E-Way Bill – 

The E-Way Bill is an Electronic Waybill for goods transportation that is created using the eWay Bill Portal. Without an e-way bill created on ewaybillgst.gov.in, a GST-registered person cannot move goods in a vehicle with a value greater than Rs. 50,000 (single invoice/bill/delivery challan).

Alternatively, an Eway bill may be produced or cancelled by SMS, an Android application, or through site-to-site connectivity via an API.

When a waybill is created, it is assigned a Unique Eway Bill Number (EBN), which is accessible to the provider, receiver, and carrier.

 E-Way Bill Process

  • Generation
  • Cancellation
  • Rejection
  • Extension of validity
  • Change of transporter

Validity of E-way Bill

The validity of an e-way bill is determined by the distance travelled by the items. Validity is determined by the date and time of the e-way bill’s creation.

Type of conveyance Distance Validity of EWB
Other than Over dimensional cargo Less Than 200 Km 1 Day
For every additional 200 Kms or part thereof additional 1 Day
For Over dimensional cargo Less Than 20 Km 1 Day
For every additional 20 Kms or part thereof additional 1 Day

Additionally, the validity of an Eway bill can be extended. The creator of such Eway bills must either prolong the bill’s validity eight hours before expiration or within eight hours of its expiration.

Documents or Details required to generate e-Way Bill :

  1. Invoice/ Bill of Supply/ Challan related to the consignment of goods.
  2. Transport by road – Transporter ID or Vehicle number.
  3. Transport by rail, air, or ship – Transporter ID, Transport document number, and date on the document.

Consolidated e-Way Bill

  • Generation
  • Regeneration

Frequently Asked Questions

Can I add two invoices to one e-way bill?

No, A single e-way bill cannot be generated in response to two invoices. However,   you may combine two or more e-way invoices using consolidated e-way billing.

Should I generate e-way bills against invoices raised for supply service?

No, The regulations governing electronic waybills do not apply to service-oriented transactions. As a result, you are not required to prepare an e-way bill for the delivery of Services.

Whether away bill is required when the goods are billed within 10 km surroundings?

If the distance between the origin and destination is less than 10 kilometres, no e-way charge is required. The distance restriction has been extended to 50 kilometres.

How many days after raising an invoice that one should generate the e Waybill for delayed delivery?

Only at the moment of delivery of goods is an e-way bill necessary. Therefore, if an invoice is created but the products have not yet been delivered, part-A data can be submitted on the e-way bill and Part-B details can be entered later upon delivery. When Part-B is input, the e-way bill becomes valid.-