Goods and Services Tax
e - Way Bill System
FAQs
The common portal for generation of e-way bill is https://ewaybillgst.gov.in
Please check if you have activated ‘Do Not Disturb (DND)’ facility on your mobile or your service provider network may be busy. You can also use OTP, which is sent on your registered email-id.
Please check your internet Speed.
Please check whether your system has proper version of the browser as suggested by the e-way bill portal and also check the security settings of the browser and display property of the system.The portal is best accesed on Internet Explorer 11 or above, Firefox 43.5 or above and Chrome 45 or above.
Yes. All the registered persons who need to generate e-way bill under GST are required to register on the e-way bill portal namely: www.ewaybillgst.gov.in using his GSTIN. Once GSTIN is entered, the system sends an OTP to his/her registered mobile number, registered with GST Portal and after authenticating the same, the system enables him/her to generate his/her username and password for the e-way bill system. After generation of username and password of his/her choice, he/she may proceed to make entries to generate e-way bill.
This is indicating that you (your GSTIN) is already registered on the e-way bill portal and your username and password is already created on the e-way bill system. Please use these credentials to log into the e-way bill system. If you have forgotten username or password, then please use the ‘Forgot Username’ or ‘Forgot Password’ facility provided on the portal to recover your username or reset new password.
This indicates that e-way bill system is unable to get the contact details (mobile number or email address) for your GSTIN from the GST Common Portal(www.gst.gov.in). Please contact GST helpdesk 1800 103 4786.
This indicates that the GSTIN entered by you is wrong or your GSTIN details is not available in the GST Common Portal. Please check the GSTIN entered or go to the GST portal (www.gst.gov.in) and check the details of your GSTIN under ‘Search Taxpayer’ Tab.
This indicates that you might have updated your business registration details in the GST Common Portal recently. Please click the ‘Update from Common Portal’ button on the eway bill portal, to pull the latest data from the GST Common Portal. If even after this action, wrong data is displayed, kindly update the address/mobile number details in GST common portal through amendment process.
There may be some transporters, who are not registered under the Goods and Services Tax Act, but such transporters may cause movement of goods for their clients. They need to enroll themselves on the e-way bill portal to get 15 digit Unique Transporter Id to generate E-Way Bill.
TRANSIN or Transporter id is a 15 digit unique number generated by the EWB system for unregistered transporter, once he/she enrolls on the system which is similar to GSTIN format and is based on state code, PAN and Checksum digit. This TRANSIN or Transporter id can be shared by transporter with his/her clients, who may enter this number while generating e-waybills for assigning goods to him/her for transportation.
The transporter is required to provide the essential information for enrolment on the EWB portal. The transporter id is created by the EWB system after furnishing the requisite information. The details of information to be furnished is available in the user manual.
This idicates that PAN name and Number, entered by you, is failing validation at the CBDT/ Income Tax system. Please enter exact name and number as in income tax database.
This indicates that you are a registered taxpayer with valid GSTIN, since a validation is done on the PAN you have entered. You need not enroll again as transporter but use your GSTIN to register on eway bill portal.
This indicates that you have already enrolled on the e-way bill portal by providing your PAN, business and other details and you have created your username and password. Please use these credentials to log into the e-way bill system. If you have forgotten the username or password, then please use the ‘Forgot Trans id’ or ‘Forgot Password’ facility provided on the portal to recover your username or reset new password.
This indicates that you are trying to login to the e-way bill system with incorrect username and password. Please check the username and password being used to login to the system. If you have forgotten the username or password, then please use the ‘Forgot Trans id’ or ‘Forgot Password’ facility provided on the portal to recover your username or reset new password.
This indicates that your account has been frozen because you might have cancelled your registration or your GSTIN has been de-activated in the GST Common Portal. Please visit the GST Common Portal (www.gst.gov.in) to find the status of your GSTIN under ‘Search Taxpayer’ tab. In case you are able to log in on GST portal but not log on e-Way Bill portal, please lodge your grievance at https://selfservice.gstsystem.in/.
If you have forgotten the username or password, then use the ‘Forgot Username’ or ‘Forgot Password’ facility provided on the portal to recover your username or reset new password. The user needs to enter the details asked for authenticate same via OTP, for a new username and password.
E-way bill is a document required by a person in charge of the conveyance carrying any consignment of goods of value exceeding fifty thousand rupees as mandated by the Government in terms of Section 68 of the Goods and Services Tax Act read with Rule 138 of the rules framed thereunder. It is generated from the GST Common Portal for E-Way bill system by the registered persons or transporters who cause movement of goods before commencement of such movement.
Section 68 of the Act mandates that the Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed. Rule 138 of CGST Rules, 2017 prescribes e-way bill as the document to be carried for the consignment of goods in certain prescribed cases. Hence e-way bill generated from the common portal is required.
The consignor or consignee, as a registered person or a transporter of the goods can generate the e-way bill. The unregistered transporter can enroll on the common portal and generate the e-way bill for movement of goods for his/her clients. Any citizen, other than the above, can also generate the e-way bill for movement of goods for his/her own use.
The pre-requisite for generation of eway bill is that the person who generates eway bill should be a registered person on GST portal and he should also register in the eway bill portal. If the transporter is not a registered person under GST it is mandatory for him/her to get enrolled on e-waybill portal (https://ewaybillgst.gov.in) before generation of the e-way bill. The documents such as tax invoice or bill of supply or delivery challan and Transporter’s Id, who is transporting the goods with transporter document number or the vehicle number in which the goods are transported, must be available with the person who is generating the e-way bill.
If there is a mistake, incorrect or wrong entry after submission of the e-way bill, then it cannot be edited or corrected. Only option available is cancellation of eway bill and generate a new one with correct details.
The E-way bill is required to transport all goods except those exempted under the Notifications or rule.Movement of handicraft goods or goods for job-work purposes under specified circumstances requires an e-way bill even if the value of consignment is less than fifty thousand rupees. Kindly refer to the e-way bill rule for other exemptions.
Yes. Validity of the e-way bill depends upon the distance the goods have to be transported. In case of regular vehicle or transportation modes, for every 200 KMs or part of its movement, one day validity has been provided. In case of Over Dimensional Cargo vehicles, for every 20 KMs or part of its movement, one day validity is provided. This validity expires at the midnight of last day.
Following illustration will explain how a day is to be calculated –

