{"id":13400,"date":"2018-08-17T11:14:02","date_gmt":"2018-08-17T11:14:02","guid":{"rendered":"https:\/\/www.legalraasta.com\/blog\/?p=13400"},"modified":"2026-04-08T10:38:07","modified_gmt":"2026-04-08T05:08:07","slug":"e-way-bill-basics","status":"publish","type":"post","link":"https:\/\/www.legalraasta.com\/blog\/e-way-bill-basics\/","title":{"rendered":"e-Way Bill Basics"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_73 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.legalraasta.com\/blog\/e-way-bill-basics\/#E-WAY_BILLS\" title=\"E-WAY BILLS\">E-WAY BILLS<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.legalraasta.com\/blog\/e-way-bill-basics\/#Latest_Updates_to_e-Way_Bills\" title=\"Latest Updates to e-Way Bills\">Latest Updates to e-Way Bills<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.legalraasta.com\/blog\/e-way-bill-basics\/#Index\" title=\"Index :\">Index :<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.legalraasta.com\/blog\/e-way-bill-basics\/#1_What_is_an_e-Way_Bill\" title=\"1. What is an e-Way Bill?\">1. What is an e-Way Bill?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.legalraasta.com\/blog\/e-way-bill-basics\/#2_When_do_you_need_an_EWB\" title=\"2. When do you need an EWB?\">2. When do you need an EWB?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.legalraasta.com\/blog\/e-way-bill-basics\/#3_Who_can_generate_EWB\" title=\"3. Who can generate EWB?\">3. Who can generate EWB?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.legalraasta.com\/blog\/e-way-bill-basics\/#4_Exemptions_from_e-Way_Bill_Cases_where_EWB_is_not_required\" title=\"4. Exemptions from e-Way Bill (Cases where EWB is not required)\">4. Exemptions from e-Way Bill (Cases where EWB is not required)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.legalraasta.com\/blog\/e-way-bill-basics\/#5_Documents_Required\" title=\"5. Documents Required\">5. Documents Required<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.legalraasta.com\/blog\/e-way-bill-basics\/#6_Validity_of_EWB\" title=\"6. Validity of EWB\">6. Validity of EWB<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.legalraasta.com\/blog\/e-way-bill-basics\/#7_How_to_generate_EWB\" title=\"7.\u00a0 How to generate EWB?\">7.\u00a0 How to generate EWB?<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"E-WAY_BILLS\"><\/span>E-WAY BILLS<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>e-Way Bill (EWB) is the latest addition to GST for transport of goods for various business or non-business transactions over various intra-state and interstate distances which has to be generated if consignment value exceeds Rs 50,000.<\/p>\n<p>In this article, we will look at what e-Way Bills are and how to go about ensuring you do not miss out on any details and formalities before you begin the transport of your goods over long distances.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Latest_Updates_to_e-Way_Bills\"><\/span>Latest Updates to e-Way Bills<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>All states are required to use e-Way Bills for intra-state movement of Goods<\/li>\n<li>E-way bill operations are compulsory for inter-state movement of goods for all states<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Index\"><\/span>Index :<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li>What is an e-Way Bill?<\/li>\n<li>\u00a0When do you need an EWB?<\/li>\n<li>Who has to generate the EWB?<\/li>\n<li>Exceptional cases where EWB is not required.<\/li>\n<li>Documents Required.<\/li>\n<li>The validity of EWB.<\/li>\n<li>How to generate EWB?<\/li>\n<\/ol>\n<h4><span class=\"ez-toc-section\" id=\"1_What_is_an_e-Way_Bill\"><\/span>1.<strong> What is an e-Way Bill?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>e-Way Bill stands for electronic- Way Bill which is mandatory for transport of goods in a vehicle when the value of the goods exceeds Rs. 50,000 in a Single Invoice\/Bill\/Delivery challan.<\/p>\n<p>EWB can be generated on the following platforms:<\/p>\n<ul>\n<li>e-Way Bill Portal\u00a0\u00a0 <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.google.com\/url?sa=t&amp;rct=j&amp;q=&amp;esrc=s&amp;source=web&amp;cd=1&amp;cad=rja&amp;uact=8&amp;ved=2ahUKEwjJ65WkuuncAhUBPo8KHS4zCFoQFjAAegQICRAB&amp;url=https%3A%2F%2Fewaybill.nic.in%2F&amp;usg=AOvVaw2JZrEAoaFUzh3gekJkqguf\" target=\"_blank\" rel=\"noopener\">e-Way Bill Portal<\/a><\/span><\/li>\n<\/ul>\n<div id=\"attachment_24197\" style=\"width: 1376px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" aria-describedby=\"caption-attachment-24197\" class=\"wp-image-24197 size-full\" src=\"https:\/\/www.legalraasta.com\/wp-content\/uploads\/2018\/08\/Screenshot-from-2018-08-13-14-11-32.png\" alt=\"e-Way Bill Web