E-way bill (Form EWB-01): moving goods worth over ₹50,000

When is an e-way bill required?

Rule 138 requires an e-way bill for any movement of goods where the consignment value, including tax, exceeds ₹50,000. This covers supplies, inward supplies from unregistered persons, job work, branch transfers and returns. Some states set different thresholds for movement within the state, so check the state rule for intra-state transport.

Certain movements are exempt even above ₹50,000, including goods listed in the annexure to rule 138, such as many unprocessed agricultural items and LPG for households, goods moved by non-motorised conveyance, and goods moved from a customs port to an inland container depot under customs control. Part B can be skipped where goods move up to 50 km within a state between the business and a transporter's premises.

Part A, Part B and who generates it

Part A contains the GSTINs of supplier and recipient, place of delivery, document number and date, HSN, value and reason for transport. Part B contains the vehicle number or transport document. A registered supplier or recipient usually generates it; a transporter can generate it if the consignor has not. Where an e-invoice is generated, Part A can be auto-populated from the IRN.

Recent changes to know

From 1 January 2025, an e-way bill can be generated only for documents not older than 180 days, and validity can be extended to a maximum of 360 days from original generation. From 1 July 2025, NIC launched a second e-way bill portal to reduce dependence on a single site. Proposed changes such as a mandatory ship-to GSTIN field, first scheduled for 2026, have been put on hold.

Under rule 138E, e-way bill generation is blocked for a GSTIN that has not filed GSTR-3B for two consecutive tax periods, or CMP-08 for two consecutive quarters for composition taxpayers. Filing pending returns restores access.

What details do you need?

Generating an e-way bill takes about a minute when the master data is in order. Keep the following ready before goods are loaded, because generation must happen before the movement starts, not after.

• Invoice, bill of supply or delivery challan number and date
• GSTIN or details of supplier and recipient, and the actual dispatch and delivery addresses
• HSN code, quantity, taxable value and tax rates
• Transporter ID or name, and vehicle number or transport document number
• Approximate distance, which the portal checks against PIN codes

Penalties and common errors

Goods moved without a valid e-way bill can be detained under section 129. Where the owner comes forward, the penalty is 200% of the tax payable; where the owner does not, it is the higher of 50% of the value of goods or 200% of the tax. Goods and vehicle are released only after payment or security, and failure to pay within the time allowed can lead to confiscation.

Typical mistakes include wrong vehicle numbers, expired validity when trucks are delayed, wrong distance, using an old invoice, and not updating Part B when goods are transhipped. Cancel an incorrect e-way bill within 24 hours and generate a new one. Refogo's partner professionals can set up e-way bill compliance for a fixed fee.

Step by step

1. 1Log in to the e-way bill portal

   Use your GST credentials on the e-way bill portal or Portal 2.

2. 2Select Generate New

   Choose transaction type, sub-type and document type.

3. 3Fill Part A

   Enter supplier, recipient, item, value and tax details, or auto-fill from IRN.

4. 4Fill Part B

   Enter transporter ID and vehicle number, or leave for the transporter to update.

5. 5Generate and share

   Generate the EWB number and give a copy to the driver or transporter.

6. 6Update or extend as needed

   Update the vehicle on transhipment, or extend validity within the permitted window.