Skip to content

E-Way Bill

Streamline your freight transportation with user friendly e-Way Bill solution from Innovative Taxation. Create, manage and comply with ease. Simplify your logistics process today!

Register Now

Streamline Your Business with Effortless GST Compliance

Welcome to our comprehensive GST services, designed to simplify your business operations and ensure seamless compliance. From hassle-free GST registration to accurate GST return filing, we handle it all. Need assistance with GST LUT filing or GST annual returns? Our experts have you covered. Say goodbye to invoicing headaches with our efficient GST e-invoicing solutions. Worried about E-way bills? We’ve got you sorted. Unlock the benefits of input tax credit with our expert guidance. If you require GST registration cancellation, trust our professionals to handle the process smoothly. Embrace effortless GST compliance and focus on growing your business with our trusted services.

E-WAY Bill
Required Documents
Invoice/Bill of Supply/Challan
Transporter ID or Vehicle Number
Transporter ID, transport document number, and date
GSTIN of the recipient
Pin code of the delivery location
Invoice or invoice number
Consignment value
HSN code of the goods
Reason for transportation
Transport document number

Innovative Taxation understands the complexities and importance of e-way bill compliance. Our expert team is well versed with the e-Way Bill process and can assist you in generating and managing your e-Way Bill efficiently.

What is E-Way Bill?

E-Way Bill, short for Electronic Way Bill, is a digital document introduced under the Goods and Services Tax (GST) regime in India. It arises for movement of goods of value above Rs. 50,000. The e-way bill contains the details of the consignment, such as supplier, recipient, consignment and transport details. It aims to ensure seamless and accountable movement of goods, reduce tax evasion and promote transparency in the supply chain.

Who should generate the E-Way Bill?

An E-way Bill needs to be generated in the following cases:

  1. Goods of value exceeding Rs. 50,000 being transported to or from a registered person. However, even if the value of the goods is less than Rs. 50,000, a registered person can also generate an Eway bill if desired.
  2. When an unregistered person supplies goods to a registered person, the recipient should ensure that all the compliances are met and generate an e-way bill accordingly.
  3. If a transporter is moving goods by road, air, rail etc., and the supplier has not generated the e-way bill, then the transporter is required to generate the e-way bill.

Documents Required For Generating E-Way Bill:

The following documents are required to generate the e-way bill

  1. Invoice/Bill of Supply/Challan relating to consignment of goods.
  2. For transportation by road: Transporter ID or Vehicle Number.
  3. For transport by rail, air or ship: Transporter ID, transport document number and date.

Eway Bill Format:

The Eway Bill consists of two parts: Part A and Part B. Part A collects details related to the goods, usually invoice details. The following information needs to be provided:

  1. GSTIN of the recipient.
  2. Pin code of the delivery location.
  3. Invoice or invoice number of the goods supplied.
  4. Consignment value.
  5. HSN code of the goods transported. For turnover up to INR 5 Crore, the first two digits of the HSN code should be mentioned. For turnover above INR 5 Crore, a four digit HSN code is required.
  6. Selection of predefined reason for transportation.
  7. An indication of the transport document number, which may be a goods receipt number, railway receipt number, or air way bill number.

Validity of E-Way Bill

Minimum Distance Requirement for E-Way Bill

Effective from a video notification dated 7th March 2018 (No. 12/2018- Central tax), there have been updates to the validity period of the E-Way bill. The revised validity provisions are outlined below:

Type of Conveyance Distance E-Way Bill Validity
For Conveyance other than Over-dimensional cargo Less than 100 km 1 day
For every additional 100 km or part thereof Additional 1 day
For Over-dimensional cargo Up to 20 km 1 day
For every additional 20 km or part thereof Additional 1 day

The relevant date for the E-Way bill's validity starts from the time of its generation. Each day is counted until midnight following the date of generation.

'Over-dimensional cargo' refers to cargo that is carried as a single indivisible unit and exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules,1989, under the Motor Vehicles Act,1988 (59 of 1988).

It is important to note that the exact list of required documents may vary depending on the type of business entity and the nature of the business. It is advisable to consult a professional tax consultant or a GST expert to ensure that all the necessary documents are in order before applying for GST registration.