(i) Suppose an e-way bill is generated at 00:04 hrs. on 14th March. Then first day would end on 12:00 midnight of 15 -16 March. Second day will end on 12:00 midnight of 16 -17 March and so on.

(ii) Suppose an e-way bill is generated at 23:58 hrs. on 14th March. Then first day would end on 12:00 midnight of 15 -16 March. Second day will end on 12:00 midnight of 16 -17 March and so on.

For transportation of goods in relation to all types of transactions such as outward supply whether within the State or interstate, inward supply whether from within the State or from interstate including from an unregistered persons or for reasons other than supply also e-way bill is mandatory. Please refer relevant notifications/rules for details.
Part-A Slip is a temporary number generated after entering all the details in PART-A of e-way bill. This can be shared or used by transporter or you yourself can later on enter the PART-B and generate the E-way Bill. This will be useful, when you have prepared invoice relating to your business transaction, but don’t have the transportation details. Thus you can enter invoice details in Part A of eway bill and keep it ready for entering details of mode of transportation in Part B of eway bill.
If you don’t enter the vehicle number for transportation by road or transport document number for other cases,the system will show you only the PART-A slip. It indicates that you have not completed the e-way bill generation process. Only when you enter the Part-B details, e-way bill will be generated.
Part-A Slip is an entry made by user to temporarily store the document details on the e-way bill system. Once the goods are ready for movement from the business premises and transportation details are known, the user can enter the Part-B details and generate the e-way bill for movement of goods. Hence, entering of Part-B details convert the Part-A slip into an e-way bill.
The person in charge of a conveyance shall carry the invoice or bill of supply or delivery challan or bill of entry as the case may be and a copy of the e-way bill oe its number generated from the common portal in electronic form. Please refer relevant rules for details.
The registered person can generate the e-way bill from his account from any registered place of business. However, he/she needs to enter the address accordingly in the e-way bill.
Sometimes, taxpayer wants to move the goods himself. E-way bill Portal expects the user to enter transporter ID or vehicle number. So if he/she wants to move the goods himself/herself, he can enter his/her GSTIN in the transporter Id field and generate Part-A Slip. This indicates to the system that he/she is a transporter and he/she can enter details in Part-B later when transportation details are available.
If the consignor or consignee is unregistered taxpayer and not having GSTIN, then user has to enter ‘URP’ [Unregistered Person] in corresponding GSTIN column.
The validity of the e-way bill starts when first entry is made in Part-B i.e. vehicle entry is made first time in case of road transportation or first transport document number entry in case of rail/air/ship transportation, whichever is the first entry. It may be noted that validity is not re-calculated for subsequent entries in Part-B.
The validity period of the EWB is calculated based on the ‘approx. distance’ entered while generating the EWB. For every 200 KM one day is a validity period for EWB as per rule and for part of 200 KM one more day is added. For ex. If approx. distance is 310 KM then validity period is 1+1 days. For movement of Over Dimensional Cargo (ODC), the validity is one day for every 20 KM(instead of 200 KM)and for every 20KM or part thereof one more day is added. Please refer relevant rules for details.
If state name is not auto-populated, then select the correct state and continue e-way bill generation.
Since imports and exports have been considered as inter-state supplies under the GST act, the e-way bill is required to be issued for these transactions as well. For imports, the e-way bill will be generated by the importer. The exporter is liable to generate the e-way bill for export supplies.
For Export supply type, the ‘Bill To’ Party will be URP or GSTIN of SEZ Unit with state as ‘Other Country’ and shipping address and PIN code will be of the location (airport/shipping yard/border check post) from where the consignment is moving out from the country.
For Import supply, the ‘Bill From’ Party will be URP or GSTIN of SEZ Unit with state as ‘Other Country’ and dispatching address and PIN code will be of the location (airport/shipping yard/border check post) from where the consignment has entered the country.
e-Way bill system has enhanced with auto calculation of distance between the source and destination based on the PIN Codes entered by user in . The e-waybill system will calculate and display the estimated motor able distance between the supplier and recipient as per the PIN codes. User is also allowed to enter the actual distance as per the movement of goods. However, it will be limited to 10% more than the auto calculated distance displayed. Ex. if e-waybill portal suggests distance of 500 kms between place A to B then user can enter distance of maximum 550 kms (500 Kms + 10% of 500 Kms).
The approximate distance for movement of consignment from the source to destination has to be considered based on the distance within the country. That is, in case of exports, the distance is taken as the consignor's place to the place from where the consignment is leaving the country, after customs clearance and in case of imports, the distance is taken as the place where the consignment reached the country and was cleared by the custome to the destination place.
