What is E-way bill and when it is require to generate?

What is  E-way bill and when it is require to generate?

What is an E-way bill?

E-way bill means electronic waybill. E-way bill will be generated when there is a movement of goods in a vehicle/Conveyance  of value  more than Rs. 50,000 in relation to a supply, for reason other than supply (returns), due to inward supply from unregistered person.

E-way bills are not generated on the common portal for all types of movements. For certain specified Goods, the E-way bill need to be generated mandatorily even if the value of the consignment of goods is less than Rs. 50,000 such as:

  • Inter state movement of goods by the principal manufacture or by the registered job worker.
  • Dealer exempted from GST registration on transportation inter state supply of handicraft goods.

The e-way bill under GST Regime is applicable from 1st April 2018 for the movement of goods from one state to another state.

What is the validity of E-way bill?

The validity of E-way bill has been generated and each day shall be counted as the period expiring at midnight of the day immediately following the date of generation of e-way. and type of Cargo i.e Normal cargo or over Dimensional cargo

Type of cargo

Transport Distance

Validity Period

Normal cargo

Up to 100 Kms

For every additional 100 kms or above


1Day extra

Over dimensional Cargo

Up to 20 kms

For every additional kms or above



1Day extra

For example: -Mr. shyam generates the e-way bill at 2pm on 2Nd April. Thus, E-way bill will valid till mid night of 3rd April.


Who will generate E-way bill?

  • Registered Person: - E-way bills, must be created when there is a movement of goods of more than Rs. 50000 to or from a registered person. Such person or transporter may choose to generate and carry even if the value of goods is less than Rs. 50000
  • Unregistered Person: - In case the movement of goods is done by a person who is not registered under GST, either in his own conveyance or through a hired conveyance or through a transporter, the e-way bill in such cases shall be generated by the unregistered person himself or by the transporter. If the goods are supplied by an unregistered person to registered person, it would be deemed that the movement of goods is caused by the registered person.In such a case registered person or the transporter shall complete the formalities of the E-way bill.
  • Transporter-Transporter Carrying goods by roads, air, rail etc. also need to generate e-way bill if the consigner(seller) or the consignee(buyer) has not generated the e-way bill.


Following cases, it is not necessary to generate E-way bills: -

  • The mode of transport is non-motorised vehicle.
  • Goods transported from customs Part, airport, Cargo complex to inland container Depot (ICD) or container freight station (CFS) for clearance by customs.
  • Goods transported under customs supervision or under custom seal.
  • Goods transported under custom bond from ICD to custom port or from one custom station to another.
  • Transit cargo transported to from Nepal or Bhutan.
  • Movement of goods caused by defence formation under ministry of defence as consignee or consigner.
  • Empty cargo containers are being transported
  • Consigner transportation goods to or from between places of business and a weighbridge for weighing at a distance of 20Kms, accompanied by a delivery chain
  • Goods being transported by rail where the consignor of goods is the central Govt., State Govt., or a legal authority.