As mandated by the Government of India in the GST Act, 2017, E-Way Bill is a document required to be carried by a person in charge of the conveyance carrying any consignment of goods of value exceeding Rs. 50,000. It is generated from the GST Common Portal by the registered persons or transporters who cause movement of goods of consignment before the commencement of such movement.

Section 68 of the Act mandates that the Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed. Rule 138 of CGST Rules, 2017 prescribes e-way bill as the document to be carried for the consignment of goods in certain prescribed cases. Hence e-way bill generated from the common portal is required.

Every registered person who facilitates movement of goods of consignment value exceeding Rs.50,000 to supply; or reasons other than supply; or inward supply from unregistered person shall generate E-Way Bill. The unregistered transporter can enroll and generate the e-way bill for the movement of goods for his clients.

For a generation of the e-Way bill, the requirement includes the sale bill and details regarding the supplier, recipient and transporter of goods along with details of a vehicle through which the consignment was transported. However, in case of non-availability, the vehicle number can be changed after the generation of e-Way Bill.

E-Way Bill is generated through the online portal of the GST Network assigned for the same. The process includes filing PART – A and PART – B of the form through an online portal or through SMS. On registration of Bill, e-Way Bill Number (EBN) is generated.

The common portal for generation of e-way bill is E-WayBill System (ewaybillgst.gov.in)

Please check if you have activated ‘Do Not Disturb (DND)’ facility on your mobile or your service provider network may be busy. You can also use OTP, which is sent on your email-id.

Yes. All the registered persons under GST need to register on the portal of e-way bill namely: E-WayBill System (ewaybillgst.gov.in) using his GSTIN. Once GSTIN is entered, the system sends an OTP to his registered mobile number, registered with GST Portal and after authenticating the same, the system enables him to generate his/her username and password for the e-way bill system. After generation of username and password of his/her choice, he/she may proceed to make entries to generate e-way bill.

This is indicating that you (your GSTIN) have already registered on the e-way bill portal and have created your username and password on the e-way bill system. Please use these credentials to log into the e-way bill system. If you have 2 forgotten username or password, then please use the ‘Forgot Username’ or ‘Forgot Password’ facility provided on the portal to recollect your username or create new password accordingly.

There may be some transporters, who are not registered under the Goods and Services Tax Act, but such transporters cause the movement of goods for their clients. They need to enroll on the e-way bill portal to get 15-digit Unique Transporter Id.

TRANSIN or Transporter id is 15-digit unique number generated by EWB system for unregistered transporter, once he enrolls on the system which is similar to GSTIN format and is based on state code, PAN and Check sum digit. This TRANSIN or Transporter id can be shared by transporter with his clients, who may enter this number while generating e-waybills for assigning goods to him for transportation.

The transporter is required to provide the essential information for enrolment on the EWB portal. The transporter id is created by the EWB system after furnishing the requisite information. The details of information to be furnished is available in the user manual.

The E-Way Bill is not valid without the vehicle number updated on the common portal if the mode of transport is the road. The Vehicle number can be updated on the E-Way Bill (NIC) 2 generator of the E-Way Bill or the transporter assigned for that e-way bill by the generator.

The e-Way Bill validity period depends on the distance to be covered by the vehicle in transit for delivery of goods. For distance up to 20km(for over dimensional cargo) and 100 km (other than over dimensional cargo) for Bill will be valid for 1 day. The validity period of 1 day will be added for additional distance.

The amount of consignment to be transported will include a basic value of goods including the GST and cess paid on same. Generating e-Way Bill will be a must for the rejected and returned transportation of goods, goods sent for repairs and maintenance, and materials sent on job work with delivery challan.

Yes, a consolidate e-Way Bill in the prescribed form can be generated for multiple consignments for a single consignment vehicle by the transporter. However, the package prescribed here does not cover the generation of the consolidated e-way bill

Generating e-Way Bill will be compulsory for every mode of transportation that includes airways, waterways, and roadways. Mode of public conveyance is also included under the same.

Yes, the recipient of goods must convey the acceptance or rejection of the goods under transit by online of e-Way Bill generation during the validity of e-Way Bill or within the 72 hours, whichever is earlier.

Yes, the transporter must carry the e-Way Bill generated with consignment during the transportation as it includes the details of the goods being transported.

This is indicating that your account has been frozen because you might have cancelled your registration or your GSTIN has been de-activated in the GST Common Portal. Please visit the GST Portal to find the status of your GSTIN under ‘Search Taxpayer’ tab. In case you are able to log in on GST portal but not log on e-Way Bill portal, please lodge your grievance at https://selfservice.gstsystem.in/