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E-way Bill

Under GST, transporters should carry an eWay Bill when moving goods from one place to another when certain conditions are satisfied.


Q. What is an eway Bill ?


eWay Bill is an electronic way bill for movement of goods which can be generated on the eWay Bill Portal. Transport of goods of more than Rs. 50,000 (Single Invoice/bill/delivery challan) in value in a vehicle cannot be made by a registered person without an eway bill.


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


Q. When should eway Bill be issued ?

eWay bill will be generated when there is a movement of goods in a vehicle/ conveyance of value more than Rs. 50,000( either each Invoice or in (aggregate of all Invoices in a vehicle/ Conveyance))


  • In relation to 'supply'
  • For reasons other than a ‘supply’ ( say a return)
  • Due to inward ‘supply’ from an unregistered person.

For this purpose, a supply may be either of the following

  • A supply made for a consideration (payment) in the course of business
  • A supply made for a consideration (payment) which may not be in the course of business
  • A supply without consideration (without payment)In simpler terms, the term ‘supply’ usually means a
    1. Sale : sale of goods and payment made
    2. Transfer : branch transfers for instance
    3. Barter/Exchange : where the payment is by goods instead of in money.

Therefore, eWay Bills must be generated on the common portal for all these types of movements.

For certain specified Goods, the eway bill needs to be generated mandatorily even if the Value of the consignment of Goods is less than Rs. 50,000


  1. Inter-State movement of Goods by the Principal to the Job-worker by Principal/ registered Job-worker
  2. Inter-State Transport of Handicraft goods by a dealer exempted from GST registration.

Q. Who should generate an 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 Person Unregistered 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.
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