It is a way to determine that the goods are being transported complying with laws and track movement of goods and reducing tax evasion.

It has two components - Part A comprising of details of: –

• GSTIN of recipient,

• Place of Delivery (PIN Code),

• Invoice or Challan Number and Date,

• Value of Goods,

• HSN Code,

• Transport Document Number (Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number).

• The Part-B contains transport details say vehicle number and transporter ID. A GST registered person and Transporter has to register himself on the E-Way Bill Portal for transporting goods in a vehicle/conveyance whose value exceeds Rs. 50,000 (Single Invoice/Bill/Delivery Challan). Transporter has to enroll for Transporter ID which is 15-digit unique identification number allotted to unregistered Transporter enabling generation of e-way bills.

• Within state (If state has notified E-Way Bill for Intra State Supplies), or
• Outside state exceeding the limit of INR 50,000 in a Single Invoice/ Delivery Challan/Bill.

Mandatory E-Way Bill Requirement without any relief in Invoice Amount:

• Transfer of goods on account of job work, or
• Sale of Handicraft Goods.

• E-Way Bill is to be generated by the seller or buyer of goods, if goods are being transported in by

• Own/Hired vehicle,
• Railways,
• Air,
• Vessel,

E-Way Bill is to be generated by the transporter of goods/seller/buyer, if the goods are shipped with the help of a transporter.

In case of Job Work, E-Way Bill has to be filed by Principal for the transfer of goods for further processing.

E-Way Bill is filed by the supplier for supply of goods to a registered person (recipient). Recipient can accept or reject the E-way Bill filed within 72 hours, otherwise, the same would be accepted automatically.s of generation, if the goods are not transported.

E-Way Bill may be cancelled within 24 hours of generation, if the goods are not transported.

Following are the ways to file an E Way

• Using SMS based facility -

  The taxpayer has to register the mobile numbers through which he intends to generate the e-way bill on the e-way bill system

• Using Web based system –

  By Logging on the site https://ewaybill.nic.in/login.aspx, the registered person can file the E-Way Bill by filling the Part-A and Part-B Details as mentioned above.

• Using Android App-

  The taxpayer has to register the IMEI (International Mobile Equipment Identity) number of the mobile phones through which he intends to generate the e-way bill on the e-way bill system

• Bulk generation facility

  This facility can be used by the taxpayers or transporters who have automated their invoice generation system. In one go, they can prepare bulk requests for e-way bills in a file from their automated system, and upload it on the 21 common portal and generate e-way bill in one go.

• Using Site-to-Site integration

  API interface is a site-to-site integration of two systems. Using this, the taxpayer can link his IT system with EWB system to generate EWB directly from his IT solution without keying in the details for EWB form in the Portal. This reduces duplicate data entry and eliminates the data entry mistakes

• In case of Job Work, E-Way Bill has to be filed by Principal for the transfer of goods for further processing..

• Part-B is not to be filed by the transporter/seller/buyer when the distance of Intra State movement of goods is less than 10 kms.

• E Way Bill is not required when the goods are transported using a non-motor vehicle.