Components of an E-Way Bill

An E-Way Bill consists of two main parts: Part A and Part B.
Each section captures different information necessary for the movement of goods under GST.

Part A – Details of the Consignment

Part A is filled by the person responsible for generating the e-way bill. It includes:

• GSTIN of the recipient
• Place of delivery (PIN Code)
• Invoice or challan number and date
• Value of goods
• HSN code of the product
• Transport document number (GR No., RR No., Airway Bill No., or Bill of Lading No.)
• Reason for transportation

Part B – Transport Details

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 individual invoice or based on the total value of all invoices combined in the vehicle.

E-Way Bill generation is required in the following situations:

• Movement of goods in relation to a supply
• Movement for reasons other than supply (e.g., returns)
• Inward supply of goods received from an unregistered person

What Counts as a “Supply”?

A supply may include:

• Supply made for consideration (payment) in the course of business
• Supply made for consideration even if not in the course of business
• Supply made without consideration

In simple terms, “supply” includes:

• Sale – sale of goods with payment
• Transfer – such as branch transfers
• Barter/Exchange – goods exchanged in place of money

Mandatory Even if the Value is Less Than ₹50,000

For certain categories of goods, generating an e-Way Bill is mandatory even when the value is below ₹50,000:

• Inter-State movement of goods sent by the Principal to a Job Worker
• Inter-State transport of Handicraft goods by a dealer exempt from GST registration

Who Should Generate an E-Way Bill?

Registered Persons

A registered person must generate an e-Way Bill when the value of goods being moved exceeds ₹50,000.
A registered person or transporter may also voluntarily generate an e-Way Bill even if the goods are valued below ₹50,000.

Unregistered Persons

Unregistered persons may also be required to generate an e-Way Bill. Where a supply is made by an unregistered supplier to a
registered recipient, the recipient must fulfill e-Way Bill compliance as if they were the supplier.

Transporters

Transporters (road, air, rail, or ship) must generate an e-Way Bill if the supplier has not done so.
They are exempt from generating an e-Way Bill only if:

• The value of each consignment (single document) is ≤ ₹50,000, but
• The aggregate value of all consignments in the vehicle exceeds ₹50,000

Document includes: Tax Invoice, Delivery Challan, or Bill of Supply.

Unregistered transporters will be issued a Transporter ID after enrolling on the e-Way Bill portal,
which allows them to generate e-Way Bills.

Cases When E-Way Bill is Not Required

An e-Way Bill is not required in the following situations:

• When goods are transported via a non-motor vehicle
• Goods moved from a Customs port, airport, air cargo complex, or land customs station to an ICD or CFS for clearance
• Goods transported under Customs supervision or under a Customs seal
• Goods transported under a Customs Bond from ICD to a Customs port or between customs stations
• Transit cargo to or from Nepal or Bhutan
• Movement of goods by Defence formations under the Ministry of Defence
• Transportation of empty cargo containers
• Goods moved to or from a weighbridge within 20 km of the business location,
  accompanied by a delivery challan
• Goods transported by rail where the consignor is the Central or State Government or a local authority
• Goods exempt from e-way bill requirements under respective State/UT GST rules
• Transport of certain specified goods such as:
  • Goods under exempt supply lists
  • Goods listed in Annexure to Rule 138(14)
  • Goods treated as no-supply under Schedule III
  • Goods under specified schedules of Central Tax Rate notifications

Documents Required for E-Way Bill Registration (India)

The exact documents/details depend on whether you are a registered taxpayer, a registered transporter, or an unregistered transporter.
Below are the commonly required documents and information for enrolment on the e-Way Bill portal.

For Registered Taxpayers / Businesses

• GSTIN (must be active)
• Mobile number registered with the GST system (for OTP verification)
• Legal / Trade name and PAN of the entity
• Business address and contact details (email & phone)
• Bank account details (optional but recommended)
• Authorized signatory details (name, email, mobile)

For Registered Transporters

• GSTIN (if registered as a business)
• Transporter name, PAN and business address
• Mobile number registered with GST (for OTP)
• Vehicle registration numbers (optional at enrolment; can be added later)

For Unregistered Transporters (to obtain Transporter ID)

• Valid mobile number (for OTP verification)
• Name and address of the transporter (proprietor/firm)
• PAN of the proprietor/firm (if available) — some portals ask for identity proof
• ID proof (Aadhaar / Voter ID / Driving Licence) — as required by local procedure
• Vehicle registration numbers (you can add later; not always mandatory at enrolment)

Other Useful Documents/Details

• Sample invoice / challan format used by your business (for reference)
• List of vehicle registration numbers (to add to transporter profile)
• Authorized user details (emails & mobile numbers) for team access

Note: Requirements can vary slightly based on portal updates or state-specific rules. If in doubt, visit the official e-Way Bill Portal or consult your local GST helpdesk.