• Recipient GSTIN: 15-digit ID of the buyer.
• Delivery PIN: Sets the tax jurisdiction.
• Invoice Number: Matches your billing software.
• Consignment Value: Total including all taxes.
• HSN Code: First 4 or 8 digits of the product.

This section “activates” the EBN for travel. It must be updated by the transporter or supplier before movement.

• Vehicle Number: The RC plate of the truck.
• Transporter ID: The TRANSID or GSTIN.
• Transshipment: If goods change vehicles.

Generating only Part A creates a “temporary” EBN valid for 15 days. However, you cannot legally move goods until Part B is updated. Once Part B is filled, the official “Transit Validity” (e.g., 1 day for 200km) begins immediately.

Movement related to a sale, whether for payment or without consideration (e.g., free marketing samples).

Includes Branch Transfers, Sales Returns, Exhibition movements, or sending goods for Repairs.

When a registered business receives goods from an unregistered person, the buyer is responsible for generating the bill.

You must generate an E-Way Bill regardless of value for:

• Inter-State Job Work: Primary movement to/from a job worker across state lines.
• Handicraft Goods: Inter-State transport by exempt dealers.

Must generate Form EWB-01 for consignments > ₹50,000. They fill Part A and Part B if using their own fleet.

Responsible for updating Part B. If the supplier hasn’t generated the bill, the transporter must do so using the invoice/challan.

When buying from an unregistered person, the legal burden shifts to the Registered Recipient to generate the bill.

• Goods under Customs Seal.
• Transit to/from Nepal or Bhutan.
• Movement to ICD or CFS.
• Goods moved under Customs Bond.

• Non-Motorized (Rickshaw/Cart).
• Empty Cargo Containers.
• To a Weighbridge (within 20km).
• Ministry of Defence formations.

• Goods treated as “No-Supply”.
• LPG, Kerosene, and Postal Baggage.
• Jewelry (Gold, Silver, Gems).
• Used personal household effects.

The 50 KM “Partial” Exemption

For movement crossing state borders, rules are governed strictly by the Central GST Act.

For movement within the same state, many local governments have raised thresholds to ease compliance.

Applies to standard trucks and commercial vehicles.

Heavy machinery or oversized loads requiring special permits.

The “8-Hour” Window: You can only extend a bill 8 hours before it expires or up to 8 hours after expiry. If you miss this 16-hour total window, the bill is permanently dead, and movement may be flagged as illegal.

You must have a physical or digital copy of the Tax Invoice, Bill of Supply, or Delivery Challan. Data must strictly match the invoice date and number.

• By Road: Transporter ID (TRANSID) or Vehicle Plate Number.
• By Rail/Air/Ship: Doc Number (RR/AWB/BL) and Document Date.

Enforcement & Inspection