Tax & Compliance
What is E-Way Bill (Electronic Way Bill)?
Authoritative Quick Answer
An E-Way Bill (Electronic Way Bill) is a mandatory electronic document generated on the national GST portal (ewaybillgst.gov.in) for consignment movements of goods valued over ₹50,000. It links the consignor, consignee, goods description, HSN code, invoice value, and commercial vehicle registration number.
Structure and Validity Rules of E-Way Bills
An E-Way Bill consists of two essential parts:
- Part A: Consignor/Consignee GSTIN, place of dispatch/delivery, tax invoice number, goods value, and HSN code
- Part B: Transporter ID and commercial vehicle registration number (updated upon transshipment or vehicle reassignment)
- Validity: 1 day for every 200 km (for regular cargo) and 1 day for every 20 km (for Over-Dimensional Cargo - ODC)
Frequently Asked Questions
Who is responsible for updating Part-B of the E-Way Bill during truck changes?
The transporter or logistics provider is responsible for updating Part-B with the new vehicle registration number before the goods resume transit.