E-Way Bill Simplified

Anjlika Chopra, Senior Director, Ankita Gala, Manager, Deloitte India

01st April 2018 marked the advent of E-way bills in the country under the GST regime w.r.t inter-State movement of goods. E-way bill can be referred as a tool to check tax evasion and bring in operational efficiency so far as taxpayers and logistics management are concerned.

Reproduced below are relevant provisions of E-Way bill in a simplified form for better understanding:

Statutory Provision for E-Way Bill

Rule 138 of CGST Rules, 2017

Date of Enactment of E-Way Bill

01 April 2018

Requirement of E-Way Bill

Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees-

in relation to supply, or

for reasons other than supply, or

due to inward supply from unregistered person, shall be required to furnish an e-way bill

Who is liable to generate E-Way Bill

Registered person as consignor or consignee of goods in his own or hired conveyance

Registered person – for movement of goods to him caused by unregistered person

Transporter of goods – in the case of non-generation by registered person

Unregistered person – movement of goods in his own or hired conveyance

Transporter of unregistered person – in case unregistered person has not generated


Upon generation of e-way bill, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal

The unique number generated shall be valid for a period of fifteen days for updation of Part B of FORM GST EWB-01

Cancellation of E-Way Bill

There is a provision for cancellation of e-way bill within 24 hours by the person who has generated the e-way bill. The recipient can also reject the e-way bill within validity period of e-way bill or 72 hours of generation of the e-way bill by the consignor whichever is earlier.

An e-way bill cannot be cancelled if it has been verified in transit.

Can unregistered person generate e-way bill?

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 EWB-01 on the common portal

E-Way Bill for Multiple consignment in one conveyance

In such case, the transporter may 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 EWB-02 may be generated by him prior to the movement of goods

E-Way Bill for Supply by ECO

Where the goods to be transported are supplied through an e-commerce operator or a courier agency, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency

Validity of E-Way Bill


Distance travelled

Type of Cargo

Validity period


Upto 100 km.

Other than Over Dimensional Cargo

One day


For every 100 km. or part thereof thereafter

Other than Over Dimensional Cargo

One additional day


Upto 20 km

Over Dimensional Cargo

One day


For every 20 km. or part thereof thereafter

Over Dimensional Cargo

One additional day

Relevant Forms for E-Way Bill




Generation of e-way bill


Consolidated e-way bill


Verification Report


Report of detention


Generation of Invoice Reference Number

E-way bill required even if consignment value is less than 50000/-

Goods sent by principal to job worker, if registered (either by principal or job worker)

Where handicraft goods are transported from one State to another State by a person who has been exempted from the requirement of obtaining registration

Other Cases

E-way bill can be generated voluntarily where the consignment value does not exceed Rs.50000/-

Where the goods transferred from one conveyance to another, then consignor/recipient/transporter shall update details of conveyance in PART B of FORM GST EWB-01

No requirement of e-way bill

Where the goods are transported by railways

Where the goods are transported within State upto 50km from the place of business of consignor to the place of business of the transporter for further transportation

Where the goods being transported are specified in Annexure to Rule 138

Goods are being transported by a non-motorised conveyance

Goods are being transported from the customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs

where the goods, other than de-oiled cake, being transported, are specified in the Schedule appended to Notification No. 2/2017- Central tax (Rate) dated the 28th June,2017

Where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol),natural gas or aviation turbine fuel

Where the supply of goods being transported is treated no supply under Schedule II to CGST Act

Where the goods are being transported—

under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or

under customs supervision or under customs seal;

Where the goods being transported are transit cargo from or to Nepal or Bhutan

Where the goods being transported are exempt from tax under Notification No. 7/2017-Central Tax (Rate), dated 28th June 2017, as amended

Any movement of goods caused by defence formation under Ministry of defence as a consignor or consignee

Where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail

Where empty cargo containers are being transported

Where the goods are being transported upto a distance of twenty kilometres from the place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan

Efforts are being made by the Government to help tax payers adjust to the aforesaid tax reform along with anticipating and removing possible technical glitches in the existing e-way bills system.

It may be noted that the above efforts to check rampant tax evasion and boost revenues requiring transporters to carry an electronic waybill or e-way bill when moving goods between States is not currently subject to trucks checking process by authorities, however, the same is expected to be initiated over the period.

Moreover, inspired with the successful roll-out of e-way bills system for all inter-State movement of goods, few States have implemented e-way bills system for intra-State movement of good as well from 15 April 2018.

Given the gained momentum, in our view, the strategy of phase-wise introduction of e-way bill and testing the load capacity of the e-way bill portal gradually seem to have worked well for the Government and if the current smoothness with which the system has performed prevails, the dream of nation-wide single e-Way bill system would to be a reality very soon.



Disclaimer: Above expressed are the personal views of the author, and the publisher or the author disclaim all, and any liability and responsibility, to any person on any action taken on reliance of it.