Yes. As per the e-way bill rules, e-way bill is required to be carried along with the goods at the time of transportation, if the value is more than Rs. 50,000/-. Under this circumstance, the consumer can get the e-way bill generated from the taxpayer or supplier, based on the bill or invoice issued by him. The consumer can also enroll as citizen and generate the e-way bill himself. For threshold limit of value of goods intrastate movement for generation of E Way Bill, please refer to the relevant statute/provisions passed by the respective States/Union Territories.
The e-way bill once generated cannot be edited or modified. Only Part-B can be updated. However, if e-way bill is generated with wrong information, it can be cancelled and generated afresh. The cancellation is required to be done within twenty-four hours from the time of generation.
The system allows editing the details of e-way bill entries before submission. However, if the products/commodities details are entered, it will not allow editing some fields as the tax rates will change. To enable this, please delete the products and edit the required fields and enter the products again.
The system expects you to enter the vehicle number details in proper format. Please see the format details in the help with the vehicle entry field.
To enable proper entry of the vehicle number, the following formats have been provided for the vehicle numbers
FormatRC NumbersExample Entry
ABC1234DEF 234DEF0234
AB123456UP 1 345UP010345
AB123A1234UP 156 P 3459UP156P3459
AB12A1234AP 5 P 23AP05P0023
AB12AB1234TN 10 DE 45TN10DE0045
AB12ABC1234KE 3 PEW 1265KE03PEW1265
DFXXXXXXXXXXXXXFor Defence Vehicle, start with DFDF02K123
TMXXXXXXXXXXXXXFor Temp RC Vehicle, start with TMTMKA01000002
BPXXXXXXXXXXXXXFor Bhutan Vehicle, start with BP
NPXXXXXXXXXXXXXFor Nepal Vehicle, start with NP
If the RC book has vehicle number like DL1A123, then you enter it as DL01A0123. The vehicle entered in the e-way bill system is only for information and GST officer will accept this variation.
Any person can verify the authenticity or the correctness of e-way bill by entering EWB No, EWB Date, Generator ID and Doc No in the search option of EWB Portal.
If multiple invoices are issued by the supplier to recipient, that is, for movement of goods of more than one invoice of same consignor and consignee, multiple EWBs have to be generated. That is, for each invoice, one EWB has to be generated, irrespective of the fact whether same or different consignors or consignees are involved. Multiple invoices cannot be clubbed to generate one EWB. However after generating all these EWBs, a Consolidated EWB can be prepared for transportation purpose, if goods are going in one vehicle.
There is a chance that consignee or recipient may reject to take the delivery of consignment due to various reasons. Under such circumstances, the transporter can get one more e-way bill generated with the help of supplier or recipient by indicating supply as ‘Sales Return’ with relevant documents, return the goods to the supplier as per his agreement with him.
If validity of the e-way bill expires, the goods are not supposed to be moved. However, under circumstance of ‘exceptional nature and trans-shipment’, the transporter may extend the validity period within 8 hours after the expiry period after updating reason for the extension and the details in PART-B of FORM GST EWB-01.
Yes, one can extend the validity of the e-way bill, if the consignment cannot reach the destination within the validity period due to exceptional circumstances like natural calamity, law and order issues, trans-shipment delay, accident of conveyance, etc. The transporter need to explain reason in details while extending the validity period of an e-way bill.
There is an option under e-way bill to extend the validity period. This option is available for extension of e-way bill before 8 hours and after 8 hours of expiry of the validity period. Here, transporter will enter the e-way bill number and enter the reason for the requesting the extension, from place (current place), approximate distance to travel and Part-B details. It may be noted that he cannot change the details of Part-A. He will get the extended validity based on the remaining distance to travel.
The transporter, who is carrying the consignment as per the e-way bill system at the time of expiry of validity period, can extend the validity period.
Sometimes, the tax payer raises the bill to somebody and sends the consignment to somebody else as per the business requirements. There is a provision in the e-way bill system to handle this situation. In the "Transaction Type"select the Bill to - Ship to option in Transaction Type dropdown. Then the system will enable the "Ship to" field for entering different state pincode for the Consignment.
Sometimes, the supplier prepares the bill from his business premises to consignee, but moves the consignment from some others’ premises to the consignee as per the business requirements. This is known as ‘Billing From’ and ‘Dispatching From’. E-way bill system has provision for this in the "Transaction Type". Select the "Bill From - Dispatch From" in Transaction Type dropdown, then system will enable the Dispatch From field for entering different Dispatch state pincode for the Consignment.
While generating e-way bill the taxpayer has a provision to enter the transporter id in the transportation details section. If he enters 15 digits transporter id provided by his transporter, the e-way bill will be assigned to that transporter. Subsequently, the transporter can log in and update further transportation details in Part B of eway bill.
Where the goods are being transported in a semi knocked down or completely knocked down condition, the EWB shall be generated for each of such vehicles based on the delivery challans issued for that portion of the consignment as per CGST Rule 55 of CGST rule 55 which provides as under:

(a) Supplier shall issue the complete invoice before dispatch of the first consignment;

(b) Supplier shall issue a delivery challan for each of the subsequent consignments, and generate EWB by using SKD/CKD/lots;

