E-way bill is mandatory for transporting goods exceeding Rs. 50,000. Learn when to generate, how to create, and common mistakes to avoid.
When is E-Way Bill Required
E-way bill is required when moving goods worth over Rs. 50,000 in a single invoice. It applies to both interstate and intrastate movement. The e-way bill must be generated before transportation begins.
Even if one invoice is below Rs. 50,000, e-way bill is needed if multiple invoices together exceed this amount. The transporter must carry the e-way bill copy during transit.
How to Generate E-Way Bill
Register onewaybill.gov.in or use the mobile app. Fill Part A with invoice details: GSTIN of recipient, place of delivery, invoice number, date, value, and HSN codes. Part B requires vehicle number and transporter ID.
For movement by own vehicle, generate e-way bill directly. For transporter, either the supplier or transporter can generate it. The e-way bill is valid for the distance travelled plus one day.
E-Way Bill Validity
E-way bill validity depends on distance. For every 100 km, validity is 1 day. For 500 km distance, validity is 5 days. If goods cannot be delivered within validity, generate a new e-way bill.
Part B cancellation is possible within 24 hours of generation. The generator of e-way bill can cancel within 72 hours if goods not transported or details were wrong.
Common Mistakes
Typing wrong GSTIN causes delivery problems. Wrong HSN codes trigger scrutiny. Vehicle number mismatch leads to penalty. Always verify details before generating e-way bill.
