E-way Bill

What is an e-Way Bill ?

E-Way Bill is the short form of Electronic Way Bill. When e-Way Bill is generated, a unique e-Way Bill Number (EBN) is made available to the supplier, recipient and the transporter. A GST registered person cannot transport goods in a vehicle whose value exceeds Rs. 50,000 without an e-way bill.Eway bill can also be generated or cancelled When an eway bill is generated, a unique Eway Bill Number (EBN) is allocated and is available to the supplier, recipient, and the transporter.

When Should e-Way Bill be issued ?

e-Way bill will be generated when there is a movement of goods in a vehicle/ conveyance of value more than Rs. 50,000 (either each Invoice or in aggregate of all invoices in a vehicle/conveyance)

  • In relation to a ‘supply’
  • For reasons other than a ‘supply’ ( say a return)
  • Due to inward ‘supply’ from an unregistered person

For this purpose, a supply may be either of the following :

  • A supply made for a consideration (payment) in the course of business
  • A supply made for a consideration (payment) which may not be in the course of business
  • A supply without consideration (without payment)In simpler terms, the term ‘supply’ usually means a . . .
    1. Sale – sale of goods and payment made
    2. Transfer – branch transfers for instance
    3. Barter/Exchange – where the payment is by goods instead of in money

Therefore, eWay Bills must be generated on the common portal for all these types of movements. For certain specified Goods, the eway bill needs to be generated mandatorily even if the value of the consignment of Goods is less than Rs. 50,000 :

  • Inter-State movement of Goods by the Principal to the Job-worker by Principal/ registered Job-worker
  • Inter-State Transport of Handicraft goods by a dealer exempted from GST registration


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