(c) Each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and

(d) Original copy of the invoice shall be sent along with the last consignment

Please note that multiple EWBs are required to be generated in this situation. That is, the EWB has to be generated for each consignment based on the delivery challan details along with the corresponding vehicle number.
No. He can merely quote the e-way bill number to the proper tax officer. Tax officer based on that number will do the requisite verifications.
Yes, you can use the Extend Validity option before 8 hours or after 8 hours from the validity date. Select the E-waybill extension option. Specify the Consignment is in Transit, enter the details of the warehouse such as Pincode and address. The system will extend the validity for the remaining distance.
You can extend the validity of the ewaybill by using Extension facility and selecting the 'In Movement'. Update the number of the new Vehicle and Pincode of the place where the vehicle has had a breakdown. The validity of the ewaybill will get extended for the remaining distance.
The multi vehicle option can be used when the goods have moved till some place and further it is not possible to move in the same mode of transport or vehicle. The goods will then be moved in different mode of transport or different vehicles. For eg. if the goods have moved in Rail till some place and further they need to be transported in multiple trucks, then this facility can be used. Also, in some hilly regions, the goods have moved in a regular truck and subsequently it is not possible to move in the same due to the terrain conditions. These goods can be moved in multiple vehicles by using this facility.

Note: This facility can be used only when Part-B has been updated for the EWB and then subsequently the goods need to be moved in Multiple vehicles

As per the amendment in Rule 58, a transporter who is registered under GST in more than one State or Union Territory with the same Permanent Account Number, apply for a unique common enrolment number in E-way bill system by submitting the details in FORM GST ENR-02 using any one of his GSTIN (Goods and Services Tax Identification Numbers). Once the transporter obtains a Common Enrolment number, it can be shared as a transporter Id to his clients. The common enrolment id can be used to update Part-B details by the transporter.
No, as per rule once you have obtained Common Enrolment Id , you cannot generate e-waybills or Update Part-B using your GSTIN. Also, your clients will not be able to update your GSTIN as Transporter Id.
E-Way bill is complete only when Part-B is entered. Otherwise printout of EWB would be invalid for movement of goods. Filling up of Part-B of the e-way bill is a must for movement of the goods, except for within the same state movement between consignor place to transporter place, if distance is less than 50 Kms.
As per the new e-way Bill rule, the e-way bill can be generated by the tax payer after entering the Part-B. If he is not having the Part-B details and transporter is going to update the Part-B, then he/she has to compulsorily enter the transporter id to generate the ‘Part-A Slip’.
No, one needs to transport the goods with an e-way bill specifying the vehicle number, which is carrying the goods. However, where the goods are transported for a distance of less than fifty kilometers (50 KM) within the State from the place of business of consignor to the place of transporter for further transportation, then the vehicle number is not mandatory. Similar exemption upto 50 KM has been given for movement of goods from place of business of transporter to place of business of consignee.
No e-Way bill is required for movement of goods upto a distance of 20 Km from the place of business of consignor to a weighbridge for weighment or from the weighbridge back to the place of business of consignor, within the same State, subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with Rule 55.
The Vehicle number can be updated by the generator of the e-way bill or the transporter as assigned by the generator for that particular e-way bill.
The present transporter can fill or update PART-B of the EWB. The e-way bill can be assigned from one transporter to another transporter, for further movement of consignment. Under this circumstance, the latest transporter, assigned for that e-way bill, can update Part-B of EWB.
The e-way bill for transportation of goods should always have the vehicle number that is actually carrying the goods. There may be requirement to change the vehicle number after generating the e-way bill or after commencement of movement of goods, due to trans-shipment or due to breakdown of vehicle. In such cases, the transporter or generator of the e-way bill can update the new vehicle number in Part B of the e-way bill.
If the vehicle breaks down, when the goods are being carried with an EWB, then transporter can get the vehicle repaired and continue the journey in the same EWB. If he has to change the vehicle, then he has to enter the new vehicle details in that EWB, on the eway bill portal, using ‘Update vehicle number’ option in Part B and continue the journey in new vehicle, within the original validity period of e-way bill.
The user can update Part-B (Vehicle details) as many times as he wants for movement of goods to the destination. However, the updating should be done within the validity period.
The authorized transporter can assign the e-way bill to any enrolled or registered transporter for further transportation of the goods. Subsequently, the new transporter can only update the Part-B of the EWB.
Where the goods are transported by railways or by air or vessel, the Part B of the e-way bill can be updated either before or after the commencement of movement. But, where the goods are transported by railways, the railways shall not deliver the goods, unless the e-way bill as required under these rules is produced to them, at the time of delivery.
Some of the consignments are transported by the transporter through transshipment using different vehicles before it is delivered to the recipient at the place of destination. Hence for each movement from one place to another, the transporter is required to update the vehicle number in which he is transporting that consignment in part B of the E Way Bill.
Yes, one can transport goods through different modes of transportation – Road, Rail, Air, Ship. However, PART-B of e-way bill have to be updated with the latest mode of transportation or conveyance number using ‘Update vehicle number/mode of transport ’ option in the Portal. That is, at any point of time, the details of conveyance specified in the e-way bill on the portal, should match with the details of conveyance through which goods are actually being transported.
One e-way bill can go through multiple modes of transportation before reaching destination. As per the mode of transportation, the EWB can be updated with details of new mode of transportation by using ‘Update Vehicle Number’.

