E-way bill: when it's required, how it works

An e-way bill (EWB) must be generated for every movement of goods worth more than ₹50,000 in a single consignment, whether the movement is in relation to a supply, a return, an inward supply from an unregistered person, or stock transfer. Some states have lower thresholds for intra-state movements; verify your state's notification.

Either the consignor (supplier) or consignee (recipient) — whoever causes the movement of goods. Where a registered person hands goods to a transporter without filling vehicle details, the transporter must complete Part B before the goods move. Unregistered suppliers can also generate EWBs as a 'citizen user' on the portal.

Part A captures the static information about the consignment: GSTIN of supplier and recipient, place of dispatch and delivery, document number and date, item details (HSN, quantity, value), and reason for transportation. Part B captures the transport leg: vehicle number, transporter ID, and transport document number. Both parts must be filled before goods physically move.

Validity is calculated from the time of EWB generation, in 24-hour blocks tied to distance. For ordinary cargo: 1 day per 200 km (or part thereof). For Over-Dimensional Cargo (ODC): 1 day per 20 km. Validity can be extended within 8 hours before or after expiry, with a reason and updated vehicle/location details.

Yes, within 24 hours of generation, provided the goods have not been transported or have not been verified in transit by an officer. Cancellation must include a reason. After 24 hours, the EWB cannot be cancelled — but it expires after the validity window and the underlying invoice can be cancelled (with consequences for GSTR-1).

Among the exemptions: consignment value up to ₹50,000; goods transported by non-motorised conveyance; goods moved within a notified area (e.g., a notified intra-state distance for own-use stock transfers); transport from port/airport/land-customs station to ICD/CFS for customs clearance; and movement of specified goods (Annexure to Rule 138, e.g., LPG for domestic use, kerosene for PDS, jewellery, used personal/household effects).

If you generate an IRN (e-invoice) and tick 'Generate EWB', the IRP forwards Part A data to the EWB system in the same call. Part B (vehicle details) can be filled at IRP time or later on the EWB portal. This avoids double data-entry. HelloBooks supports both flows.

Movement without a valid EWB is treated as evasion. The vehicle and goods can be detained, with a penalty equal to the tax payable on the goods or ₹10,000, whichever is higher. For exempt goods, ₹25,000. Goods are released on payment, after which appeal lies with the appellate authority.

Generate EWB with Part A only and a temporary 'transporter ID'. Part B (vehicle number) must be updated before goods physically move. The EWB number is valid only after Part B is filled — without vehicle details, the EWB cannot accompany the goods.