E-Way Bill under GST-India

1.E-Way Bill under GST

E-way bill is an electronic document generated on the GST portal evidencing movement of goods. It has two Components-

Part A comprising of details of GSTIN of recipient, place of delivery (PIN Code), invoice or challan number and date, value of goods, HSN code, transport document number (Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number) and reasons for transportation;

 Part B comprising of transporter details (Vehicle number).

As per Rule 138 of the CGST Rules, 2017, every registered person who causes movement of goods (which may not necessarily be on account of supply) of consignment value more than Rs. 50000/- is required to furnish above mentioned information in part A of e-way bill.

The part B containing transport details helps in generation of e-way bill.

2. How to generate e-Way Bills?

A user has to register on the common portal of e-Way Bills before he can start using the services.

E-Way Bills can be generated in a number of ways. GSTN has provided following modes for generating e-Way Bills:

  1. Online: Anyone can Login to the e-Way Bill portal as the user or sub-user as the case may be and Click on ‘Generate new’ option under  the main tab ‘e-way bill’ appearing on the left-hand side of the dashboard
  2. Via SMS: A very convenient on-the-go option for generating e-Way Bills has been introduced under GST. Use this mode at times of emergency
  3. Use Bulk-generation offline tool to generate multiple e-Way Bills by a single upload of JSON file. This facility may be used by large corporates having plenty of consignments to be delivered

3.Who should generate the e-way bill and why?

E-way bill is to be generated by the consignor or consignee himself if the transportation is being done in own/hired conveyance or by railways by air or by Vessel.


If the goods are handed over to a transporter for transportation by road, E-way bill is to be generated by the Transporter. Where neither the consignor nor consignee generates the e-way bill and the value of goods is more than Rs.50,000/- it shall be the responsibility of the transporter to generate it.


Further, it has been provided that where goods are sent by a principal located in one State to a job worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment.

Also, where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration, the e-way bill shall be generated by the said person irrespective of the value of the consignment.

4.Exceptions to e-way bill requirement

No e-way bill is required to be generated in the following cases

  1. Transport of goods as specified in Annexure to Rule 138 of the CGST Rules, 2017
  2. Goods being transported by a non-motorised conveyance;
  3. goods being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs;
  4. In respect of movement of goods within such areas as are notified under rule 138(14) (d) Of the SGST Rules, 2017 of the concerned State; and
  5. Consignment value less than Rs. 50,000/-


Transport of goods as specified in Annexure to Rule 138 of the CGST Rules, 2017

Following are exempted from e-waybill.

  • All items exempted under Notification Nos. 2/2017-CT (Rate) and 2/2017-IT (Rate) both dated 28-6-2017. The major among them are as follows – Fresh, Meat, Fish Chicken, Eggs, Milk, Butter Milk, Curd, Natural Honey, Fresh Fruits and Vegetables, coffee beans, wheat, rye, rice, Flour, Besan, Bread, Prasad, Salt, Bindi, Sindoor, Stamps, Judicial Papers, Printed Books, Newspapers, Bangles, Handloom, Pooja equipment, jute, khadi, national flag, raw silk.
  • Passenger baggage (9803)
  • Specified Puja samagri
  • Liquefied petroleum gas (LPG) for supply to household and non-domestic exempted category (NDEC) customers
  • Kerosene oil sold under PDS
  • Postal baggage transported by Department of Posts
  • Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71)
  • Jewellery, goldsmiths’ and silversmiths’ wares and other articles (Chapter 71)
  • Currency
  • Used personal and household effects
  • Coral unworked (0508) and worked coral (9601).