e-Way Bill rolls out from 1st April


e-Way Bill (Electronic Bill) has been  rolled-out from 1st April for inter-state movement of goods and services for value more than Rs 50,000. It is an online generated document required by the person in charge of the transportation for the movement of goods.

Under the Goods and Services Tax (GST), e-Way Bill will replace a number of road permits, statutory forms, transit pass requirements and delivery challans, which can be generated online through its official website or mobile App. This is the second launch of the system as it was deferred after being hit by glitches on the very first day.


1. e-Way Bills should be generated before the shipping of goods, and includes details relating to the consignor, consignee and transporter.

2. The GST e way bill aims to bring in a uniform billing rule which will be applicable across the country.

3. The consignor or consignee, as a registered person or a transporter of the goods can generate the e-way bill. The unregistered transporter can enroll on the common portal and generate the e-way bill for movement of goods for his clients. Any person can also enroll and generate the e-way bill for movement of goods.

4. Anyone who wants to generate the e-Way Bill:- a registered person on GST portal  should register in the e-Way bill portal. If the transporter is not registered person under GST it is mandatory for him to get enrolled on e-Way bill portal  before generation of the e-Way bill.

5. There are four key stakeholders in the system: Suppliers, Recipients, Transporter and Department Officers. Suppliers generate the e-Way Bills and reject the e-Way Bills generated by other party against his/her name, if it does not belong to him/her. Recipients generate the e-Way Bills and reject the e-Way Bills generated by other party against his/her name, if it does not belong to him/her. Transporters generate the e-Way Bills, consolidated e-Way Bills and update the vehicle numbers for the e-Way Bills assigned to him for transportation by the taxpayers. Department Officers verify the e-Way Bills and consignments carried with the e-Way Bills.

6. If a transporter has multiple consignments in a single conveyance, he/she can utilize the GST EWB-02 form to create a consolidated e-Way Bill, by making available the e-Way Bill numbers of every consignment to be included.

7. If any case, the registered person is not being able to generate the e-Way Bill, the transporter who transports the goods can generate the e-Way Bill on his behalf.

8. The validity of the e-Way Bill depends upon the distance the goods to be transported. The validity is 24 hours up to 100 km and for every 100 km or part thereafter it is one additional day.

9. A summary report of every inspection of goods in transit will be recorded online by the proper officer in specified format within twenty-four hours of inspection and the final report in specified format will be recorded within three days of the inspection.

10. Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in a specified format on the common portal.