Glossary · GST & Indirect Tax
E-Way Bill
An electronic way bill (E-Way Bill) is a mandatory document for the movement of goods worth over ₹50,000 across India under GST.
The E-Way Bill is an electronic permit required for transporting goods valued above ₹50,000 (or lower thresholds in certain states) under one GST invoice or delivery challan. It is generated on the E-Way Bill Portal (ewaybillgst.gov.in) using the GSTIN of the supplier, recipient, and transporter. The e-way bill must be carried in physical or digital form during transit and can be verified by GST officers using the E-Way Bill System. Part-A of the e-way bill is filled with invoice details; Part-B with vehicle information. For distances over 300 km, the e-way bill is valid for 15 days; for shorter distances, it is valid for 1 day per 200 km. Every error or discrepancy in the e-way bill can result in seizure of goods and penalties ranging from ₹10,000 to ₹25,000.
Examples
A furniture manufacturer in Ahmedabad dispatches office chairs worth ₹2,00,000 to a client in Mumbai. They generate an e-way bill using the invoice number, GSTINs of both parties, and vehicle registration. The transporter carries the e-way bill QR code on their phone. If inspected on the highway, the officer scans the QR code and verifies the movement. Another example: a bakery in Pune supplies cakes worth ₹60,000 to a wedding venue — they need an e-way bill even for a single delivery.