Meaning
EWay Bill is an Electronic Way bill for movement of goods to be generated on the eWay Bill Portal
When?
A GST registered person cannot transport goods in a vehicle whose value exceeds Rs. 50,000 (aggregate)(Single Invoice/bill/delivery challan) without an e-way bill that is generated on ewaybillgst.gov.in Alternatively, Eway bill can also be generated or cancelled through SMS, Android App and by site-to-site integration through API. When an eway bill is generated, a unique Eway Bill Number (EBN) is allocated and is available to the supplier, recipient, and the transporter.
Who should Generate?
- Registered Person – Eway bill must be generated when there is a movement of goods of more than Rs 50,000 in value to or from a Registered Person. A Registered person or the transporter may choose to generate and carry eway bill even if the value of goods is less than Rs 50,000.
- Unregistered Persons – Unregistered persons are also required to generate e-Way Bill. However, where a supply is made by an unregistered person to a registered person, the receiver will have to ensure all the compliances are met as if they were the supplier.
- Transporter – Transporters carrying goods by road, air, rail, etc. also need to generate e-Way Bill if the supplier has not generated an e-Way Bill.
Validity
| Type of conveyance | Distance | Validity of EWB |
| Other than Over dimensional cargo | Less Than 100 Kms | 1 Day |
| For every additional 100 Kms or part thereof | additional 1 Day | |
| For Over dimensional cargo | Less Than 20 Kms | 1 Day |
| For every additional 20 Kms or part thereof | additional 1 Day |
Documents needed
- Invoice/ Bill of Supply/ Challan related to the consignment of goods
- Transport by road – Transporter ID or Vehicle number
- Transport by rail, air, or ship – Transporter ID, Transport document number, and date on the document
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