E-Way Bill Generate Online: Step-by-Step GST Guide

An E-Way Bill (Electronic Way Bill) is a mandatory document for the movement of goods worth more than ₹50,000 under GST. It must be generated on the E-Way Bill portal before goods are transported. This guide explains when an e-way bill is required, how to generate it, validity rules, and penalties for non-compliance.

Disclaimer: CitizenNest is an independent informational platform and is not affiliated with or endorsed by the Government of India. Verify details on the official E-Way Bill portal.

When is an E-Way Bill Required?

An e-way bill must be generated when:

• Goods worth more than ₹50,000 are being transported
• Movement is inter-state or intra-state (most states follow ₹50,000 threshold)
• Goods are transported by road, rail, air, or ship

When is E-Way Bill NOT Required?

• Goods value is ₹50,000 or less (except for certain specified goods)
• Transport by non-motorised conveyance
• Goods transported from port/airport to customs station (under customs bond)
• Movement within a notified area (specific state notifications)
• Goods specified in Annexure to Rule 138(14) — e.g., LPG, kerosene, postal baggage, currency, used personal household effects
• Transit cargo to/from Nepal or Bhutan

Special Cases (E-Way Bill Required Even Below ₹50,000)

• Handicraft goods transported inter-state by exempted dealers
• Goods transported by principal to job worker (certain states)

E-Way Bill Validity by Distance

Note: Validity starts from the time of generation. One day = 24 hours from the time of generation (midnight of the day immediately following the date of generation for Part A-only bills).

Extending Validity

• If goods cannot reach the destination within validity, the transporter can extend validity on the portal
• Extension must be done 8 hours before or 8 hours after expiry
• Update the reason for extension (natural calamity, transshipment delay, etc.)

Who Can Generate an E-Way Bill?

How to Generate E-Way Bill Online: Step-by-Step

Prerequisites

• Valid GSTIN and registration on the E-Way Bill portal
• Invoice/bill of supply/challan details
• Transport details (vehicle number or transporter ID)

Step 1: Register and Log In

1. Visit https://ewaybillgst.gov.in/
2. If first time, click Registration → E-Way Bill Registration
3. Enter your GSTIN — details auto-populate from the GST portal
4. Complete OTP verification and set username/password
5. Log in with your credentials

Step 2: Generate New E-Way Bill

1. Click Generate New from the left menu (or E-Way Bill → Generate New)
2. Select Transaction Type:
   • Outward — if you are the supplier
   • Inward — if you are the recipient

Step 3: Fill Part A (Supply Details)

1. Select Sub-Type (supply, export, job work, SKD/CKD, sales return, etc.)
2. Select Document Type — Tax Invoice, Bill of Supply, Bill of Entry, Challan, or Others
3. Enter Document Number and Document Date
4. Enter From details — GSTIN, name, address, state, pin code
5. Enter To details — GSTIN (if registered), name, address, state, pin code
6. Add Product Details:
   • Product name
   • Description
   • HSN Code
   • Quantity and unit
   • Taxable value
   • CGST/SGST/IGST rates and amounts
7. Select Transport Mode — Road, Rail, Ship, Air

Step 4: Fill Part B (Transport Details)

1. Enter Vehicle Number (for road transport) OR
2. Enter Transporter ID (GSTIN/enrolment number of transporter) and Transporter Document Number
3. For rail/air/ship — enter Railway Receipt/Airway Bill/Bill of Lading number and date

Important: Part B is mandatory for movement by road. Without Part B, the e-way bill is not valid for movement.

Step 5: Submit and Generate

1. Review all details
2. Click Submit
3. The system generates a unique 12-digit E-Way Bill Number (EBN)
4. The EBN is available to both supplier, recipient, and transporter

E-Way Bill Parts Explained

Part A — Supply Information

Contains details of the goods, supplier, recipient, HSN codes, invoice details, and value. This can be filled even without transport details.

Part B — Transport Information

Contains vehicle number or transporter details. Both Part A and Part B must be filled for the e-way bill to be valid for goods movement.

Tip: Part A can be filled first, and Part B can be updated later (before actual movement). The validity period starts only when Part B is filled.

How to Cancel an E-Way Bill

1. Log in to E-Way Bill portal
2. Go to E-Way Bill → Cancel
3. Enter the EBN (E-Way Bill Number)
4. Select reason for cancellation:
   • Duplicate
   • Order cancelled
   • Data entry mistake
   • Others
5. Click Cancel

Cancellation Rules:

• Can be cancelled within 24 hours of generation
• Cannot cancel if the e-way bill has been verified by a tax officer during transit
• The recipient can also reject the e-way bill within 72 hours if goods are not received

E-Way Bill Penalties

Generating E-Way Bill via SMS and Android App

SMS Method

1. Register your mobile number on the E-Way Bill portal
2. Send SMS to 77382 99899:
   • Format: EWBG SubType DocType DocNo DocDate FromGSTIN ToGSTIN TotalValue HSN ApproxDist

Android App

1. Download E-Way Bill System app from Google Play Store
2. Log in with your E-Way Bill portal credentials
3. Generate, update, and cancel e-way bills on the go

Consolidated E-Way Bill

If a transporter is carrying multiple consignments in one vehicle:

1. Go to Consolidated EWB → Generate New
2. Enter the vehicle number
3. Add multiple EBN numbers of individual e-way bills
4. Generate the Consolidated E-Way Bill (CEWB)

Important Tips

1. Always verify Part B — An e-way bill without Part B is not valid for movement
2. Update vehicle number if it changes during transit using the Update Vehicle Number option
3. Keep a printed copy or e-copy on your mobile — officers may check during transit
4. Generate before movement — The e-way bill must be generated before goods start moving
5. Check state-specific rules — Some states have lower thresholds (e.g., ₹1 lakh for some states for intra-state)

Related Guides

• GST Registration Online Guide
• GST Composition Scheme Guide
• GST TDS & TCS Guide

FAQs

1. What is the minimum value for e-way bill generation?

E-way bill is required when the value of goods exceeds ₹50,000 in a single consignment. Some states may have different thresholds for intra-state movement.

2. Can I generate an e-way bill without a vehicle number?

You can fill Part A without a vehicle number, but the e-way bill becomes valid for movement only after Part B (vehicle details) is filled.

3. What happens if the e-way bill expires during transit?

If goods are in transit and the e-way bill expires, the transporter must extend the validity within 8 hours before or after expiry. Otherwise, it is treated as movement without a valid e-way bill, attracting penalties.

4. Can a recipient reject an e-way bill?

Yes. The recipient can reject an e-way bill within 72 hours of generation if goods have not been received or the bill was generated incorrectly.

5. Is e-way bill required for job work?

Yes, if the value exceeds ₹50,000. The principal can generate the e-way bill for goods sent to a job worker under a delivery challan.

6. Can I modify an e-way bill after generation?

No. Once generated, an e-way bill cannot be edited. You can only cancel it (within 24 hours) and generate a new one. However, Part B (vehicle details) can be updated.

7. Is e-way bill required for services?

No. E-way bill is required only for movement of goods, not for supply of services.