The e-way bill, also known as an electronic waybill, is a document required under the GST regime before the transportation or shipment of goods worth more than ₹50,000 within the state or across state borders. The courier personnel or conveyance handler must have the physical copy of the e-way bill to present wherever required. The physical document must contain information such as the merchandiser, Consignor, buyer, and transporter.

Moreover, a specific e-way bill number is provided to the receiver, provider, and transporter when an e-way bill is issued. This e-way bill is a replacement for the physical document of the e-way bill, which was used for transportation under the VAT regime.

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The e-way bill consists of two parts, designated as Part A and Part B. Both parts have different contents, which are as follows

Part A

• Recipient’s GSTIN
• Pin code
• Value of goods
• Invoice
• HSN code
• Transportation reasons
• Transportation document number

Part B

• Details of the transporter

E-way bill online is generated when goods worth more than ₹50,000 are being transported. The e-way bill is generated for the supply of any of the following:

• Supply made for a payment in the course of business
• A supply without payment
• Supply made for a payment that may not be in the course of business

In simpler terms, the “supply” usually refers to:

• Sale of goods and payment made
• Barter exchange (a payment method in which goods are exchanged for money)
• Transfers like a bank transfer

Registered Person

An e-way bill is generated when goods worth more than ₹50,000 in value are transported to or from a registered person. However, a registered person may choose to generate and carry an e-way bill even if the value of goods is less than ₹50,000.

Unregistered Persons

Unregistered persons also need to generate an e-way bill. However, when an unregistered person makes a supply of goods to a registered person, the receiver of the goods must ensure that all compliance requirements are met as if they were the supplier.

Transporters

Transporters carrying goods by road, air, rail, or other means must generate an e-way bill if the supplier has not already done so. But they are not required to generate an e-way bill as Form EWB-01 or EWB-02, where all the consignments in the transportation are:

• Individually (single tax invoice) is less than or equal to ₹50,000, but
• In aggregate (all tax invoices put together) exceeds ₹50,000

There are situations or conditions when the e-way bill system is not required.

• When empty cargo is being transported.
• The mode of transport is a non-motor vehicle.
• The goods are being transported under Customs supervision or under a customs seal.
• Transit cargo is transported to or from Bhutan or Nepal.
• Goods are transported under Customs Bond from the ICD to the Customs port or from one Customs station to another.
• The goods are being transported from the Customs port, airport, land customs station, or air complex to the Inland Container Depot (ICD) or Container Freight Depot (CFS) for Customs clearance.
• Goods movement caused by the defence formation under the Ministry of Defence as a consignee or Consignor.
• The goods are being transported by rail, and the Consignor is the Central Government, a State Government, or a local authority.
• When the Consignor is transporting the goods to or from the place of business and the weighbridge for weighing at a distance of 20 kilometres and is accompanied by the delivery challan.
• Transportation of certain specified goods- includes the list of exempt supply goods. Annexure to Rule 138(14), goods treated as no supply as per Schedule III of the Certain Schedule to Central Tax Rate Notifications.
• Goods that are specified as Exempt from the E-way bill system in the respective State/Union territory GST Rules.

Here is the step-by-step process to generate an e-way bill online.

• Step 1: Visit the E-way bill portal.
• Step 2: On the portal, enter your username and password and display the captcha code. Then click on the “Login” option.
• Step 3: Next, click on the “Generate New” option under the “E-way Bill” appearing on the top left of the dashboard.
• Step 4: Enter the following details: transaction type, sub-type, product name, description, HSN code, quantity, unit and taxable value.
• Step 5: Finally, print your e-way bill and carry it in the selected mode of transportation of goods.

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• Invoice, bill of supply or challan related to the consignment of goods.
• Transport by air, rail or ship needs to have the transporter ID, transport document number, and the date of the document.
• Transport by road needs to have a transporter ID or vehicle number.

Earlier, there was no time limit for generating an e-way bill; however, since January 1, 2025, e-way bills must be generated within 180 days of the transaction. Starting January 1, 2025, any documents dated older than 180 days will be ineligible for an e-way bill, according to the GSTN advisory dated December 17, 2024.

There is a validity period for an e-way bill, which is based on the distance the goods are transported. It is calculated based on the date and time of e-way bill generation.

• Real-time Tracking: The e-way bill enables authorities to monitor the movement of goods and ensure compliance with tax regulations, providing transparency of information.

• Reduces Transit Time: Since the information is digital and transparent, verification at checkpoints is faster.

• Streamlines Logistics: The e-way bill helps simplify logistics by providing digital information on all goods transported.

• One Procedure: It creates a single national system that is followed by everyone, which eliminates the need to use different transit passes in different locations.

E-way Bill Cancellation

E-way bill cancellation happens when the goods are not delivered or not transported as per the details mentioned in the bill. In such a case, the e-way bill will be cancelled online on the portal within 24 hours of its generation. The old e-way bill must be cancelled, as only then can a new e-way bill be generated.

E-way Bill Modifications

Only Part B of the e-way bill can be modified with transportation details. Other than that, an e-way bill cannot be modified once generated; even if an error occurred during generation. However, the bill can be cancelled within 24 hours.

E-way Bill Rejections

The recipient of the goods can visit the portal to check the details of the e-way bill generated in their name. If they wish to cancel the bill for any reason, it must be done within 72 hours of its generation. If no action is taken within the given time frame, then the e-way bill will be considered accepted.

Generating an e-way bill ensures transparency of information, which is crucial in the transportation business. With this digital document, all parties involved in the shipment will have access to detailed information about the goods being moved from one location to another. In addition to having an e-way bill, a marine insurance policy is also crucial for a transportation business.

Marine insurance is a type of business insurance that protects a business against financial losses resulting from the loss or damage of goods during transportation. With TATA AIG marine insurance, businesses get coverage against loss or damage from theft, collision, fire, earthquake, or other covered incidents. Moreover, our marine insurance policy is highly customisable according to individual business needs and adheres to the required legal compliance, protecting the organisation from legal liabilities as well.

With TATA AIG, businesses can opt for a business insurance policy that matches their operational needs. We offer several SME insurance plans such as workmen's compensation insurance, group health insurance and fire and burglary insurance that help business owners focus on growth, without worrying about business interruptions.

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