E-Way Bill Under GST: All You Should Know in 2020


The electronic way bill, also called the e-way bill, under the Goods and Services Tax, is a bill/document that can be generated electronically for transporters and suppliers all over the country.

Under the latest GST regime, the e-way bill is a necessary document to transport goods of value more than Rs. 50,000 from one place to another, in case of an inter-state or intra-state consignment.

The generation and possession of the e-way bill have been made mandatory since April 1, 2018. You would be given a distinct E-Way Bill Number (EBN) when you issue an e-way bill on the gst software.

The introduction of this bill conveys the same purpose of the previous Way Bill that worked as the physical document for the transportation of goods was into existence.

Should You Generate The E-Way Bill?

Deciding whether you should possess the e-way bill is not complicated at all if you go through the following:

GST Registered Individual

  • A person registered under GST may issue a consignment of goods, either operating as a buyer or a seller using their own mode of transportation or railroads or by ship or by plane. In this case, either the provider or receiver should acquire the e-way bill.
  • When a registered individual hand the goods over to someone else to transport without generating the e-way bill, the transporter is the one who needs to obtain this document.

Unregistered Individual

  • If you are not registered under the GST regime yet, and consign goods using your vehicle or hire a conveyor or use any transport service, then either you or your transporter needs to generate the e-way bill.
  • If you transport goods to a registered person, provided the receiver is known to you at the time of commencing the consignment, the receiver will be held accountable for the movement. In that case, either the transporter or the registered receiver generates the required e-way bill.

When Does Your E-Way Bill Need To Be Issued?

Usually, you generate your e-way bill when you make a consignment of value surpassing Rs. 50,000, using a self-owned vehicle or hired conveyance:

  • In supply capacity
  • Involved with the return of goods or any reason other than supply

When the purpose is supply, it must follow either of the following conditions:

  • The delivery is related to a course of business, i.e., consideration (payment) included
  • The supply which is made taking consideration into account may not be related to the course of business
  • Providing goods without pay, where:
  1. The purpose of transport is trade-related
  2. The transport is meant to transfer goods somewhere else
  3. The consignment of goods is bartered; i.e., the payment is made via products, not money

In some instances, issuing an e-way bill is necessary even when the valuation of your consignment doesn’t cross Rs. 50,000.

Documents Required To Issue An E-Way Bill

  1. Bill/Invoice of supply regarding goods’ transport
  2. Transporter ID or Vehicle number (for consignments via road)
  3. Transporter ID, details of the transport document, such as the document number, date, etc. (for shipments via rail, ship, or air)

Exceptions Of E-Way Bill Generation

Not all sorts of product delivery need issuance of the e-way bill. Take a look at some of the instances where you would not need to generate an e-way bill:

  1. Transportation using a non-motor vehicle
  2. Transportation of goods from ports or land Customs stations for the approval of Customs
  3. Transportation of items under the supervision of the Customs or already approved and bearing the Customs seal
  4. Transportation of goods to or from Nepal or Bhutan
  5. Transportation of empty cargo containers
  6. Transportation of goods between the business location and a place used for weight assessment within 20 km, considering the transporter holds a delivery challan
  7. Consignment of goods via rail where the consignor is a Central/State Government authority or a local authority
  8. Consignment of particularly specified goods. Check out gst rates item wise listto know more about tax slabs.


The e-way bill is necessary for businesses that oversee the provision of goods and services. The implementation of this document was prompted by the transporter and trader communities to reduce the unnecessary hassle caused due to the lack of a uniform bill valid all across the nation.

Following these concerns, the GST council assessed both the software and hardware needed for the enactment of this bill. Now transport firms and companies can conduct their business in a simple and straightforward manner.

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