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Discover everything you need to know about E-Way Bill Filing
Discover everything about E-Way Billing Services
What is an E-Way Bill?
Under GST, an Electronic Way Bill (E-Way Bill) is mandatory for the movement of goods when
the value of a consignment (single invoice / bill / delivery challan) exceeds ₹50,000.
A registered person cannot transport such goods in a vehicle without an e-way bill generated on
ewaybillgst.gov.in.
Quick facts:
- An e-way bill generates a unique E-Way Bill Number (EBN) on creation.
- The EBN is accessible to the supplier, recipient, and transporter.
- Always validate GSTINs using the GST search tool before creating an e-way bill.
Besides the portal, e-way bills can also be generated or cancelled via SMS, an
Android app, or site-to-site integration through the official API.
Make sure to enter the correct GSTIN of the parties when using any method.
Components of an E-Way Bill
An E-Way Bill is divided into two major components: Part A and Part B.
The person generating the e-way bill must enter the following details in Part A:
- GSTIN of the recipient
- Place of delivery (PIN Code)
- Invoice or challan number and date
- Value of goods
- HSN code
- Transport document number (Goods Receipt, Railway Receipt, Airway Bill, or Bill of Lading)
- Reason for transportation
Part B contains the transportation details, such as the vehicle number or transporter information required for the movement of goods.
When Should an E-Way Bill be Issued?
An e-Way Bill must be generated when goods worth more than ₹50,000 are moved in a vehicle or conveyance, either per invoice or as the total value of all invoices in the vehicle. It applies in the following situations:
- When goods are moved in relation to a supply
- When goods are moved for reasons other than supply (e.g., returns)
- When goods are received as an inward supply from an unregistered person
A “supply” for this purpose includes:
- A supply made for consideration in the course of business
- A supply made for consideration even if not in the course of business
- A supply without consideration
In simpler terms, a supply may refer to:
- Sale – sale of goods with payment
- Transfer – such as branch transfers
- Barter/Exchange – goods exchanged instead of payment in money
Therefore, an e-Way Bill must be generated on the portal for all such types of movement of goods.
Additionally, for certain specified goods, e-way bills must be generated even when the value is less than ₹50,000:
- Inter-State movement of goods by the Principal to a Job Worker (by the Principal or registered Job Worker)
- Inter-State transport of Handicraft goods by a dealer exempt from GST registration
Who Should Generate an E-Way Bill?
Registered Person
A registered person must generate an e-way bill when the value of goods being moved exceeds ₹50,000.
They may also choose to generate an e-way bill voluntarily even if the value is below ₹50,000.
Unregistered Person
Unregistered persons are also required to generate e-way bills. However, if the movement is to a registered person,
the recipient must ensure compliance as though they were the supplier.
Transporter
Transporters moving goods by road, rail, air, or waterways must generate an e-way bill if the supplier has not done so.
However, they are not required to generate an e-way bill (EWB-01 or EWB-02) if:
- Each consignment is valued at ≤ ₹50,000, but
- The aggregate value of all consignments in the vehicle exceeds ₹50,000
(Document = Tax Invoice / Delivery Challan / Bill of Supply)
Unregistered transporters may obtain a Transporter ID from the e-way bill portal to generate e-way bills.
| Who | When | Part | Form |
|---|---|---|---|
| Every Registered person under GST | Before movement of goods | Fill Part A | Form GST EWB-01 |
| Registered consignor/consignee (own or hired transport) | Before movement of goods | Fill Part B | Form GST EWB-01 |
| Registered person handing goods to a transporter | Before movement of goods | Fill Part B (transport details) | FORM GST EWB-01 |
| Transporter | Before movement of goods | — | Generate e-way bill using Part A details |
| Unregistered supplier with registered recipient | Recipient must ensure compliance | — |
1. For movement up to 50 km within the State, transporter details in Part B not required. 2. For air, ship, or rail transport, Part A must be filled by consignor or recipient. |
If multiple consignments are transported in one vehicle, the transporter may generate a
Consolidated E-Way Bill (Form EWB-02) using the individual e-way bill numbers.
If neither the consignor nor the consignee generates the e-way bill, the transporter may generate it using
the invoice, bill of supply, or delivery challan.
Cases When E-Way Bill is Not Required
In the following situations, generating an e-Way Bill is not required:
- When the mode of transport is a non-motor vehicle
- Goods transported from Customs port, airport, air cargo complex, or land customs station to an ICD (Inland Container Depot) or CFS (Container Freight Station) for Customs clearance
- Goods transported under Customs supervision or under a customs seal
- Goods transported under Customs Bond from ICD to Customs port or between customs stations
- Transit cargo transported to or from Nepal or Bhutan
- Movement of goods by defence formations under the Ministry of Defence (as consignor or consignee)
- Movement of empty cargo containers
-
Goods transported to or from a weighbridge within 20 km from the place of business,
accompanied by a delivery challan - Goods transported by rail where the consignor is the Central Government, State Government, or a local authority
- Goods specified as exempt from e-Way Bill requirements under the State/UT GST Rules
-
Transport of certain specified exempt goods, including:
- Exempt supply of goods
- Goods listed in Annexure to Rule 138(14)
- Goods treated as no-supply under Schedule III
- Certain goods in Central Tax Rate notification schedules
Note: Part B of the e-Way Bill is not required when the distance between the consignor/consignee and the transporter is less than 50 km and the movement is within the same State.
State-wise E-Way Bill Rules and Limits
Since the introduction of the e-Way Bill system on 1st April 2018, inter-State movement of goods has seen a significant rise in e-way bill generation. Over time, various States and Union Territories have notified their own rules and conditions for e-way bill generation for the movement of goods within their jurisdictions.
Several States/UTs have provided reliefs or exemptions for generating e-way bills based on monetary limits or specific categories of goods. For example, Tamil Nadu has exempted residents from generating an e-way bill when the value of goods being transported is below ₹1,00,000 (One Lakh).
To view detailed information on the latest state-wise e-way bill rules, threshold limits, and exemptions, you may visit our dedicated page or check the respective commercial tax websites of each State/UT for the most updated notifications.
For complete details, refer to your State/UT’s Commercial Tax Department or our detailed guide on State-wise E-Way Bill rules.
Validity of E-Way Bill
The validity of an e-Way Bill depends on the type of conveyance and the distance that the goods are required to travel.
The validity period is calculated from the date and time of generation of the e-way bill.
| Type of Conveyance | Distance | Validity of E-Way Bill |
|---|---|---|
| Other than Over Dimensional Cargo | Less than 200 km | 1 Day |
| Other than Over Dimensional Cargo | For every additional 200 km or part thereof | Additional 1 Day |
| Over Dimensional Cargo | Less than 20 km | 1 Day |
| Over Dimensional Cargo | For every additional 20 km or part thereof | Additional 1 Day |
Note: The validity of an e-way bill can be extended by the transporter or taxpayer if the goods could not be delivered within the original validity period due to exceptional circumstances.
Documents or Details Required to Generate an E-Way Bill
The following documents and details are required to generate an e-Way Bill for the movement of goods:
- 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 the Date of the document
Note: During transit, a vehicle may be stopped by the proper officer for verification of documents, including the e-Way Bill, or for inspection of goods.
E-Way Billing – Frequently Asked Questions
Explore commonly asked questions about E-Way Billing in India. Learn about the costs involved, legal formalities, and key advantages to help you make confident and informed choices.
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