E-Way Bill: Complete Guide to Generation and Rules#
What is E-Way Bill?#
E-way bill is an electronic document required for movement of goods worth more than Rs 50,000 under GST.
When is E-Way Bill Required?#
- Movement of goods exceeding Rs 50,000
- Both interstate and intrastate
- By any mode of transport
E-Way Bill Generation#
Step 1: Gather Information#
- Supplier and recipient details
- Invoice/challan details
- Transport details
- HSN code
Step 2: Generate Online#
- Visit e-way bill portal
- Enter GSTIN
- Fill in details
- Generate e-way bill
- Print e-way bill copy
Validity Period#
| Distance | Validity |
|---|---|
| Up to 100 km | 1 day |
| Every additional 100 km | 1 more day |
Documents to Carry#
- Copy of e-way bill
- Invoice/challan
- Transport documents
Common Reasons for Rejection#
- Invalid GSTIN
- Wrong HSN code
- Expired e-way bill
- Mismatch in details
Exemptions#
- Goods value below Rs 50,000
- Certain specified goods
- Transport by foot
- Imports until customs clearance