Let us assume the goods are moving from Cochin to Chandigarh through road, ship, air and road again. First, the taxpayer generates the EWB by entering first stage of movement (by road) from his place to ship yard and enters the vehicle number. Next, he will submit the goods to ship yard and update the mode of transportation as Ship and transport document number on the e-way bill system. Next, after reaching Mumbai, the taxpayer or concerned transporter updates movement as road from ship yard to airport with vehicle number. Next the taxpayer or transporter updates, using ‘update vehicle number’ option, the Airway Bill number. Again after reaching Delhi, he updates movement through road with vehicle number. This way, the e-way bill will be updated with multiple mode of transportation.

The transporter comes to know that EWBs are assigned to him by the taxpayers for transportation, in one of the following ways:

• After login at EWB portal, the transporter can go to reports section and select ‘EWB assigned to me for trans’ and see the list. He can also see these details in his dashboard, after login to EWB portal.

• The transporter can go to ‘Update Vehicle No’ and select ‘Generator GSTIN’ option and enter taxpayer GSTIN of taxpayer, who has assigned the EWB to him.

Some of the consignments move from one place to another place till they reach their destinations. Under this circumstance, each time the consignment moves from one place to another, the transporter needs to enter the vehicle details using ‘Update Vehicle Number’ option in part B of the EWB, when he starts moving the goods from that place. The transporter can also generate ‘Consolidated EWB’ with the EWB of that consignment with other EWBs and move the consignment to next place. This has to be done till the consignment reaches destination. But it should be within the validity period of a particular EWB.
Some of the transporters move the consignments from one place to another place before the goods reach the destination,as per the movement of vehicles. Sometimes the consignments is moved to 8-10 branches of the transporter, before they reach their destination. The consignments reach the particular branch of transporter from different places in different vehicles. These consignments are sorted out, to be transported to different places in different Vehicles. Now, the concerned branch user instead of updating the vehicle for each one of the EWBs, can generate ‘Consolidated EWB’ for multiple EWBs which are going in one vehicle towards next branch/destination.
The e-way bill once generated cannot be deleted. However, it can be cancelled by the generator within 24 hours of generation. If a particular EWB has been verified by the proper officer, then it cannot be cancelled. Further, e-way bill can be cancelled if either goods are not transported or are not transported as per the details furnished in the e-way bill.
Yes, e-way bill can be cancelled if either goods are not transported or are not transported as per the details furnished in the e-way bill. The e-way bill can be cancelled within 24 hours from the time of generation.
E-way bill is a document which is required for movement of goods from supplier’s place of business to recipient’s place. Therefore goods in movement (including when they are stored in the transporter's godown even if godown is located in recipient’s city/town prior to delivery) shall always be accompanied by a valid e-way bill.
The person who causes transport of goods shall generate the e-way bill specifying the details of other person as a recipient of goods. There is a provision in the common portal for the other party to see the e-way bill generated against his/her GSTIN. As the other party, one can communicate the acceptance or rejection of such consignment specified in the e-way bill. If the acceptance or rejection is not communicated within 72 hours from the time of generation of e-way Bill or before the time of delivery of goods whichever is earlier, it will be deemed that he has accepted the details.

As per the rule, the taxpayer orrecipient can reject the e-way bill generated on his GSTIN by other parties. Therefore following options are made available to him to see the list of e-way bills:

• He can see the details on the dashboard, once he logs into the system.

• He will get one SMS everyday indicating the total e-way bill activities on his GSTIN.

• He can go to reject option and select date and see the e-way bills. Here, system shows the list of e-way bills generated on his GSTIN by others.

• He can go to report and see the ‘EWBs by other parties’.

Consolidated e-way bill is a document containing the multiple e-way bills for multiple consignments being carried in one conveyance (goods vehicle). That is, the transporter, carrying multiple consignments of various consignors and consignees in one vehicle can generate and carry one consolidated e-way bill instead of carrying multiple e-way bills for those consignments.
A transporter can generate the consolidated e-way bills for movement of multiple consignments in one vehicle.

Consolidated EWB is like a trip sheet and it contains details of different EWBs in respect of various consignments being transported in one vehicle and these EWBs will have different validity periods.

Hence, Consolidated EWB does not have any independent validity period. However, individual consignment specified in the Consolidated EWB should reach the destination as per the validity period of the individual EWB.

There is an option available under the ‘Consolidated EWB’ menu as ‘regenerate CEWB’. This option allows you to change the vehicle number to existing Consolidated EWB, without changing the individual EWBs. This generates a new CEWB, which has to be carried with new vehicle. Old CEWB will become invalid for use.
Yes, the consolidated e-way bill can have the goods or e-way bills which will be delivered to multiple locations as per the individual EWB included in the CEWB. That is, if the CEWB is generated with 10 EWBs to move 3 consignments to destination Y and 7 consignments to destination X, then on the way the transporter can deliver 3 consignments todestination Y out of 10 and move with remaining 7 consignments to the destination X with the same CEWB. Alternatively, two CEWB can be generated one for 3 consignments for destination Y and another CEWB for 7 consignments for destination X.

