An electronic way bill (E-way bill) is a document which lists the goods being transported. Goods worth more than Rs. 50,000 cannot be ‘moved’ without an e-way bill. A registered person or transporter may choose to generate an e-way bill even if the value of goods is less than Rs. 50,000.

Who should generate an e-way bill?

Every registered person who may be a consignor, consignee, recipient or transporter.
An unregistered person who is supplying to a registered recipient. Here, the recipient will need to follow the compliance procedure since the supplier is not registered.
When is an e-way bill generated?

E-way bill will be generated when there is movement of goods:

Supply of goods (made with/without consideration)
Non-supply transactions (Examples: Return of goods, job work, and goods used for personal consumption)
Purchases made from an unregistered person (Reverse charge mechanism will be applicable).
When an e-way bill is generated a unique e-way bill number (EBN) is allocated and is available to the supplier, recipient, and the transporter.


An e-way bill is not required if goods are transported by non-motorized conveyances (for example, goods transported from international ports for clearance by customs). Exempt goods include:

– cooking gas (LPG),
– kerosene for sale under a Public Distribution System (PDS),
– municipal waste, live bovine animal
– items of mass consumption such as vegetables, fruits, food grains, meat, bread, curd, books, – newspapers, khadi, raw silk, earthen pots, cheque, puja samagri, hearing aids, honey, flour, – – fresh milk, betel leaves, clay lamps, seeds,
– currency, judicial and non-judicial stamp paper, Indian flag,
– Items of personal use such as kajal, contraceptives, frozen semen, human hair and jewelry.

What are the key points to remember?

If goods are transported for a distance of less than ten kilometers within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, updating the details of conveyance in the e-way bill is not mandatory.
The details of the e-way will be made available for the recipient of goods only if he is registered.
If e-way bill is generated but goods are not transported, the e-way bill can be cancelled electronically on the GSTN within 24 hours of its registration. It cannot be cancelled if it has been verified by an officer during transit.
E-way bill will also be allowed to be generated or canceled through SMS.
The information provided in Part A of the Form GST EWB-01 can be used for preparing GSTR-1.