What Is E-way Bill?

As per the GST regime, all transporters must carry an e-way bill when they transport goods from one particular place to another under ideal situations. Nevertheless, some specifications and exemptions accompany this bill. As a GST compliant entity, you must make it a point to find out about them in-depth to follow the mandate properly.

E-Way Bill – In A Nutshell:

An e-way bill, initially introduced under the GST system, is an electronic version of a bill that is generated from the designated portal. In a general sense, it is a bill drawn for the movement of commodities. 

As per law, it is mandatory to produce an e-bill before conveying commodities that are more than Rs. 50000 in value, either within or outside the state. 

Typically, individuals responsible for transporting the goods like – transporter, shipper, or beneficiary must have a copy of this bill. 

The objectives of an e-way bill are as follows –

  • To lower tax evasion with the help of proper invoicing. 
  • To track goods with the help of technology like Radio Frequency Identification Devices.

Types of E-Way Bills:

Generally, there are two types of the bill –

  • Bulk E-Way Bill

It is generated when a varied type of commodities with multiple HSN codes are transported.

  • Normal E-Way Bill

This type of bill is generated when commodities with one kind of HSN are transported.

Usually, an e-way bill is generated when goods worth more than Rs. 50000 are supplied, either with single or multiple invoices.

Who Should Generate An E-Way Bill?

It should be generated by the following entities –

  • GST registered taxpayers – Registered entities must generate and carry an e-way bill, irrespective of the value of the product. 
  • Unregistered individuals – If the receiver is an enrolled entity, he/she must ensure all compliances related to the bill are met accordingly.
  • Transporters – Individuals who convey goods via street, rail, air, etc.

One must note that an e-way bill generation takes place with an incoming supply from unregistered taxpayers. This table below provides a fair idea about who generates this bill and at what time.


Time Of Generation 

Concerned Part Of The Bill

Required form 

An individual registered under GST

Before the transmit of products

Part A


Consignor or consignee/recipients of goods

Before goods are transmitted 

Part B


Consignor or consignee and the products in question are forwarded to the transporter of goods

Right before goods are transported

Part B

Part B of GST EWB-01 (information about transporter)

Unregistered individual and registered participant

It is generated before goods are transported


Part A of Form GST EWB-01 (air, railway, shipway, etc.)


Before goods are transported


Part A of Form GST EWB-01

How To Generate An E-Way Bill:

These pointers highlight the process of bill generation –

  • For Registered Transporters

Steps 1 – Visit the e-way portal.

Step 2 – Navigate to the ‘Registration’ tab.

Step 3 – Click on ‘E-way Bill Registration’.

Step 4 – Submit the generated OTP.

Once these steps are completed, proceed to create user ID and password.

  • For Unregistered Transporter

Step 1 – Upload a copy of essential documents on the e-way portal.

Step 2 – Enter the user ID and password, and click the ‘Submit’ button.

Once the documents are uploaded, the Transporter ID will be generated.

Documents Required For Generating E-Way Bill: 

Suppliers, transporters and recipients should submit these following documents to generate this bill –

  • Delivery or invoices challan.
  • Vehicle number along with transporter ID (in case of goods being transported via roadways).
  • Transporter ID, transport document number, etc. (in case of goods being transported by rail, ship or air).

E-Way Bill – All Exemptions:

You must note that certain goods do not require e-way bills. Consequently, they are exempted from generating this bill. 

Here are some of the exempted goods –

  • Kerosene oil (under PDS)
  • Jewellery
  • Fruits
  • Vegetables 
  • Liquid petrol
  • Currency 
  • Stationery products
  • Salt 
  • Unprocessed tea leaves
  • Unbranded rice or wheat

Other than these, e-way bills are not mandatory for transported goods with a value of less than Rs. 50000 or where the mode of transportation is not a vehicle. Further, the carrier is exempted if the consignor or consignee is operating directly under the Ministry of Defence. 

One must also note that to follow the mandate accurately and as per requirement, he/she should be aware of the latest e-way bill updates that are readily shared online. This process of generating and tracking bills online simplifies billing of goods and its movement. 

In this regard, businesses who are facing a cash crunch, even after settling their GST bills can seek financial assistance via KredX’s invoice discounting platform.

  • We help you access quick funds against your unpaid invoices with easy to meet terms of services.
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    FAQs on ECA:

    A. Generally, the validity of the bill depends on the distance covered by the goods carrying vehicle. For instance, for regular vehicles, one-day validity has been extended for every 100km it covers.