GST E-Way Bill: A Complete Guide for Businesses

The GST E-Way Bill is an essential compliance requirement for businesses transporting goods in India. It ensures seamless tracking of goods movement and helps businesses remain fully compliant under the GST framework. Any movement of goods above ₹50,000 in value requires an E-Way Bill before transport.

What is an E-Way Bill?

An Electronic Way Bill (E-Way Bill) is a digital document generated on the GST E-Way Bill portal, which contains details of goods, consignor, consignee, and transporter. It is mandatory for transporting goods above a certain value, both intra-state and inter-state, and ensures transparent and traceable movement.

Who Should Generate an E-Way Bill?

• Registered suppliers moving goods by their own or hired transport.
• Transporters carrying goods on behalf of suppliers.
• Recipients receiving goods from unregistered suppliers if value exceeds ₹50,000.

Documents Required for E-Way Bill

• Invoice, Bill of Supply, or Delivery Challan.
• Transporter ID or Vehicle Number for road transport.
• Details of goods including HSN code, description, quantity, and value.
• Place of delivery with complete address and PIN code.
• GSTIN of supplier and recipient.

Step-by-Step Process to Generate E-Way Bill

• Login: Access the E-Way Bill portal (ewaybillgst.gov.in) with GSTIN credentials.
• Enter Details: Provide supplier, recipient, invoice, and goods information.
• Transporter Details: Enter vehicle number or transporter ID.
• Submit & Generate: Receive a 12-digit E-Way Bill Number (EBN) for the consignment.
• Carry E-Way Bill: Either a physical copy or digital copy must accompany the goods.

Validity of E-Way Bill

• Up to 100 km: Valid for 1 day.
• Every additional 100 km or part thereof: +1 day validity.
• Extensions are allowed in case of delays or unforeseen circumstances.

Exemptions from E-Way Bill

• Goods valued below ₹50,000.
• Goods transported by non-motorized vehicles.
• Movement within a short distance (specific intra-state rules apply).
• Exempt goods like agricultural produce, LPG for domestic use, etc.

Penalties for Non-Compliance

• Monetary fine: ₹10,000 or the tax amount evaded, whichever is higher.
• Goods and vehicle may be detained until penalty is paid.

Benefits of Using E-Way Bill

• Reduces checkpoints and waiting times for transporters.
• Provides transparency and easy monitoring of goods movement.
• Digitally tracks movement, preventing tax evasion.
• Saves time and costs for businesses, ensuring faster delivery.

Simplify E-Way Bill Compliance with Taxation Point India

At Taxation Point India, we help businesses generate and manage E-Way Bills efficiently. Our team ensures accurate data entry, compliance checks, and guidance on exemptions and rules. By partnering with us, businesses can avoid penalties, streamline logistics, and focus on core operations while staying fully compliant with GST regulations.

Start generating your E-Way Bills today with Taxation Point India and ensure smooth and compliant transportation of goods across India.