The e-way bill can be generated by the registered person in any of the following modes;-

o Using Web based system

o Using SMS based facility

o Using Android App and iOS App

o Bulk generation facility

o Using Site-to-Site integration

o Using GSP ( Goods and Services Tax Suvidha Provider)

The taxpayer has to register the mobile numbers through which he intends to generate the e-way bill on the e-way bill system. Please see the user manual for SMS based e-way bill generation available on the portal for further details.
The taxpayer has to register the IMEI (International Mobile Equipment Identity) number of the mobile phones through which he intends to generate the e-way bill on the e-way bill system. Please see the user manual for Mobile App based e-way bill generation available on the portal for further details.
The mobile app is available only for the taxpayers and enrolled transporters. It is not available in Play Store or App Store. The main user has to login and select the ‘for mobile app’ under registration menu. The system asks to select the user/sub-user and enter the IMEI number of the user. Once it is entered, the concerned user gets the link in his registered mobile to download the app through SMS. Now, the user has to download the app by clicking that link and enable it to get installed on the mobile.
Through this facility, user can upload multiple invoices and generate multiple e-Way bills at one go. This facility can be used by the taxpayers or transporters who have automated their invoice generation system. In one go, they can prepare bulk requests for e-way bills in a file from their automated system, and upload it on the common portal and generate e-way bill in one go. This avoids duplicate data entry into e-way bill system and avoids data entry mistakes also. Any taxpayer or transporter can use the bulk generation facility.
To use the bulk generation facility, one has to prepare the e-way bill requests through JSON file. This can be done in two ways – registered taxpayer or transporter can prepare the JSON file directly from his automated system. If he is unable do so, he can use excel based bulk generation tool available on the portal. The invoice and other details need to entered as per the format and JSON file can be generated. This JSON file need to be uploaded in the portal for generation of multiple e-Way bills. For more details, please refer to the ‘user manual of the bulk generation’ and ‘bulk generation tools’ under tool section at EWB portal and follow the instructions.

One can use bulk generation facility for

o Generation of e-way bills,

o Updation of Part-B of e-way bills

o Updation of Transporter of e-way bills

o Generation of Consolidated e-way bills

Pl refer to the user manual of the bulk generation tools on the portal

Benefits of the bulk generation facility are as follows:

o Generation of multiple e-way bills in one go.

o It avoids duplicate keying in of the invoices to generate e-way bills.

o It avoids the data entry mistakes while keying in for generation of e-way bills.

The integration between e-way bill system and registered person's system can be done through APIs. For availing this facility, the registered person should register the server details of his/her systems (through which he wants to generate the e-way bill using the APIs of e-way bill system) with e-way bill system. For further details, please go through the user manual.
API interface is a site-to-site integration of two systems. Using this, the taxpayer can link his IT system with EWB system to generate EWB directly from his IT solution without keying in the details for EWB form in the Portal. This reduces duplicate data entry and eliminates the data entry mistakes.
Presently registered person generates invoices from his IT system and logs into EWB system and enters e-way bill details and generate e-way bills. Here, the taxpayer has to make double entries – once for Invoice generation in his system and second time for e-way bill generation. He can integrate his system with EWB system through API. The EWB details are sent from taxpayer system to e-Way bill system through APIs and generation of e-way bill happens at e-Way bill system instantaneously. The e-way bill data is sent back to the taxpayer system by the e-Way bill system so that EWB data can be stored in the taxpayers system itself. This will lead saving of manpower and cost of operator for this purpose. Secondly API interface will eliminate data entry mistakes/errors being made by operator. It also saves time. Thirdly e-way bill number can be stored by the taxpayer system in his database with the corresponding invoice. Even in the invoice itself, EWB number can be printed so that printout of EWB need not be taken out and carried out along with the vehicle, separately.

API interface is a site-to-site integration of website of taxpayer with the EWB system. API interface can be used by large taxpayers, who need to generate more than 1000 invoices / e-way bills per day. However, the taxpayer should meet the following criteria to use the API interface:

• His invoicing system should be automated with IT solutions.

• He should be ready to change his IT system to integrate with EWB system as per API guidelines.

• He should be generating at least 1000 invoices/e-way bills per day.

• His system should have SSL based domain name.

• His system should have Static IP Address.

• He should have pre-production system to test the API interface.

Generally, registered GSTIN holder will be recorded in the system as supplier or recipient and he will be allowed to work as a supplier or recipient only in the e-way system. If registered GSTIN holder is transporter, then he will be generating EWB on behalf of supplier or recipient. He need to enter both supplier and recipient details while generating EWB, which is not allowed if he is registered as a supplier or recipient only, not as a transporter.

To change his position from supplier or recipient to transporter, the taxpayer has to select the option ‘Register as Transporter’ under registration and update his profile. Once it is done with logout and re-login, the system changes taxpayer as transporter and allows him to enter details of both supplier and recipient in EWB as per invoice.

EWB System( www.ewaybillgst.gov.in ) is dependent on GST Common portal (www.gst.gov.in) for taxpayers registration details like legal name/trade name, business addresses, mobile number and e-mail id. EWB System will not allow taxpayer to update these details directly in the EWB portal. If taxpayer changes these details at GST Common portal, it will be updated in EWB system within a day automatically. Otherwise, the taxpayer can update the same instantaneously by selecting the option ‘Update My GSTIN’ in the e-Way bill system and the details will be fetched from the GST common portal (www.gst.gov.in) and updated in the e-Way bill system.

Most of the times, the taxpayer or authorized person himself cannot operate and generate EWBs. He may in that case authorize his staff or operator to do that. He would not like to avoid sharing his user credentials with them. In some firms, the business activities will be operational 24/7 and some firms will have multiple branches. Under these circumstances, the main user can create sub-users and assign different roles to them. He can assign generation of EWB or rejection or report generation activities based on requirements to different sub-users.