How Innovative Taxation Can Help with E-Way Bill

  • E-Way Bill Generation: We can generate the E-Way Bill on your behalf, ensuring correct and timely completion of required details such as invoice information, recipient GSTIN and transport details. This saves you time and ensures compliance.
  • Compliance Monitoring: Our team can monitor your transactions and keep track of the e-way bill requirements. We ensure that e-way bills are generated when required and provide timely reminders to avoid any non-compliance issues.
  • Documentation and Record-keeping: We assist in maintaining proper documentation and record-keeping for your e-Way Bill. This includes organizing invoices, transport documents and other relevant details for easy retrieval during audits or inspections.
  • Updates and Guidance: As the rules and guidelines regarding e-Way Bill evolve, we stay updated with the latest changes. We provide you timely updates and guidance to ensure that you stay abreast of current requirements.
  • Expert Assistance: Our team of tax experts is available to answer your queries and provide professional assistance in matters related to e-Way Bill. We can address any concerns you may have and provide customized solutions based on your specific business needs.

    With Innovative Taxation by your side, you can streamline your e-way bill process, reduce compliance risks and focus on your core business activities. Trust us to handle your e-way bill needs efficiently and effectively. Contact us today to know more about our services and how we can help you with e-way bill compliance.

SMS e-way bill generation on mobile

SMS e-way bill generation is a convenient option for entities with limited transactions or in case of emergencies. It allows taxpayers to generate e-Way Bill using their registered mobile numbers.

To enable SMS e-way bill generation, taxpayers need to register their mobile number with the GST e-way bill portal. This ensures that the system recognizes and responds to the registered mobile number linked to their GSTIN.

Here’s how to register your mobile number:

  1. Access the e-way bill portal and log in using your credentials.
  2. Select the option “For SMS” under the main registration menu.
  3. Enter your mobile number and complete the OTP verification process to register your mobile number.
  4. The registered mobile number will be displayed on the portal, where you can make changes or delink it, if required.


Cases when e-way bill is exempted or not required

Certain situations and specific freight transport scenarios are exempted from the requirement of generating e-way bill. Here are the instances when e-way bill is not required:

Goods Exempted from E-Way BillCustoms ExemptionSpecific Goods Exemption
Liquefied Petroleum Gas supplied to domestic and non-domestic exempted category customers (NDEC)Transportation of goods from a customs port, airport, air cargo complex, or land customs station to an inland container depot or container freight station for customs clearanceAlcoholic liquor for human consumption
Kerosene sold under the Public Distribution System (PDS)Transit cargo being carried to or from Nepal or BhutanCrude petroleum, high-speed diesel, motor spirit (commonly known as petrol), natural gas, and aviation turbine fuel
Postal goods transported by the Department of PostsGoods exempted from tax under various notificationsGoods which do not fall under any of the supply categories as per the provisions of Schedule III of the Act
Natural or cultured pearls, precious or semi-precious stones, precious metals, and metals clad with precious metal (Chapter 71)Goods transported under customs bond or customs supervision/sealGoods carried by the Central Government, a State Government, or a local authority acting as consignor by rail
Jewellery, goldsmith and silver articles, and other articles (Chapter 71) Movement of goods on account of Defense formations under the Ministry of Defense as consignor or consignee
Posture Transportation of empty cargo containers
Used personal and household influences Goods transported for the purpose of weighing within a distance of 20 kilometers from the place of business of the consignor or vice versa, accompanied by a delivery challan
Coral, Unworked (0508) and Worked Coral (9601) Notification no. 2/2017-Central Tax (Rate) dated 28.06.2017, except cake without oil

FAQs

Ans: An e-way bill is an electronic document required to move goods of value above a specified value from one place to another, as mandated by the relevant tax authorities.

Ans: Depending on the circumstances of the transport, the responsibility of generating the e-way bill rests with the consignor, consignee or transporter.

Ans: An e-way bill should be generated before the movement of goods begins. It should be available during the entire transportation till the goods reach their destination.

You will need the following information to generate the e-way bill:

  1. GSTIN of consignor and consignee
  2. Invoice or bill of supply or delivery challan
  3. HSN code of goods
  4. Quantity and value of goods
  5. Transporter details

Ans: E-way bills can be generated online through the designated portal of the concerned tax authority. The exact procedure may vary depending on the specific rules of the tax authority.

Ans: The validity of the e-way bill depends on the distance to be covered by the goods to be transported. It is usually calculated as one day for every 100 km or part thereof.
e.

Ans: Yes, an e-way bill can be canceled online within a specific time frame from the time of its generation, provided the goods are not yet in transit.

Ans: Non-compliance of e-way bill rules under the relevant tax laws can lead to penalties and legal consequences, including confiscation of goods and vehicles.

Ans: E-Way Bills are generally required for movement of goods, except in exempted categories or specific circumstances notified by the tax authorities.

Ans: Yes, subject to specific rules and provisions of the tax authority, certain details in the e-way bill can be modified or updated within the prescribed time limit.