E-Way Bill Guide

When is E-Way Bill Required?

• Inter-state movement: Mandatory for all consignments exceeding ₹50,000 in value
• Intra-state movement: Mandatory in all states (threshold may vary by state)
• Supply: Sale, transfer, barter, exchange, disposal of goods
• Non-supply: Job work, semi knocked-down/completely knocked-down, line sales, exhibition

E-Way Bill Validity by Distance

Documents Required

• Invoice or Bill of Supply: Original tax invoice, bill of supply, or delivery challan
• E-Way Bill: Printed copy or e-way bill number on the invoice
• Transporter ID: GSTIN of the transporter or transporter ID
• Vehicle Number: Registration number of the transporting vehicle

How to Generate E-Way Bill

1. Register and log in to the ewaybillgst.gov.in portal
2. Click on "Generate New" under the E-Way Bill section
3. Select transaction type (Outward/Inward) and sub-type (Supply/Export/Job Work/etc.)
4. Enter document details — invoice number, date, value
5. Enter From/To details — GSTIN, address, pin code, state
6. Add item details — product name, description, HSN code, quantity, value, tax rates
7. Enter transporter details — transporter name, ID, vehicle number, mode of transport
8. Submit to generate the e-way bill with a unique 12-digit EBN (E-Way Bill Number)

Penalties for Non-Compliance

• Moving goods without e-way bill: Penalty of ₹10,000 or tax evaded, whichever is higher
• Goods and vehicle seizure: Authorities can detain goods and the vehicle
• Release conditions: Payment of applicable tax + penalty amount
• Repeated violations: Can lead to cancellation of GST registration