E-Way Bill: A Complete Guide

If you deal with transporting goods in India, you’ve probably heard the term E-Way Bill. But what is it really? In this blog, we will explain everything in simple words.
What is an E-Way Bill?
It’s a paper you make online when you're sending stuff (goods) from one place to another in India. If that stuff is worth more than ₹50,000, and you're sending it by truck, train, air, or even handcart, you must create an E-Way Bill. It's like a digital pass. No E-Way Bill = Trouble. Your goods can get stopped, seized, or fined.
Why is It Needed?
- To stop tax theft
- To track where goods are going
- To make things smooth at checkpoints
For example, you are sending cement bags worth ₹80,000 from Delhi to Lucknow. You must make an E-Way Bill before the truck leaves.
Who Should Make the E-Way Bill?
One of these people must make it:
- Person sending the goods (seller)
- Person getting the goods (buyer)
- Transporter (lorry guy or company)
Even if you're using your own car, you need it!
E-Way Bill Layout: Who Should Generate it?
The E-Way Bill is made up of two parts: Part A and Part B. It includes full details about the goods and the vehicle moving them.
Part A: Info About the Goods
This part talks about what you're sending and where it's going. Here’s what you need to fill:
- GSTIN of the person receiving the goods
- Place where goods will be delivered
- Invoice or Challan Number
- Date of Invoice or Challan
- Value of the goods (₹₹₹)
- HSN Code (Product Category Code)
- Reason for Transport (like Sale, Return, Transfer)
- Transport Document Number (LR Number or Airway Bill, etc.)
Part B: Info About the Transport
This part is about how the goods are being moved. You just need to fill:
-
Vehicle Number (Truck, van, tempo, etc.)
If the goods are moved by road, train, airplane, or even handcart, this part is mandatory.
Ways to Generate an E-way Bill
You can make or cancel an E-Way Bill using:
- Online Portal (computer or mobile)
- SMS (for people without computers)
- App (for quick access)
To use any of these, you must have:
- A valid GSTIN
- A login ID and password for the E-Way Bill portal
Through the Online Portal
Best for: Business owners, accountants, transporters with computer access.
- Go to ewaybillgst.gov.in
- Log in using your Username and Password
- Click on “Generate New”
- Fill Part A and Part B (goods + vehicle details)
- Click Submit
- Download or print your E-Way Bill
Through SMS
Best for: Small shopkeepers, field workers, or people without internet.
How to Register for SMS Service:
- Log in to the E-Way Bill portal.
- Go to “Registration” > “For SMS”.
- You’ll see your linked mobile number (partially hidden).
- Select the correct User ID.
- Click Submit.
Once done, you can start sending simple SMS commands to generate or cancel E-Way Bills directly from your mobile.
E-Way Bill for Multiple Consignments and Their Validity
If a truck is carrying many deliveries (to different buyers), don’t make separate bills. Instead, generate a Consolidated E-Way Bill. This makes life easier for:
- Transporters
- Warehouse handlers
- GST officers (who check documents)
Need for an E-way Bill
It helps the government track goods moving across India and makes sure everyone pays proper GST. It stops people from hiding goods or avoiding tax.
Why E-Way Bill Good?
- The same rule applies to transport all over India.
- Goods can be tracked easily from start to end.
- Faster movement, less checking.
- Tax officers can catch fraud quickly.
- Everything becomes smooth between sellers, transporters, and buyers.
What Happens if There’s No E-Way Bill?
- You can get a fine of ₹10,000 (or more).
- The goods can be stopped or seized.
- Your business can face unwanted delays and trouble.
Also, Check - GST Calculator
Conclusion
In Conclusion, don’t move goods without an E-Way Bill. It’s the law, and you’ll get into trouble if you skip it. Whether you’re sending onions, steel, T-shirts, or machines, if it's more than ₹50,000, make the E-Way Bill.