E-way bill: when needed and how to generate

When it is required

For movement of goods where the consignment value exceeds ₹50,000, whether for sale, return, job work, branch transfer or any other reason.

• Consignment value = taxable value + GST (exempt goods in the same consignment are excluded).
• Intra-state limits vary by state; some states use higher limits for movement within the state.
• Some goods are exempt (e.g. many unprocessed and essential goods listed in Rule 138(14)); movement by non-motorised conveyance is also exempt.

Who generates it

• Supplier (consignor), or
• Recipient, if the recipient arranges transport, or
• Transporter, if neither has generated it and the goods are handed over.

Steps

1. Log in to the e-way bill portal (2-factor authentication is now required).
2. Choose Generate New and fill Part A: transaction type, document number/date, from/to GSTIN and PIN, items with HSN, value and tax.
3. Fill Part B: mode and vehicle number, or transporter ID if the transporter will update it.
4. Submit. A 12-digit EWB number is generated.

Limits worth knowing

• An e-way bill cannot be generated for a document older than 180 days.
• E-way bill generation is blocked if the supplier has not filed GSTR-3B (or CMP-08) for two consecutive periods.
• If you issue e-invoices, the EWB can be generated from the IRN itself.

Sources

• E-way bill system: user manual and FAQs