Electronic Way Bill
Complete Study Guide
Everything a CA student needs to master E-Way Bill under GST — concept, generation, validity, exceptions, enforcement & penalties.
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What is an E-Way Bill?
An E-Way Bill (EWB) is an electronic document generated on the GST portal that serves as proof of movement of goods. Think of it as a digital passport for goods in transit.
🧾 Traditional Waybill
A physical receipt/document issued by a carrier with shipment details — consignor, consignee, origin, destination, route.
📱 Electronic Way Bill (EWB)
Digital upgrade. Person causing movement uploads info on GST portal before movement begins and generates EWB electronically.
| Component | Who Fills | Key Details |
|---|---|---|
| 📋 Part A | Person causing movement (Consignor/Consignee) | GSTIN of recipient, PIN Code (delivery), Invoice/Challan No. & Date, Value of Goods, HSN Code, Transport Document No., Reason for Transport |
| 🚛 Part B | Transporter | Vehicle Number / Transport Details — this triggers actual EWB generation |
When is E-Way Bill Required?
EWB is not always mandatory. The trigger depends on consignment value and mode of transport.
(Can still generate voluntarily)
Generate before movement
| Situation | EWB Required? | Value Condition |
|---|---|---|
| Normal supply (B2B/B2C) | ✅ Yes | Value > ₹50,000 |
| Inter-State Job Work | ✅ Yes (always) | Irrespective of value |
| Handicraft goods (inter-state) | ✅ Yes (always) | Irrespective of value |
| Export / Import | ✅ Yes | Value > ₹50,000 |
| Non-motorised transport | ❌ No | Exempt |
| Consignment < ₹50,000 | ❌ No | Below threshold |
| Customs bonded goods | ❌ No | Port to ICD/CFS movement |
| Notified goods within state | ❌ No | As per Rule 138(14)(d) |
Who Should Generate the E-Way Bill?
The responsibility to generate EWB shifts depending on who is transporting and whether either party generates it or not.
| Special Scenario | Who Generates EWB |
|---|---|
| Goods sent by Principal (one state) to Job Worker (another state) | Principal — irrespective of value |
| Handicraft goods transported inter-state by unregistered person | That person — irrespective of value |
| Multiple consignments in one vehicle | Transporter prepares Consolidated EWB |
| Goods transferred to another vehicle mid-transit | Transporter updates Part B before transfer |
How is E-Way Bill Generated?
EWB generation is a two-step process on the GST common portal. Understanding the flow helps in exams and real-life practice.
Consignor/Consignee
Logs into GST portal → fills Part A of EWB-01 (invoice details, goods, GSTIN)
Transporter
Fills Part B of EWB-01 (vehicle number) → EWB is generated
EBN Issued
Unique E-Way Bill Number (EBN) is generated and shared with supplier, recipient & transporter
Recipient Accepts / Rejects
Recipient gets EWB details on portal. Must accept or reject within 72 hours (else deemed accepted)
Validity of E-Way Bill
Validity of EWB is directly linked to the distance the goods must travel. The clock starts from the time of EWB generation.
| Distance to be Travelled | Validity Period | Each Day Counted As |
|---|---|---|
| Less than 100 km | 1 Day | 24 Hours |
| 100 km to 200 km | 2 Days | 24 Hours each |
| 200 km to 300 km | 3 Days | 24 Hours each |
| 300 km to 400 km | 4 Days | 24 Hours each |
| 400 km to 500 km | 5 Days | 24 Hours each |
| Every additional 100 km | +1 Day | 24 Hours |
1 Day
2 Days
3 Days
4 Days
5 Days
⏱ Can Validity be Extended?
Generally NO. However, Commissioner may extend validity for certain notified categories of goods. In exceptional circumstances, transporter can generate a new EWB after updating Part B of FORM GST EWB-01.
📅 “Relevant Date” Meaning
Relevant date = Date on which EWB was generated. Validity is counted from the time of generation, and each day = 24 hours.
Cancellation of E-Way Bill
Sometimes goods are not transported or are transported differently than stated. EWB can be cancelled — but only within a strict time window.
