Understanding how to generate GST E-Way Bill online is a mandatory compliance requirement for businesses involved in the movement of goods in India. Under the Goods and Services Tax (GST) regime, an e-way bill is required for transporting goods beyond a prescribed value limit. Failure to generate or carry a valid e-way bill can result in heavy penalties, detention of goods, and disruption of business operations.
This comprehensive guide explains the complete online process of generating an e-way bill, eligibility, documents required, validity rules, common mistakes, penalties, and practical scenarios. The article is written in a simple yet professional manner, suitable for accountants, GST practitioners, logistics managers, traders, manufacturers, and job aspirants.
What is a GST E-Way Bill?
An e-way bill is an electronic document generated on the GST portal evidencing the movement of goods. It contains details of the consignor, consignee, transporter, value of goods, and vehicle details.
Key Fact:
An e-way bill is mandatory when the value of goods exceeds ₹50,000 in a single consignment, whether for supply, return, job work, or reasons other than supply.
Why E-Way Bill is Important Under GST
The e-way bill system was introduced to:
- Prevent tax evasion
- Track real-time movement of goods
- Replace physical check posts
- Improve transparency and efficiency
Statistical Insight:
Millions of e-way bills are generated daily in India, making it one of the largest digital compliance systems in indirect taxation.
When is GST E-Way Bill Required?
An e-way bill must be generated in the following cases:
- Supply of goods
- Goods sent for job work
- Goods returned by buyer
- Transfer between branches
- Sales on approval basis
| Condition | E-Way Bill Requirement |
|---|---|
| Consignment value above ₹50,000 | Mandatory |
| Inter-state job work | Mandatory |
| Transport by unregistered person | Mandatory |
Who Should Generate the E-Way Bill?
- Registered supplier
- Registered recipient (if supplier is unregistered)
- Transporter (if goods handed over without vehicle details)
Practical Note:
If neither supplier nor recipient generates the e-way bill, the transporter is legally responsible.
Documents Required to Generate GST E-Way Bill Online
Before learning how to generate GST e-way bill online, ensure the following documents are ready:
- Tax invoice or bill of supply
- Delivery challan (if applicable)
- Transporter ID or vehicle number
- GSTIN of supplier and recipient
How to Generate GST E-Way Bill Online – Step-by-Step Process
Step 1: Login to GST E-Way Bill Portal
Use your registered GST credentials to access the e-way bill system.
Step 2: Select “Generate New” Option
Navigate to the e-way bill generation section.
Step 3: Fill Part A (Consignment Details)
Enter:
- GSTIN of supplier and recipient
- Place of dispatch and delivery
- Invoice number and date
- Value of goods
- HSN code
Step 4: Fill Part B (Transport Details)
Enter:
- Mode of transport (road, rail, air, ship)
- Vehicle number or transporter ID
- Approximate distance
Step 5: Submit and Generate E-Way Bill
After verification, submit the details to generate:
- E-Way Bill Number (EBN)
- QR code
- Validity period
Validity of GST E-Way Bill
E-way bill validity depends on the distance goods need to travel.
| Distance | Validity |
|---|---|
| Up to 200 km | 1 day |
| Every additional 200 km | +1 day |
Important:
Validity starts from the time the e-way bill is generated, not from the start of movement.
Types of GST E-Way Bills
1. Regular E-Way Bill
Used for normal movement of goods based on tax invoice.
2. Bill to – Ship to E-Way Bill
Used when billing and delivery addresses differ.
3. Consolidated E-Way Bill
Used when multiple consignments are transported in one vehicle.
Cancellation of GST E-Way Bill
An e-way bill can be cancelled within 24 hours if:
- Goods are not transported
- Incorrect details were entered
Note:
Cancellation is not allowed if the e-way bill has already been verified by authorities.
Common Mistakes While Generating E-Way Bill
- Incorrect GSTIN or PIN code
- Wrong HSN code
- Mismatch between invoice and e-way bill
- Invalid vehicle number format
- Incorrect distance entry
These errors can lead to penalties during inspection.
Penalties for Non-Compliance
Failure to generate or carry a valid e-way bill can result in:
- Penalty of ₹10,000 or tax amount involved, whichever is higher
- Detention or seizure of goods
- Additional compliance burden
Practical Insight:
Even minor clerical mistakes can attract penalties, so accuracy is critical.
E-Way Bill for Job Work and Return of Goods
- E-way bill is mandatory for inter-state job work regardless of value
- For intra-state job work, threshold limits apply
- Goods returned after rejection also require e-way bill
Difference Between Invoice and E-Way Bill
| Invoice | E-Way Bill |
|---|---|
| Legal proof of sale | Proof of movement |
| Issued by supplier | Generated electronically |
| Shows tax liability | Shows transport details |
Best Practices for Smooth E-Way Bill Compliance
- Generate e-way bill before movement starts
- Recheck GSTIN and PIN codes
- Train transport staff
- Use consolidated e-way bills for efficiency
- Monitor validity period closely
FAQ: How to Generate GST E-Way Bill Online
1. What is the minimum value for generating an e-way bill?
An e-way bill is mandatory when the consignment value exceeds ₹50,000.
2. Can an e-way bill be generated without a vehicle number?
Yes, initially Part A can be filled, and Part B can be updated later.
3. Is e-way bill required for exempt goods?
Generally no, unless notified otherwise by authorities.
4. Who generates the e-way bill if supplier is unregistered?
The registered recipient or transporter must generate it.
5. What happens if e-way bill expires during transit?
The transporter must extend validity or generate a fresh e-way bill.
6. Is e-way bill required for stock transfer?
Yes, if the value exceeds the prescribed limit.
7. Can one invoice have multiple e-way bills?
Yes, if goods are transported in multiple vehicles.
Conclusion
Knowing how to generate GST e-way bill online is no longer optional for businesses involved in goods movement. With strict enforcement and digital tracking, proper e-way bill compliance ensures smooth logistics, avoids penalties, and builds trust with authorities. By understanding the process, validity rules, and common mistakes, businesses and professionals can handle GST transportation requirements confidently and efficiently.
Disclaimer
This article is intended for educational and informational purposes only. GST laws, rules, and procedures may change from time to time based on government notifications. Readers are advised to verify the latest provisions before applying the information in actual business or compliance activities.