portal Screenshots\" width=\"1366\" height=\"768\" \/><p id=\"caption-attachment-24197\" class=\"wp-caption-text\">e-way Bill Web Portal<\/p><\/div>\n<p>&nbsp;<\/p>\n<ul>\n<li>Android Application <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.google.com\/url?sa=t&amp;rct=j&amp;q=&amp;esrc=s&amp;source=web&amp;cd=11&amp;cad=rja&amp;uact=8&amp;ved=2ahUKEwjArsiHuuncAhUISo8KHUT8Bm8QFjAKegQIBhAB&amp;url=https%3A%2F%2Fplay.google.com%2Fstore%2Fapps%2Fdetails%3Fid%3Din.ewaybillgst.android%26hl%3Den&amp;usg=AOvVaw1BYhYYtwOVxl5xk9aDOnxX\" target=\"_blank\" rel=\"noopener\">e-Way Bill Android App<\/a><\/span><\/li>\n<\/ul>\n<div id=\"attachment_24210\" style=\"width: 387px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" aria-describedby=\"caption-attachment-24210\" class=\"wp-image-24210 size-full\" src=\"https:\/\/www.legalraasta.com\/wp-content\/uploads\/2018\/08\/APP.jpg\" alt=\"App screenshots\" width=\"377\" height=\"671\" \/><p id=\"caption-attachment-24210\" class=\"wp-caption-text\">e-Way Bill Application<\/p><\/div>\n<ul>\n<li>SMS<\/li>\n<li>Site-to-Site Integration(API)<\/li>\n<\/ul>\n<p>These portals also provide the facility to cancel e-Way Bills<\/p>\n<p>e-Way Bills when generated will give provide you with a unique 12-digit <strong>EBN<\/strong>(e-Way Bill Number) which is available to Supplier, Recipient, and Transporter.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"2_When_do_you_need_an_EWB\"><\/span>2. <strong>When do you need an EWB?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>A transporter has to generate an e-Way Bill (EWB)<\/p>\n<ul>\n<li>In relation to a supply<\/li>\n<li>For motives other than supply ( for ex. return)<\/li>\n<li>Inward supply from an unregistered person<\/li>\n<\/ul>\n<p>A supply constitutes the following:<\/p>\n<ol>\n<li>Sale of Goods<\/li>\n<li>Transfer of Goods to another location<\/li>\n<li>Barter Exchange (Exchange of Goods rather than goods for money ).<\/li>\n<\/ol>\n<p>An e-Way Bill has to raised for certain <strong>specific products<\/strong> even when the value of consignment is below Rs. 50,000:<\/p>\n<ul>\n<li>Interstate transport of handicrafts by the dealer who has been exempted from GST registration.<\/li>\n<li>Interstate transportation of goods by the principal to the job worker by registered job worker\/principal.<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"3_Who_can_generate_EWB\"><\/span>3. <strong>Who can generate EWB?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li><strong>Registered Person<\/strong>&#8211; EWB have to be generated by individuals registered under GST for transport of goods to them or from them when the consignment of goods exceeds Rs. 50,000\u00a0 in value.<\/li>\n<li><strong>Unregistered Person-\u00a0<\/strong>Unregistered people also have the option of generating an EWB. In addition to this, if a supply is made from an individual not registered under GST to a GST registered person, the recipient has to ensure the compliance requirements are met acting as if he was the supplier himself.<\/li>\n<li><strong>Transporter &#8211; <\/strong>Transporters have to be ready with e-Way Bill as well if the supplier\/consignor\/consignee or all haven&#8217;t raised the EWB( e-Way Bill) by filling out PART A of FORM GST EWB-01. If the transporter is carrying multiple consignments in a single delivery, they have to use form GST EWB-02 to produce a consolidated e-Way Bill which gives out the e-Way Bill numbers of each consignment.<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"4_Exemptions_from_e-Way_Bill_Cases_where_EWB_is_not_required\"><\/span>4. <strong>Exemptions from e-Way Bill (Cases where EWB is not required)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>Transportation done from a non-motorized vehicle<\/li>\n<li>Goods transported from a custom port, airport, air cargo complex to Inland Container Depot(ICD) or Container Freight Station(CFS) for clearance from Customs<\/li>\n<li>Goods sealed by customs or being transported under the supervision of customs<\/li>\n<li>Products under Customs Bond from ICD to customs port or in-between custom stations<\/li>\n<li>Transit cargo to or from Nepal or Bhutan<\/li>\n<li>Goods transported because of defense formation with the Ministry of Defense as consignor or consignee.<\/li>\n<li>Transportation of empty cargo containers<\/li>\n<li>Transportation of goods from the place of business and a weight bridge within a distance of 20kms accompanied by a delivery challan.<\/li>\n<li>Goods\u00a0 transported via rail where any of Central Governments, State governments or local authorities are consignors<\/li>\n<li>Goods specified by State\/Union territories GST rules as exempt from e-way Bill.