This facility helps him to monitor the activities done by sub-users. However, the main user should ensure that whenever employee is transferred or resigned, the sub-user account is frozen / blocked to avoid misuse of the facility.

For every principal/additional place of business, user can create maximum of 10 sub-users. That is, if tax payer has only (one) principal business place (and no additional place of business), he can create 10 sub-users. If tax payer has 3 additional places and one principal place of business ( ie 4 places), then he can create 40 (4 X 10) sub users.
Taxpayers or transporters can view the list of e-Way Bills about to expire in a period of 4 days (From current date (T) to (T)-1, (T)+1, (T)+2). To view the list, user will have to login to the e-Way Bill portal (https://ewaybillgst.gov.in/) and navigate through the menu to reach the Reports, → My e-way → E-way bills about to expire.
The user is allowed to generate report on daily basis. Because of criticality of the system for performance for 24/7 operation, the reports are limited to be generated for a day. The user can change date and generate the report for that date. Hence, the user is advised to generate report daily and save in his system.
EWB system has an option to enter the masters of user – client master, supplier master, transporter master and product master. If user creates these masters, it will simplify the generation of e-way bill for him. That is, the system auto populates the details like trade/legal name, GSTIN, address on typing few character of client or supplier, HSN Code, tax rates etc. It also avoids data entry mistakes by operator while keying in the details.
Yes, you can upload your customers, suppliers and product details into e-way bill system by preparing the data as per the format provided in the tools option in the portal and upload in the master option after logging in.
If the goods or the vehicle of the taxpayer or transporter has been detained by the tax officers for more than 30 minutes, then the transporter can enter the detention report on EWB Portal, which will reach the designated officer immediately, so that he can take an appropriate action accordingly.
Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in the EWB system. The detention report will go to the concerned senior GST State/Central officer to redress the grievance.
Blocking of e-waybill generation facility means disabling taxpayer from generating E Way Bill, in case of non-filing of 2 or more consecutive GSTR 3B Return on GST Portal, by such taxpayer (refer Rule 138E of CGST/SGST Rules, 2017). The GSTINs of such blocked taxpayers cannot be used to generate the e-way bills either as Consignor or Consignee.
Unblocking of e-waybill generation facility means restoring the facility of generation of E Way Bill, in respect of such taxpayers GSTIN (as Consignor or Consignee), in the event of filing of the return for the default period(s), thereby reducing the default period to less than 2 consecutive tax periods.
Also, the Unblocking can be done by the jurisdictional officer online on the GST Portal, upon considering the manual representation received from such taxpayer.
Blocking of EWB generation is implemented from 1st December, 2019. Thus the users won’t be able to generate EWB for a GSTIN (whether as consigner or consignee), if the said GSTIN is not eligible for EWB generation as per Rule 138 E of CGST/SGST Rules, 2017.
Form GSTR-3B (to be filed by normal taxpayers) is considered for blocking of EWB generation facility.
As provided in Rule 138 E of CGST/SGST Rules 2017, blocking of EWB generation facility will be implemented on EWB Portal, when the taxpayer does not file GSTR 3B return for two consecutive tax periods.
Thus, taxpayers who are required to file Form GSTR-3B and have not filed it for the month of January and February, will be blocked from EWB generation facility form March onwards.
No, if a Taxpayer GSTIN is blocked for E Way Bill Generation facility, that GSTIN cannot be entered in E Way Bill either as supplier or recipient. Thus recipient of such blocked GSTINs cannot generate E Way Bill indicating such blocked GSTIN as supplier.
No, the transporter cannot generate the e-way bills in respect of such blocked taxpayer’s GSTINs, as supplier or as recipient.
The GST System and EWB System are integrated and accordingly GSTIN’s of the taxpayers who have not filed GSTR 3B return, for two or more consecutive period, will be blocked for EWB generation.
In case of filing of GSTR 3B returns by taxpayers, resulting in reduction of their return filing default period of less than two tax periods, their return filing status will be updated on E Way Bill Portal, and their GSTIN will be unblocked for E Way Bill generation facility, next day.
The Unblocking can be done by the jurisdictional officer online on the GST Portal, upon considering the manual representation received from such taxpayer.
Once the Return is filed on GST Portal, the blocking status is removed by the system, next day.
If the tax payer wants to generate the e-way bills immediately, after filing the GSTR 3B Returns (on GST Portal), then they can login to the e-way bill portal and select the option <"Search Update Block Status" and then enter his/her GSTIN and see the status.
If the GSTIN is still shown as blocked, then they can use update option to get the latest filing status from the GST Common Portal. If their return filing default period is less than two, their return filing status will be communicated by GST System to E Way Bill Portal, and such blocked taxpayers GSTIN will be unblocked and their E Way Bill generation facility will be restored on EWB Portal.
Taxpayers may contact the GST helpdesk and raise a grievance, if issue is not resolved.
There will not be any effect/impact on the already generated e-way bills, of the blocked GSTINs. These e-way bills are valid and can be used to move goods to the destination.
The transporters/ tax payers can update the vehicle and transporter details and carry out the extension in validity period of these e-way bills, if required.
There are two types of transporters – the Transporters who have only enrolled themselves on E Way Bill portal (ie who don’t have GSTIN) and the Transporters who are also registered at GST portal (ie who have GSTIN).
Transporters enrolled in EWB Portal and who are not registered on GST portal, will not be impacted (as they are not required to file GSTR 3B returns).
If the GSTIN of the GST registered transporter is blocked, then that GSTIN cannot be used as Consignor, Consignee or transporter, while generating e-way bill and updating transporter details.