- 🔸 Goods not transported at all
- 🔸 Goods transported differently from EWB details
- 🔸 Order cancelled / transaction reversed
- 🔹 EWB already verified in transit (Rule 138B)
- 🔹 More than 24 hours have passed since generation
| Aspect | Rule |
|---|---|
| Time Limit to Cancel | Within 24 hours of EWB generation |
| How to Cancel | Electronically on GST common portal — directly or via Facilitation Centre notified by Commissioner |
| Can cancel via SMS? | Yes — SMS-based cancellation is available |
| If verified in transit | Cannot be cancelled under any circumstance |
Exceptions — When No E-Way Bill Needed
Even if consignment value exceeds ₹50,000, these situations are exempt from mandatory EWB generation.
| # | Exception Category | Reason / Basis |
|---|---|---|
| a | Goods specified in Annexure to Rule 138 of CGST Rules 2017 | Notified exempt goods (e.g. vegetables, fruits, currency, jewellery under certain conditions) |
| b | Goods transported by non-motorised conveyance | Bullock cart, cycle, handcart etc. |
| c | Port → Airport → Air Cargo Complex → Land Customs Station → Inland Container Depot / Container Freight Station | Customs clearance movement — under Customs supervision |
| d | Movement within notified areas under Rule 138(14)(d) of SGST Rules of concerned State | State-specific exemptions |
| e | Consignment value < ₹50,000 | Below threshold — not mandatory (voluntary allowed) |
| f | Goods moved under Customs Bond/Supervision | Customs-controlled movement |
| g | Defence ministry goods | Ministry of Defence consignments |
| h | Empty cargo containers | No goods — no EWB needed |
Consolidated EWB & Vehicle Transfer Rules
Real-world logistics are complex — multiple consignments, vehicle breakdowns, relay transport. GST rules have provisions for all these.
📦 Consolidated E-Way Bill
When a transporter carries multiple consignments in one vehicle — some above ₹50K (with individual EWBs) and some below — they must prepare a Consolidated EWB by listing serial numbers of all individual EWBs before departure.
🔄 Mid-Transit Vehicle Change
If goods are transferred from one vehicle to another mid-transit (breakdown, relay), the transporter must update vehicle details in Part B of FORM GST EWB-01 on the common portal before the goods move further.
| Scenario | Action Required | Form Used |
|---|---|---|
| Multiple consignments, one vehicle | Prepare Consolidated EWB listing all individual EWB serial numbers | FORM GST EWB-02 |
| Vehicle change mid-transit | Update Part B before goods move in new vehicle | FORM GST EWB-01 (Part B update) |
| Transporter detained > 30 minutes | Upload detention information | FORM GST EWB-04 |
| Exceptional circumstance — validity expired | Generate new EWB after updating Part B | FORM GST EWB-01 |
Penalties & Enforcement
EWB compliance is enforced seriously under GST law. Non-compliance attracts significant penalties and detention of goods & vehicles.
— whichever is GREATER
all liable to be seized
can intercept any conveyance
| Enforcement Aspect | Rule / Section | Detail |
|---|---|---|
| Who can intercept? | Rule 138B | Commissioner or empowered officer — for inter-State & intra-State movement |
| Physical verification report | FORM GST EWB-03 Part A | Filed online within 24 hours of inspection |
| Final inspection report | FORM GST EWB-03 Part B | Filed within 3 days of inspection |
| Re-inspection after one check | Rule 138B | NOT permitted in the same State unless fresh specific evasion info arises |
| Vehicle detained > 30 minutes | Rule 138D | Transporter can upload info in FORM GST EWB-04 |
Quick Revision & Memory Aids
Last-minute revision material. These are the numbers, forms and rules that appear repeatedly in exams.
| Form | Purpose | Who Files |
|---|---|---|
| FORM GST EWB-01 | Main EWB form — Part A (consignment) + Part B (transport) | Consignor / Consignee / Transporter |
| FORM GST EWB-02 | Consolidated E-Way Bill (multiple consignments) | Transporter |
| FORM GST EWB-03 | Inspection Report — Part A (within 24 hrs) & Part B (within 3 days) | Proper Officer |
| FORM GST EWB-04 | Report when vehicle detained for more than 30 minutes | Transporter |
| FORM GST INV-1 | Invoice upload to get IRN (auto-populates EWB Part A) | Registered Taxpayer |