods are being transported by non -motorised conveyance

(c) Goods are being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs;

(d) Goods movement within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State;( Each state has been delegated power s to grant exemptions from provisions relating to e way bill within area notified .

(e) Goods ( except de-oiled cake) exempted under Notification No. 02/2017- CT(Rate) & No. 2/2017-IT(Rate) both dated 28.06.2017.

(f) goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel.

(g) Goods being transported are treated as no supply under Schedule III of the Act.

(h) Goods being transported are transit cargo from or to Nepal or Bhutan.

(i) Goods movement caused by defence formation under Ministry of Defence as a consignor or consignee.

(j) Goods transported by rail where consignor is Central Government/ State Government or Local Authority.

(k) Transportation of empty cargo containers.

(l) Goods are being transported upto distance of twenty kilometers from the place of business of the consignor to a weighbridge for weighment or back , subject to condition that movement of goods accompanied by delivery challan issued in accordance with rule 55.

(m) Empty cylinders for packing of LPG removed for reasons other than supply ( inserted w.e.f 13.06.2018).

5. Who is required to generate e way bill

(a) Consignor is required to generate e way bill before movement of goods.

(b) Consignee is required to generate ,if consignor is unregistered.

(c ) Transporter on authorization received from the registered person.

(d) E Commerce operator on authorization received from the consignor.

(e) Courier Agency on authorization received from the consignor.

(f) Job worker ( if registered) for interstate movement.

(g) A person ( though exempted from registration under sec 24 of CGST Act 2017) causing movement of handicraft goods.

6. Salient points in respect of e way bill

(a) Only one e way bill can be generated for one invoice / document . (Amendment in April 2019)

(b) Bulk generation of e way bill is possible – New e way bill generation tool has been uploaded on e way portal on 01 Oct 2018. Under this tool , one can prepare JSON file to generate large number of e way bills in one go.

(c ) E way can be generated by unregistered person by using citizen option on e way bill portal.

(d) Multi vehicle option is available on e way portal . When a taxpayer / transporter wants to move the consignment of one e way in multiple vehicles , after moving to transshipment place , he can use the ” change to multi vehicle ” sub option provided under e way bill option.

(e) E way bill for line sale ;- one e way bill is to be generated for full value of goods and invoice can be generated by salesman as & when sale take place ( Line sale means that sales man carries goods with him , goes shop to shop and sales. goods. He carries invoice book and prepare invoice on the spot.)

(f) E Way bill is required for movement of new vehicle . The temporary number of vehicle should be indicated.

(g) Consignee refuses to take delivery of goods – transporter can generate one more e way bill with the help of consigner showing it as sales return.

(h) Interstate movement of rigs, tools & spares on wheels like crane – generation of e way bill is required if value exceeds Rs 50000/- ( though IGST will not apply as it is treated neither as supply of goods nor services.

(i) Filling of vehicle no. in part B – The vehicle number should be entered without space in between .Defence vehicle no. should be start with DF. Temporary RC vehicle should start with TR

7. Changes in procedure in e way bill system – April 2019

(a) Auto calculation of route distance based on PIN code :- E-waybill system is being enabled to auto calculate the route distance for movement of goods, based on the Postal PIN codes of source and destination locations. User is allowed to enter the actual distance as per his movement of goods. However, it will be limited to 10% more than the displayed distance for entry. If the PIN entered is incorrect, the system would alert the user as INVALID PIN CODE.

(b) One Invoice / one e way once E-way – once E way Bill is generated with an invoice number, then none of the parties – consignor, consignee or transporter can generate the E-Way Bill with the same invoice number.

(c ) Extension of E-Way Bill in case Consignment is in Transit • A provision is being incorporated to extend the E-way Bill, when the goods are in transit. The transit means the goods could be on Road or in Warehouse. During the extension of the e-way bill, the user is prompted to answer whether the Consignment is in Transit or in movement. On selection of In Transit, the address details of the transit place need to be provided. On selection of In Movement the system will prompt the user to enter the Place and Vehicle details from where the extension is required. In both these scenarios, the destination PIN will be considered from the PART-A of the E-way Bill for calculation of distance for movement and validity date

(d) Blocking of Interstate Transactions for Composition dealers • As per the GST Act, the composition tax payers are not supposed to do Interstate transactions. Hence next version will not allow generation of e-way bill for inter-state movement, if the supplier is composition tax payer. Also, the supplies of composition tax payers will not be allowed to enter any of the taxes under CGST or SGST for intrastate transactions. In case of Composition tax payer, document type of Tax Invoice will not be enabled.

8. Blocking/ Unblocking of e way bill for non filing of return

As per the new rule, when a taxpayer fails to file his or her GST returns (GSTR-3B) for two continuous months, he or she will get blocked from generating an eway bill. A GSTIN which is blocked cannot be used for generating an eway bill either as a consignor or consignee

9. FAQ on blocking / unblocking e way bill as released by Government

To be continue ………………..Part B

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  1. Ujjwal Mathur says:

    Can we use Port Address in Export and Import Eway bills with using Bill to – Ship to for Export eway bills or Bill From – Disptach From for Import eway bills for auto calculation of Distance.

  2. abj says:


    Two queries as below:

    A. In a public bus transport company, parts of buses sent to third party (i.e. not original seller of part) for repair within same state.
    1. Whether e way bill required to be generated?
    2. If yes, what shall be the value (depreciated value/ original purchase value?) for deciding the limit of 50,000 as well as amount for ‘value of goods’ field in e way bill format.
    3. Who shall generate e way bill if goods sent to third party by a) bus transport company itself b) third party repairer c) no compulsion, anyone can generate?
    4. Is there delivery challan requirement or some other document requirement?

    5. Should the third party also generate e way bill when they send the parts back to us after repair? If they don’t do so, is it possible that the parts may get confiscated?

    B. In a public bus transport company having multiple depots, parts stored in one depot delivered to another depot.
    1. Whether e-way bill required?
    2. Delivery challan has three copies requirement – here there is no third party transporter involved as company itself transports parts between depots. Whether still 2nd copy of transporter required and who shall keep it.

    Please let me know if some other document may be required in this process which may have been missed in the above cases.


  3. R.A.Natteraja says:

    We seek your advice on the following:
    Suppose A is from Tamil Nadu who buys from B who is in Maharashtra and A sells the same to C in Pondicherry.
    Please note that here 2 States and I union territory involved and hence it is a triangular transaction.
    When A purchases from B [who is in Maharashtra] the B will raise the bill in the name of A [who is in
    Tamil Nadu] including the E way bill and indicating delivery to C at Pondichery whose address will also be indicated in the document generated by B
    Here one E way bill will be generated by B for his invoice on A
    Now the question arises that A has to supply the material purchased from B to C who is in Pondicherry. A has to raise the invoice on C, here is it necessary to generate another E way bill by A
    Kindly advise and guide us.
    Vinayagar Velmurugan Exports
    Chennai- 600099

  4. vinod Daga says:

    Thanx for updation on e way bill.

    Please also tell about the provision to rectify error made in preparation of e way bill such as Quantity is correct but value is incorrect (i.e 800000 punched for 80000) and this mistake is realized at both end after completion of delivery.

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December 2021