Yes, the e-way bill system will block the updating of Transporter Id, if registered in GST and has not filed the GSTR 3B Return for last two successive tax periods.
However, there will not be any problem in updating details of the enrolled transporter id (ie who don’t have GSTIN), while generating the e-way bills.
E-Way bill has been integrated with Vahan System of Transport Department. Vehicle number entered in e-way bill will now be verified with the Vahan System. If Vehicle no. is not available in the Vahan system user will get ‘Alert Message’ about the non-availability of vehicle number in vahan database. However, later, such vehicle numbers will not be allowed for the generation of e-way bill.
The vehicle number entered in the EWB is not available in Vahan Database, you are requested to check and update the vehicle registration with your concerned Regional Transport Office (RTO), otherwise after sometime this vehicle number will not be allowed for e-way bill generation.
This message indicates that the Vehicle details are found in more than one RTOs. You need to approach your RTO and request for updation of the office. Once the details are updated this message will not appear again. Not doing so , later it will be treated as Vehicle no. is not existent and may not be allowed for e-waybill generation.
In case, Vehicle number entered in the e-waybill is registered and system still showing ‘Alert Message’ it is suggested to reach to your concerned RTO. Once the vehicle details are updated in Vahan system, the status in e-Waybill system will subsequently get updated.
Vahan System provides a nationwide search over the digitized data of Registered Vehicles. You can always check your vehicle number in Vahan system below; https://vahan.nic.in/nrservices/faces/user/searchstatus.xhtml
You need to visit your RTO with original RC and other documents and get the details updated in the Vahan Database.
If the Vehicle number is with temporary registration, the details are not verified and enter the temporary number starting with TM.
You can contact the E-way bill Helpdesk and submit your grievance. Specify the Vehicle number which is there in Vahan system but not available in e-way bill portal.
Over Dimensional Cargo mean a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules 1989 made under the Motor Vehicles Act, 1988.
It is as per their mutual agreement. If a transporter or courier agency or the e-commerce operator fills PART-A of e-way bill, it will be presumed by the department that they have got authorization from consignor for filling PART-A of e-way bill.
In case of movement of goods by public transport, e-way bill will be generated by the person who is causing the movement of the goods. In case of any verification, the person can show e-way bill number to the proper officer.
It is the value of the goods declared in invoice, a bill of challan or a delivery challan, as the case may be, issued in respect of the said consignment and also include Central tax, State or Union territory tax, Integrated tax and Cess charged, if any. But, it will not include value of exempt supply of goods, where the invoice is issued in respect of both exempt and taxable supply. It will also not include value of freight charges for the movement charged by transporter.
In case of movement of goods by Railways, there is no requirement to carry e-way bill along with the goods, but railways have to carry invoice or delivery challan or bill of supply as the case may be along with the goods. Further, e-way bill generated for the movement is required to be produced at the time of delivery of the goods. Railways shall not deliver goods unless the e-way bill required under rules is produced at the time of delivery. But for the purposes of e-way bill, the expression ‘transported by railways’ does not include the ‘leasing of parcel space by Railways’.
As per rule 138(7) will be notified from a future date, hence till the notification for that effect comes, transporter needs not generate e-way bill for consignments having value less than Rs 50,000/-, even if the value of the goods carried in single conveyance is more than Rs. 50,000/-, till the said sub-rule is notified.
It has been observed in the e-way bill system that some of the e-way bills have abnormal total invoice values, which could have been entered knowingly or unknowingly by the user while generating the e-way bill details. A pop-up and SMS will also be sent to the EWB generator alerting him that invoice value of EWB is more than Rs. 10 Cr. This will assist generator to correct/cancel if it has been entered wrongly. SMS and pop-up alert the generator regarding the high EWB value so that in case the actual value is less than Rs. 10 Cr. but user enters the higher value due to typo mistake, etc.
No, these are exempted supply and therefore have been exempted from the requirement of carrying e-way bill.
No, such movement has been exempted from requirement of e-way bill.
No, such movement has been exempted from requirement of e-way bill.
No, such movement has been exempted from requirement of e-way bill.
Yes, temporary vehicle number can also be inserted as vehicle number for the purpose of e-way bill generation.
E-way bill is required in such cases. The temporary number or any identifiable number with the tractor have to be used for filling details of the vehicle number for the purpose of e-way bill generation.
There is no special provision for such supply and hence the registered person who causes movement of goods shall be responsible for the generation of e-Way bill as per the rules.
In such cases, movement is caused on behalf of self. No supply is being made. In such cases, delivery challan may be used for generation of e-way bills. All the provisions for delivery challan need to be followed along with the rules for e-way bills.
The value of goods needs to be mentioned as per the explanation 2 of the sub–rule (1) of rule 138.
E-way bills are required to be generated even in cases where goods are moved for reasons other than supply. Delivery Challan is the basis for generation of e-way bill in such cases.
Consignment value of goods would be the value determined in accordance with the provisions of section 15. It will also include the central tax, State or Union territory tax, integrated tax and cess charged, if any. So shipping charges charged by the e-commerce companies need not be included in the ‘consignment value’.
Consignment value and HSN needs to be determined for goods only and not for services as only the goods are in movement and e-way bill needs to be generated accordingly.