Generate an e-Way Bill before transporting goods worth more than ₹50,000 across state borders.
Jurisdiction
All of India
Who applies
Any GST-registered or unregistered person (consignor, consignee, transporter) responsible for movement of goods valued at more than ₹50,000 by road, rail, air, or ship
Typical time
10–15 minutes (online generation); valid immediately upon generation
Fee
Free
| # | Document | Type needed | Purpose |
|---|---|---|---|
| 1 | GSTIN and e-Way Bill portal login credentials | Original | Required to log in to the e-Way Bill portal and generate bills; transporters register separately using GSTIN or Transporter ID |
| 2 | Tax invoice / bill of supply / delivery challan | Soft copy (PDF) | Document reference number, date, and value from the invoice must be entered while generating the e-Way Bill |
| 3 | Transporter details (Vehicle number or transporter GSTIN / Transporter ID) | Original | Vehicle registration number (for road transport) or transporter's GSTIN/ID must be entered in Part B of the e-Way Bill for the shipment to be valid |
| 4 | Consignee/Consignor GSTIN or address (for unregistered parties) | Original | Recipient GSTIN or complete address is required to identify the destination of goods in the e-Way Bill |
Original documents: Carry originals only for in-person visits — do not hand them over permanently unless explicitly required.
If you are a first-time user, register on the e-Way Bill portal at ewaybillgst.gov.in using your GSTIN. Click 'Registration > e-Way Bill Registration', enter your GSTIN, verify via OTP sent to your GST-registered mobile number, and create a username and password. Transporters who do not hold a GSTIN can enroll using their PAN to get a Transporter ID (TRANSIN). GST-registered businesses that have not registered on the e-Way Bill portal must complete this registration before they can generate bills.
Log in to ewaybillgst.gov.in and navigate to 'e-Way Bill > Generate New'. The system offers three modes: direct online entry, bulk upload (for multiple consignments via JSON/Excel), and API integration (for large businesses). For single consignments, use the online form. Select the transaction sub-type: outward supply if you are the supplier; inward supply if you are the recipient and the supplier is unregistered; job work, line sales, or other reasons as applicable.
Enter Part A details: supply type (outward or inward), document type (invoice/bill of supply/delivery challan/others), document number and date, consignor GSTIN and address, consignee GSTIN or address (for unregistered), HSN code of goods (first two digits mandatory; more digits encouraged), description of goods, quantity and unit, value of goods, applicable tax rate (IGST/CGST+SGST/Cess), and the total taxable value. Ensure the consignment value (taxable value + taxes) exceeds ₹50,000 for e-Way Bill to be mandatory.
Enter Part B details: mode of transport (road, rail, air, ship), vehicle type (regular or over-dimensional cargo), vehicle number (for road transport), and transporter GSTIN or Transporter ID. Part B can be filled by the supplier, recipient, or transporter. If the final vehicle is not yet decided (e.g., when goods move by rail first), Part B can be updated later before the goods commence movement. Without a valid Part B, the e-Way Bill is incomplete and the goods cannot move.
Click 'Submit' to generate the e-Way Bill. A unique 12-digit e-Way Bill Number (EWB) is immediately generated and the e-Way Bill can be printed as a PDF. The EWB number must be communicated to the transporter and shared with the consignee. The transporter or driver must carry a copy of the e-Way Bill (physical or digital) during the entire transit. The e-Way Bill system automatically alerts both the supplier and recipient GST accounts.
The validity of an e-Way Bill depends on distance: 100 km validity for the first day, and one additional day for every 200 km. For ODC (over-dimensional cargo), validity is one day for every 20 km. If the goods cannot be delivered within the validity period (due to vehicle breakdown, accident, or natural calamity), extend the validity by logging in to the portal and selecting 'e-Way Bill > Extend Validity' before the expiry. If the movement does not happen (e.g., order cancelled), cancel the e-Way Bill within 24 hours of generation.
State GST Department or CBIC
During goods movement — physical interception and verification
Intercepts goods vehicles in transit, verifies the e-Way Bill number and physical goods, checks match between invoice and e-Way Bill, and levies penalty or detains goods for non-compliance.
Register as e-Way Bill user, generate new e-Way Bills (single or bulk), update Part B (transporter details), extend validity, cancel e-Way Bills, and verify e-Way Bill status.
The e-Way Bill must be generated before the goods start moving; generating it after detection during transit is not allowed and goods can be detained with a penalty of ₹10,000 or the equivalent tax amount, whichever is higher.
Once the e-Way Bill expires, it cannot be extended retroactively; if goods are still in transit, an extension must be requested within 8 hours before or 8 hours after expiry — only one extension is permitted.
If goods are transferred to another vehicle mid-journey (e.g., transhipment), the vehicle number on the e-Way Bill must be updated through the 'Update Vehicle Number' option before the goods continue moving in the new vehicle.
An e-Way Bill can be cancelled only within 24 hours of generation and only if no goods movement has taken place; after 24 hours, a cancelled e-Way Bill cannot be reversed.
While the inter-state threshold is ₹50,000, many states have different intra-state thresholds (some as low as ₹10,000 for specific goods or waived for others); check the state-specific rules before moving goods within the same state.