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Specified Goods X
E-way Bill shall not be required in the following cases: X
Specified Cases
  • When the goods being transported are:
    • Liquefied petroleum gas for supply to household and non-domestic exempted category (NDEC) customers
    • Kerosene oil sold under PDS
    • Postal baggage transported by Department of Posts
    • Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71)
    • Jewellery, goldsmiths' and silversmiths' wares and other articles (Chapter 71)
    • Currency
    • Used personal and household effects
    • Coral, unworked (0508) and worked coral (9601)
  • When the goods are transported in a non-motorized conveyance.
  • When the goods are transported from the customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs.
  • When the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel.
  • When the supply of transported goods is not treated as supply under the GST Act.
  • When the goods are being transported:
    • under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or
    • under customs supervision or under customs seal.
  • When the transported goods are transit cargo from or to Nepal or Bhutan.
  • Any movement of goods caused by defence formed under Ministry of defence as a consignor or consignee.
  • When the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail.
  • When the empty cargo containers are transported.
  • When the goods are being transported upto a distance of 20 KMs from the place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan.
  • When the empty LPG cylinders are being moved for reasons other than supply.
E-Way Bill has to be generated in every situation in following cases: X
Specified Cases
  • When goods are sent by Principal to Job workers in other State.
  • When normal persons and Casual Taxable Person making inter-State taxable supplies of handicraft goods.

E-Way Bill Tool

Check requirement to generate E-way bill when supply of goods involves movement of goods

Originating State Name of State from where goods are being transported.
Destination State Name of State where goods have to be delivered.
Value of Consignment Transaction value of supply as per Rule 138 of CGST Rules.

FAQs on E Way Bill

What is an e-way bill?

E-way bill is a document to be generated electronically by a supplier for every consignment having value more than Rs. 50,000 and involves the movement of goods from one place to another.

How Taxmann’s E-way Bill Tool helps the user?

E-way bill is a document required to be carried by a person who is in charge of the vehicle carrying the consignment of goods of value exceeding the threshold limit (Rs. 50,000 in most of the cases). The requirement to generate an e-way bill is not mandatory for every supply which involves the movement of goods from one place to another place. The obligation to generate the bill shall depend on various factors, such as value of consignment, distance between point of origination and destination, rate of tax, special category of goods, etc. 12 States have different requirements for generation of e-way bill than the standard provisions notified by the Central Govt. This tool can be used to assess the requirement for generation of e-way bill for a transaction. This tool can be used by any person even if he doesn’t have basic knowledge of GST.

Can a user find the relevant notification no. for E-way bill from this tool?

Yes. You get the Notification No. and Rule No. on which result is based. To know the notification and Rule no. fill all the details and click ‘Evaluate’. On the result page, you may find the relevant references.

What are the modes of e-way bill generation?

The e-way bill can be generated by the registered person by using Web based system, SMS based facility, Android App, Bulk generation facility, Site-to-Site integration and GSP (Goods and Services Tax Suvidha Provider).

Can the e-way bill be modified or edited?

The e-way bill once generated, cannot be edited or modified. Only Part-B can be updated to it. However, if e-way bill is generated with wrong information, it can be cancelled and generated freshly again. The cancellation is required to be done within twenty four hours from the time of generation.

Is there any validity period for e-way bill?

Yes. Validity of the e-way bill or consolidated e-way bill depends upon the distance the goods have to be transported. The validity is one day upto 100 km and for every 100 km or part thereafter it is one additional day.

Who is required to generate the e-way bill?

Every registered person, who causes movement of goods, needs to generate the e-way bill. If the registered person is unable to generate the e-way bill, the transporter who transports the goods can generate the e-way bill on behalf of his/her client. If the movement is caused by an unregistered person, he may at his option generate the e-way bill.

What is the Part A Slip?

Part A Slip is a temporary number generated after entering all the details in Part A. This can be shared or used by transporter or yourself later to enter the Part B and generate the E-way Bill. This will be useful, when you have prepared invoice relating to your business transaction, but don't have the transportation details. You can enter invoice details and keep it ready for transportation, once the transportation is ready.

Whether Part-B is must for e-way bill?

E-Way bill is complete only when Part-B is entered. Part-B is a must for the e-way bill for movement purpose. Otherwise printout of EWB says it is invalid for movement of goods.

What are the documents that need to be carried along with the goods being transported?

The person in charge of a conveyance shall carry the tax invoice or bill of supply or delivery challan, bill of entry as the case may be; and a copy of the e-way bill or the e-way bill number generated from the common portal.
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