EWay Bill is an Electronic Way bill for movement of goods to be generated on the eWay Bill Portal. A GST registered person cannot transport goods in a vehicle whose value exceeds Rs. 50,000 (Single Invoice/bill/delivery challan) without an e-way bill that is generated on ewaybillgst.gov.in.

Alternatively, Eway bill can also be generated or cancelled through SMS, Android App and by site-to-site integration through API.

When an eway bill is generated, a unique Eway Bill Number (EBN) is allocated and is available to the supplier, recipient, and the transporter.

Who is Responsible to generate eWay Bill

  • Registered PersonEway bill must be generated when there is a movement of goods of more than Rs 50,000 in value to or from a registered person. A Registered person or the transporter may choose to generate and carry eway bill even if the value of goods is less than Rs 50,000. 
  • Unregistered PersonsUnregistered persons are also required to generate e-Way Bill. However, where a supply is made by an unregistered person to a registered person, the receiver will have to ensure all the compliances are met as if they were the supplier.
  • TransporterTransporters carrying goods by road, air, rail, etc. also need to generate e-Way Bill if the supplier has not generated an e-Way Bill.

The transporters need not generate the Eway bill (as Form EWB-01 or EWB-02) where all the consignments in the conveyance :

  • Individually(single Document**) is less than or equal to Rs 50,000 BUT
  • In Aggregate (all documents** put together) exceeds Rs 50,000

**Document means Tax Invoice/Delivery challan / Bill of supply