{"id":13350,"date":"2018-08-11T07:35:51","date_gmt":"2018-08-11T07:35:51","guid":{"rendered":"https:\/\/www.legalraasta.com\/blog\/?p=13350"},"modified":"2026-04-07T17:17:46","modified_gmt":"2026-04-07T11:47:46","slug":"faqs-e-way-bill","status":"publish","type":"post","link":"https:\/\/www.legalraasta.com\/blog\/faqs-e-way-bill\/","title":{"rendered":"FAQs on e-Way Bill"},"content":{"rendered":"<p style=\"text-align: left;\" align=\"center\"><u><b><\/b><\/u><span style=\"color: #000000;\"><span style=\"font-family: 'Liberation Serif', serif;\"><span style=\"font-size: medium;\"><b>1. What is an e Way Bill?\u00a0<\/b><\/span><\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: 'Liberation Serif', serif;\"><span style=\"font-size: medium;\">E-Way Bill is a<\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: 'Liberation Serif', serif;\"><span style=\"font-size: medium;\"> document, generated by the GST Common Portal. <\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: 'Liberation Serif', serif;\"><span style=\"font-size: medium;\">It was notified on <\/span><\/span><\/span>the 1st day of April 2018 through <a href=\"https:\/\/cbec-gst.gov.in\/pdf\/central-tax\/Ntfn_15_2018.pdf\">Notification No. 15\/2018 \u2013 Central Tax.<\/a><\/p>\n<p align=\"justify\"><b style=\"font-size: medium; font-family: 'Liberation Serif', serif; color: #000000;\">2<\/b><span style=\"font-size: medium; font-family: 'Liberation Serif', serif; color: #000000;\">. <\/span><b style=\"font-size: medium; font-family: 'Liberation Serif', serif; color: #000000;\">Who can generate the e-Way Bill?\u00a0<\/b><\/p>\n<p align=\"left\"><span style=\"color: #000000;\"><span style=\"font-family: 'Liberation Serif', serif;\"><span style=\"font-size: medium;\">The consignor or consignee or the transporter of goods can generate the e way bill. If the transporter is unregistered, enrollment can be done on the common portal and generate the e Way bill for movement of goods for his clients.<\/span><\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: 'Liberation Serif', serif;\"><span style=\"font-size: medium;\"><b>3. Is it mandatory to generate an e-Way Bill?<\/b><\/span><\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: 'Liberation Serif', serif;\"><span style=\"font-size: medium;\">Notification under rule 138 of Goods and Services Tax Rules 2017, mandates to carry e way bill for transportation of goods of the consignment of value more than rupees fifty thousand. Except for the goods specified in the Annexure to the notification, it is mandatory to generate.<\/span><\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: 'Liberation Serif', serif;\"><span style=\"font-size: medium;\"><b>4. What are pre-requisites to generate the e-Way Bill?<\/b><\/span><\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: 'Liberation Serif', serif;\"><span style=\"font-size: medium;\">The pre-requisites are as follows:<\/span><\/span><\/span><\/p>\n<ul>\n<li>\n<p align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: 'Liberation Serif', serif;\"><span style=\"font-size: medium;\">The person who generates e-Way Bill should be a regiWhatstered person on GST portal. <\/span><\/span><\/span><\/p>\n<\/li>\n<li>\n<p align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: 'Liberation Serif', serif;\"><span style=\"font-size: medium;\">He should register in the e-Waybill portal.<\/span><\/span><\/span><\/p>\n<\/li>\n<li>\n<p align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: 'Liberation Serif', serif;\"><span style=\"font-size: medium;\">If the transporter is not registered- It is mandatory to get him enrolled on e Way bill portal before generation of the e-Way Bill.<\/span><\/span><\/span><\/p>\n<\/li>\n<li>\n<p align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: 'Liberation Serif', serif;\"><span style=\"font-size: medium;\">Documents required:<\/span><\/span><\/span><\/p>\n<ul>\n<li>\n<p align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: 'Liberation Serif', serif;\"><span style=\"font-size: medium;\">Tax invoice\/Bill of Sale\/Delivery Challan<\/span><\/span><\/span><\/p>\n<\/li>\n<li>\n<p align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: 'Liberation Serif', serif;\"><span style=\"font-size: medium;\">Transporter\u2019s Id<\/span><\/span><\/span><\/p>\n<\/li>\n<li>\n<p align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: 'Liberation Serif', serif;\"><span style=\"font-size: medium;\">Transporter\u2019s document number\/Vehicle number <\/span><\/span><\/span><\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: 'Liberation Serif', serif;\"><span style=\"font-size: medium;\"><b>5. What is a Part-A slip?<\/b><\/span><\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: 'Liberation Serif', serif;\"><span style=\"font-size: medium;\">Every Registered person under GST has to fill Part A in Form GST EWB\u201301, before movement of goods. After entering all the details a temporary number as Part-A Slip is generated. These details are used in Part-B for the generation of e-Way Bill.