All About e-Way Bill: Rules, Generation Process & Compliance Guide (2025)

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All About e-Way Bill: Rules, Generation Process & Compliance Guide (2025)

Introduction

If you are involved in the movement of goods in India, e-Way Bill compliance is crucial. Introduced under the GST regime, the e-Way Bill system ensures that goods transported from one place to another are tracked digitally. It helps the government curb tax evasion and makes logistics more transparent.

In this blog, we explain what an e-Way Bill is, when you need it, rules for generation, validity, penalties for non-compliance, and how to generate it step by step.

What is an e-Way Bill?

An e-Way Bill (Electronic Way Bill) is an online document generated on the GST e-Way Bill Portal (ewaybillgst.gov.in) for the movement of goods worth more than ₹50,000.

It contains details of:

  • Goods being transported

  • Consignor and consignee

  • Transporter details

  • GSTIN of supplier and recipient

The e-Way Bill system ensures smooth movement of goods across states and within states while enabling authorities to track consignments in real time.

When is an e-Way Bill Required?

An e-Way Bill must be generated in the following cases:

  1. Inter-State Movement:
    Mandatory when the value of goods > ₹50,000.

  2. Intra-State Movement:
    Some states have their own threshold (usually ₹50,000) for intra-state movement.

  3. Movement by Principal to Job-Worker:
    Required irrespective of value.

  4. Movement of Handicraft Goods:
    Mandatory even if supplier is exempt from GST registration.

Exemptions from e-Way Bill

You do not need an e-Way Bill in cases such as:

  • Transport of goods by non-motorized conveyance

  • Goods specified in Annexure to Rule 138 of CGST Rules (like fruits, vegetables, milk, etc.)

  • Movement within a distance of 20 km for job work or delivery to transporter

e-Way Bill Rules & Validity

  • Threshold Value: ₹50,000 (unless state specifies otherwise)

  • One Consignment = One e-Way Bill: A single bill/invoice = single e-Way Bill.

  • Validity Period:

Distance Validity of e-Way Bill
Up to 200 km 1 Day
Every additional 200 km +1 Day

For over-dimensional cargo, validity is 1 day per 20 km.

Step-by-Step Guide: How to Generate an e-Way Bill

Generating an e-Way Bill is easy if you follow these steps:

Step 1: Login

Go to ewaybillgst.gov.in → Click “Login” with your GSTIN, username, and password.

Step 2: Select “Generate New”

From the dashboard, choose Generate New under e-Way Bill menu.

Step 3: Fill in Details

Enter:

  • Transaction type (Outward/Inward)

  • Document type (Invoice/Challan/Bill)

  • Document number & date

  • Supplier & recipient details

  • HSN code, quantity, value, GST rate

Step 4: Enter Transport Details

Add transporter ID, vehicle number, and approximate distance to be covered.

Step 5: Generate & Print

Click “Submit”. A unique 12-digit e-Way Bill number (EBN) will be generated. Print or save it digitally for transporter/driver.

e-Way Bill Compliance & Penalties

Failure to generate an e-Way Bill can lead to:

  • Seizure of goods & vehicle

  • Penalty: 100% of tax payable or ₹10,000 (whichever is higher)

  • Delay in delivery due to detention at check-posts

Hence, ensure proper and timely generation before dispatching goods.

Best Practices for Businesses

✅ Automate e-Way Bill generation with ERP integration.
✅ Double-check vehicle number and invoice value before generation.
✅ Keep e-Way Bill copy (physical or digital) with driver.
✅ Track expiry of e-Way Bills and extend validity when required.

Conclusion

The e-Way Bill is a critical part of GST compliance and smooth goods movement in India. Understanding rules, exemptions, and generation process helps businesses avoid penalties and ensure timely deliveries.

By automating e-Way Bill generation and training staff, businesses can improve compliance and streamline logistics operations.

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