<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"5_Documents_Required\"><\/span>5. <strong>Documents Required<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Following documents will be helpful for generation of EWB successfully.<\/p>\n<ol>\n<li>Challan\/Bill of supply\/ Invoice<\/li>\n<li>Road Transport &#8211; Vehicle Number or Transporter ID<\/li>\n<li>Rail, Air or Ship Transport &#8211; Transporter ID, Transporter document number, and date on the document.<\/li>\n<\/ol>\n<h4><span class=\"ez-toc-section\" id=\"6_Validity_of_EWB\"><\/span>6.<strong> Validity of EWB<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>The validity of e-Way Bill depends on the distance traveled by the consignment.<\/p>\n<div class=\"table-1\">\n<table width=\"100%\">\n<thead>\n<tr>\n<th align=\"left\">Conveyance Type<\/th>\n<th align=\"left\">Distance<\/th>\n<th align=\"left\">Validity<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td align=\"left\">Over Dimensional Cargo<\/td>\n<td align=\"left\">Less Than 20 Km<br \/>\nAdditional 20 Kms<\/td>\n<td align=\"left\">1 Day<br \/>\nAdditional 1 day<\/td>\n<\/tr>\n<tr>\n<td align=\"left\">Others<\/td>\n<td align=\"left\">Less Than 100 km<br \/>\nEvery Additional 100kms<\/td>\n<td align=\"left\">1 day<br \/>\nAdditional 1 day<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h4><span class=\"ez-toc-section\" id=\"7_How_to_generate_EWB\"><\/span>7.\u00a0 <strong>How to generate EWB?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Here we enlist the basics steps.<\/p>\n<p>Prerequisites for generating the bill.<\/p>\n<ul>\n<li>Documents mentioned in Section 5 above<\/li>\n<li>Registration on the <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ewaybill.nic.in\/\" target=\"_blank\" rel=\"noopener\">e-Way Bill Portal<\/a><\/span><\/li>\n<\/ul>\n<ol>\n<li>\u00a0Login to the portal<\/li>\n<li>Generate New under the e-Way Bill options<\/li>\n<li>\u00a0Select appropriate fields\u00a0 for outward and inward transaction types and their sub options<\/li>\n<li>\u00a0Select\u00a0 Document Types and enter details<\/li>\n<li>\u00a0Fill in Item Details<\/li>\n<li>\u00a0Clicking Submit and e-way Bill in Form EWB-01 will generate a 12-digit EBN(e-Way Bill Number)<\/li>\n<\/ol>\n<p>That&#8217;s it! Your goods are now ready to go.<\/p>\n<p>Here at <a href=\"https:\/\/www.legalraasta.com\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\">LegaalRaasta<\/span><\/a>, we understand that all the procedures and compliance requirements can be a little overwhelming at times, and therefore, provide you with help through all the compliance requirements including\u00a0 <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.legalraasta.com\/gst-return\/\" target=\"_blank\" rel=\"noopener\">GST return formalities<\/a><\/span>.<\/p>\n<p>Along with GST services, compliances and <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.legalraasta.com\/legal-document\/\" target=\"_blank\" rel=\"noopener\">documentation<\/a><\/span>, we specialize in <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.legalraasta.com\/private-limited-company-registration\/\" target=\"_blank\" rel=\"noopener\">company registration<\/a><\/span> compliance requirements for a wide range of companies like private limited company and <a href=\"https:\/\/www.legalraasta.com\/llp-registration\/\" target=\"_blank\" rel=\"noopener\">LLPs.<\/a><\/p>\n<p>Shoot us an e-mail at <a href=\"mailto:contact@legalraasta.com\">contact@legalraasta.com<\/a> or call us at <span style=\"color: #0000ff;\">+91- <a class=\"fusion-flex-link fusion-bar-highlight\" style=\"color: #0000ff;\"><span class=\"menu-text\">8750048585 <\/span><\/a><\/span>to receive step-by-step simplification solutions on the daunting formalities of doing business in India.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>E-WAY BILLS e-Way Bill (EWB) is the latest addition to GST for transport of goods for various business or non-business transactions over various intra-state and interstate distances which has to be generated if consignment value exceeds Rs 50,000. In this article, we will look at what e-Way Bills are and how to go about ensuring you [&hellip;]<\/p>\n","protected":false},"author":15,"featured_media":13401,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[558],"tags":[143,147,146,161,144,62],"class_list":["post-13400","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-ewb","tag-generation-of-e-way-bill","tag-gst"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>e-Way Bill Basics, Documents Required, How to generate | LegalRaasta<\/title>\n<meta name=\"description\" content=\"e-Way Bill is mandatory for the transport of goods in a vehicle when the value of the goods exceeds Rs. 50,000 in a 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