An e-Way Bill is an electronic document generated on the GST portal for the movement of goods in India. It records who is moving what, where from and where to, and the vehicle used.
When is it required?
Generally, an e-Way Bill is needed when goods worth more than a prescribed value are transported, whether for a sale, a return, a job-work movement or a transfer between your own locations. The value threshold, exemptions and special cases are set by law and are revised from time to time, so confirm the current rules with your tax professional.
Who generates it?
The supplier, the recipient or the transporter can generate it, depending on who is responsible for the movement. The invoice and goods must be accompanied by a valid e-Way Bill during transit.
What details are needed?
- Supplier and recipient GSTINs and addresses.
- Invoice or document number and date and value.
- HSN code, quantity and tax details of the goods.
- Transporter ID or vehicle number, and distance.
Validity
Validity depends on the distance to be covered, and can be extended under specified circumstances. Check the current validity table before dispatching.
Common problems
- Vehicle changes mid-journey without updating the bill.
- Wrong distance entered.
- Invoice value changed after generating the e-Way Bill.
- Dispatching before the e-Way Bill is generated.
e-Way Bills in Onyx Bills
e-Way Bills for India are part of Onyx Bills, so you can prepare movement of goods as part of the billing flow instead of re-keying invoice details elsewhere. See Onyx Bills and the GST invoice guide.
Frequently asked questions
Do services need an e-Way Bill?
No. It is for the movement of goods.
Is an e-Way Bill the same as an invoice?
No. The invoice records the sale. The e-Way Bill records the movement of the goods.
Can an e-Way Bill be cancelled?
Yes, within a limited time and if the goods have not been verified in transit. Check the current rules.
This guide is general information, not accounting, tax or legal advice. Rules and rates change, so confirm the current position with a qualified professional.