âś… Prerequisites for Generating an E-Way Bill
Before generating an E-Way Bill, ensure you have:
- GST Registration and Portal Credentials: GSTIN-based login for suppliers, recipients, and registered transporters. Unregistered transporters can enroll using PAN/Aadhaar on ewaybillgst.gov.in.
- Documents Ready:
- Invoice or delivery challan.
- Consignor and consignee GSTIN.
- Item descriptions with HSN codes, quantities, values, and tax rates.
- Vehicle/transporter details, including mode of transport.
🖥️ Step 1: Log in to the E-Way Bill Portal
- Visit ewaybillgst.gov.in.
- Enter username, password, captcha, and click Login.
This gives you access to the E-Way Bill generation dashboard.
đź“ť Step 2: Generate New E-Way Bill (Part A)
- Navigate to “E-Way Bill” → “Generate New.”
- Fill in:
- Transaction Type:
- “Outward” if you are the supplier.
- “Inward” if you are the recipient.
- Document Type: Invoice/Delivery Challan/Bill of Supply.
- Document Number and Date.
- From/To: GSTIN and addresses of consignor and consignee.
- Item Details: Product name, HSN code, quantity, unit, taxable value, applicable tax rates.
- Transaction Type:
Check all fields carefully to ensure GST return alignment.
đźš› Step 3: Enter Transport Details (Part B)
Once Part A is submitted, you must fill Part B before goods movement:
- Mode of Transport: Road, Rail, Air, Ship.
- Vehicle Number (for road) or Transport Document Number (LR/RR/AWB/BL).
- Transporter Name and ID if using a third-party transporter.
If vehicle details are not available immediately, you can generate the bill with Part A and update Part B before starting movement.
🎫 Step 4: Submit & Obtain the E-Way Bill
- Click Submit to generate Form EWB-01.
- You will receive:
- A unique E-Way Bill Number (EBN).
- A QR code for easy verification during transit.
Download or print the E-Way Bill; it must accompany the goods physically or digitally during transportation.
⏳ Validity and Extensions of E-Way Bill
Validity depends on distance:
| Distance | Validity |
|---|---|
| Up to 200 km | 1 day |
| Every additional 200 km | +1 day |
| Over-dimensional cargo | 1 day per 20 km |
Extension:
You can extend validity within 8 hours before or after expiry on the portal in case of delays due to unforeseen circumstances.
❌ Amendments and Cancellation
- Cancellation: Can be done within 24 hours if goods are not moved.
- Amendments: Part A cannot be edited, but Part B can be updated to change vehicle or transporter details as required.
📱 Alternative Methods for E-Way Bill Generation
- Mobile App: Generate and manage E-Way Bills on the official app.
- SMS: Send formatted messages to 77382 99899 for generating, canceling, or updating E-Way Bills quickly.
- Bulk Upload/API: For high-volume transporters or ERPs, use Excel/JSON bulk upload or API integration for automation.
⚠️ Non-requirement and Penalties
- Not Required If:
- Consignment value ≤ ₹50,000.
- Goods transported by non-motorized conveyance.
- Specific exemptions like defense consignments or intra-state exemptions as notified by states.
- Penalties for Non-Compliance:
- Fine of â‚ą10,000 or tax sought to be evaded, whichever is higher.
- Possible detention or seizure of goods and conveyance.
đź“Ś Quick Recap Table
| Step | Action |
|---|---|
| 1 | Log in with GSTIN credentials |
| 2 | Fill Part A: Invoice, party, item details |
| 3 | Fill Part B: Transport/vehicle info |
| 4 | Submit → receive EBN & QR code → download/print |
| 5 | Extend validity if required |
| 6 | Cancel or amend Part B as necessary |
đź”— Useful Links
Conclusion
Generating an E-Way Bill is a crucial compliance step for businesses under GST in India. Following these clear steps ensures legal compliance, reduced errors, and efficient logistics management while avoiding unnecessary penalties.
By adopting digital processes like the E-Way Bill system, you not only fulfill your statutory obligations but also streamline your supply chain operations, improve transparency, and enhance operational efficiency in your business.
