E-Way Bill under GST: Simple Guide to Rules, Generation & Compliance (2025)
- SS AUDITORS AND TAX CONSULTANTS
- 5 days ago
- 3 min read
For businesses involved in the movement of goods, compliance with the e-Way Bill system under GST is very important. Many GST penalties and detentions happen only because of small mistakes or lack of clarity about e-Way Bill rules.
This guide by SS Auditor explains the e-Way Bill rules, generation process, validity, and compliance requirements, so that business owners, traders, and transporters can easily understand and follow the law.
What Is an e-Way Bill?
An E-Way Bill (Electronic Way Bill) is an online document required under GST for the movement of goods when the consignment value exceeds ₹50,000.
It must be generated on the official government portal before the goods start moving. The e-Way Bill acts as proof that the goods are being transported legally under GST.
When Is an e-Way Bill Required?
An e-Way Bill is required in the following cases:
When the value of goods is more than ₹50,000
When goods are moved for sale, transfer, job work, return, or any other business purpose
For inter-state movement of goods
For intra-state movement, if required by the respective state rules
The value is taken from the invoice, bill of supply, or delivery challan.
Who Should Generate the e-Way Bill?
The responsibility to generate an e-Way Bill depends on the situation:
The GST-registered supplier can generate it
The GST-registered recipient can also generate it
If neither generates it, the transporter can generate the e-Way Bill using a Transporter ID
If the supplier is unregistered, the registered recipient must ensure that the e-Way Bill is generated.
Documents Required for e-Way Bill
To generate an e-Way Bill, you need:
Tax invoice, bill of supply, or delivery challan
GSTIN of supplier and recipient
Transport details (vehicle number or transporter ID)
Correct value and HSN code of goods
All details entered must match the invoice.
How to Generate an e-Way Bill – Step-by-Step
Step 1: Visit the Official Portal
Step 2: Login
Login using:
GSTIN and password (for registered persons), or
Transporter ID (for transporters)
Step 3: Click “Generate New”
Select Generate New e-Way Bill (Form GST EWB-01).
Step 4: Fill Part A
Enter invoice details such as:
Supplier and recipient GSTIN
Invoice number and date
Value of goods
Reason for transport
Step 5: Fill Part B
Enter:
Vehicle number, or
Transporter ID
Without Part B, the e-Way Bill is not valid for movement.
Step 6: Submit
After submission, a unique e-Way Bill Number (EBN) is generated.
Validity of an e-Way Bill
The validity depends on distance:
Up to 200 km – valid for 1 day
Every additional 200 km or part – 1 extra day
The validity starts from the time of generation of the e-Way Bill. Validity can be extended in limited cases through the portal.
When e-Way Bill Is Not Required
An e-Way Bill is not required in certain cases, such as:
Transport through non-motorised vehicles
When consignment value is ₹50,000 or less (unless specifically required)
Transport of exempt goods
Movement under customs supervision
Transport of empty cargo containers
Penalty for Not Generating e-Way Bill
If an e-Way Bill is required but not generated:
Goods and vehicle may be detained
Penalty may be imposed
Penalty can go up to ₹10,000 or the tax amount involved, whichever is higher
Such issues can cause delays, additional costs, and business disruption.
Important Compliance Tips from SS Auditors
Always generate the e-Way Bill before dispatch
Ensure invoice and e-Way Bill details match exactly
Update vehicle number if it changes during transit
Carry invoice and e-Way Bill copy during transport
Monitor validity to avoid expiry during transit
How SS Auditors Can Help
SS Auditors provides professional assistance for:
e-Way Bill compliance and advisory
Accounting, audit, and taxation services
Our team helps businesses avoid mistakes, reduce risk, and stay fully GST compliant.
Conclusion
The e-Way Bill system is a key part of GST compliance for businesses moving goods. While the process is online and simple, even small errors can lead to penalties and delays.
Understanding the rules and following the correct procedure helps businesses operate smoothly and confidently.
For expert guidance and hassle-free GST compliance, SS Auditors is here to assist you.
Comments