Get familiar with eWay Bill

eWay Bill Implementation

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Electronic Way Bill (E-way bill) is the information to be furnished prior to movement of goods. The E-way bill needs to be furnished by every person who causes movement of goods above INR 50,000/- and needs to be generated:

  • in relation to a supply; or
  • for reasons other than supply; or
  • due to inward supply from an unregistered person,

before commencement of movement, furnish information relating to the said goods on the common portal.


E-way bill need to be generated:

  1. where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one, the said person or the recipient may generate the e-way bill in FORM GST INS-1 electronically on the common portal after furnishing information in Part B of FORM GST INS-01; or
  2. where the e-way bill is not generated under clause (a) and the goods are handed over to a transporter, the registered person shall furnish the information relating to the transporter in Part B of FORM GST INS-01 on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST INS- 01;

Conditions (cont...)

  1. Provided that the registered person or, as the case may be, the transporter may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees.
  2. Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST INS-01 on the common portal in the manner prescribed in this rule. Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.
  3. Any transporter transferring goods from one conveyance to another in the course of transit shall, before such transfer and further movement of goods, generate a new e-way bill on the common portal in FORM GST INS-01 specifying therein the mode of transport.
  4. Where multiple consignments are intended to be transported in one conveyance, the transporter shall indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST INS-02 shall be generated by him on the common portal prior to the movement of goods:
  5. The above information will be made available to the supplier online which will be used for filing the outward supplies return.
  6. Where an e-way bill has been generated under this rule, but goods are either not being transported or are not being transported as per the details furnished in the e-way bill, the eway bill may be cancelled electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-way bill:
  7. Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 3.

Validity Period for E-way bill:

S.No. Distance Validity Period
1. Less than 100 km 1 Day
2. 100 km or more but less than 300km 3 days
3 300 km or more but less than 500km 5 days
4 500 km or more but less than 1000km 10 days
5 1000 km or more 15 days

How Logo Jugnu addresses eWay Bills :

A new form for E-way bill is created. The form would bring in the ability to generate an E-way bill from sales despatch.

The requirement for creating a new form is spelt by the fact that every E-way bill needs to have a serial number to be reported on the government portal. This includes maintaining a history of the E-way bill that have been cancelled.

While all data elements required on E-way bill are already captured on the Sales Despatch, Shipment Slip and Sales Invoice forms, the data needs to be pulled on the E-way bill form and confirmed by the user to freeze the document and print in the below format to generate an XML or JSON compatible with the GSTN portal (to be worked as more details are identified):


S. No. E-Way Bill Column
1. GSTIN of Recipient
2. Place of Delivery
3. Invoice or Challan Number
4. Invoice or Challan Date
5. Value of Goods
6. HSN Code
7. Reason for Transportation
8. Transport Document Number
1. Vehicle Number


List of values for Reason of Transportation (Part A – 7):

Code Value
1 Supply
2 Export or Import
3 Job Work
4 SKD or CKD
5 Recipient not known
6 Line Sales
7 Sales Return
8 Exhibition or fairs
9 For own use
0 Others

Any views or opinions represented above are personal and belong solely to the author and may not represent those of GSTN or LOGO Infosoft or people, institutions or organizations that the owner may be associated with in professional or personal capacity, unless explicitly stated.