<\/span><\/span><\/span><\/p>\n<p align=\"left\"><span style=\"color: #000000;\"><span style=\"font-family: 'Liberation Serif', serif;\"><span style=\"font-size: medium;\"><b>6.<\/b><\/span><\/span><\/span> <span style=\"color: #000000;\"><span style=\"font-family: 'Liberation Serif', serif;\"><span style=\"font-size: medium;\"><b><strong>How does the taxpayer enter the Part-A details and generate the e-way bill later by entering Part-B?<\/strong><\/b><\/span><\/span><\/span><\/p>\n<p align=\"left\"><span style=\"color: #000000;\"><span style=\"font-family: 'Liberation Serif', serif;\"><span style=\"font-size: medium;\">Since e-Way Bill expects the user to enter vehicle number or transporter ID, the taxpayer can update it later in Part-B of Form GST EWB-01 and generate the e-Way Bill. If the taxpayer is the transporter himself, he can enter his GSTIN as transporter ID and generate Part-A Slip. <\/span><\/span><\/span><\/p>\n<p align=\"left\"><span style=\"color: #000000;\"><span style=\"font-family: 'Liberation Serif', serif;\"><span style=\"font-size: medium;\"><b><strong>7. Can the e-Way Bill be modified or edited?<\/strong><\/b><\/span><\/span><\/span><b><br \/>\n<\/b>Once the e-Way Bill is generated it cannot be modified, only Part-B can be modified. However, it can be canceled and generated freshly within 24 hours from the time of generation.<\/p>\n<p align=\"left\"><span style=\"color: #000000;\"><span style=\"font-family: 'Liberation Serif', serif;\"><span style=\"font-size: medium;\"><b><strong>8. <\/strong><\/b><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: 'Liberation Serif', serif;\"><span style=\"font-size: medium;\"><b><strong>When does the validity of the e-way bill start?<\/strong><\/b><\/span><\/span><\/span><\/p>\n<p align=\"left\"><span style=\"color: #000000;\"><span style=\"font-family: 'Liberation Serif', serif;\"><span style=\"font-size: medium;\">The validity of the e-way bill starts when the first entry is made in Part-B. That is, vehicle entry is made the first time in case of<\/span><\/span><\/span> <span style=\"color: #000000;\"><span style=\"font-family: 'Liberation Serif', serif;\"><span style=\"font-size: medium;\">road transportation or first transport document number entry in case of rail\/air\/ship transportation, whichever is the<\/span><\/span><\/span> <span style=\"color: #000000;\"><span style=\"font-family: 'Liberation Serif', serif;\"><span style=\"font-size: medium;\">first entry. It may be noted that validity is not re-calculated for subsequent entries in Part-B.<\/span><\/span><\/span><\/p>\n<p align=\"left\"><span style=\"color: #000000;\"><span style=\"font-family: 'Liberation Serif', serif;\"><span style=\"font-size: medium;\"><b>9. What is the validity of e-Way Bill expired?<\/b><\/span><\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: 'Liberation Serif', serif;\"><span style=\"font-size: medium;\">Goods are not supposed to be moved if the validity of the e-way bill expires. However, under circumstances of \u2018exceptional nature\u2019, the generator of the e-way bill can generate another e-way bill, by entering the e-way bill number and part-B. Now, the system generates the new e-way bill with part-A information on the previous e-way bill and new Part B information.<\/span><\/span><\/span><\/p>\n<p align=\"left\"><span style=\"color: #000000;\"><span style=\"font-family: 'Liberation Serif', serif;\"><span style=\"font-size: medium;\"><b>10. What if the goods of one invoice are being moved into multiple vehicles simultaneously?<\/b><\/span><\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: 'Liberation Serif', serif;\"><span style=\"font-size: medium;\">If goods of one invoice are being moved simultaneously in multiple vehicles, the e-Way bill shall be generated for each such vehicles based on the delivery Challans issued for that portion of the consignment. <\/span><\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. What is an e Way Bill?\u00a0 E-Way Bill is a document, generated by the GST Common Portal. It was notified on the 1st day of April 2018 through Notification No. 15\/2018 \u2013 Central Tax. 2. Who can generate the e-Way Bill?\u00a0 The consignor or consignee or the transporter of goods can generate the e way [&hellip;]<\/p>\n","protected":false},"author":15,"featured_media":13352,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[558],"tags":[143,147,146,145,144],"class_list":["post-13350","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-others","tag-e-way-bill","tag-e-way-bill-for-transportation","tag-e-way-bill-mandatory","tag-faqs-on-e-way-bill","tag-generation-of-e-way-bill"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>FAQs on e Way Bill | Legal Raasta Knowledge Portal<\/title>\n<meta name=\"description\" content=\"Under GST, transporters should carry an e Way Bill when moving goods from one place to another when 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