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A small-business owner is unsure when an e-way bill is needed and who should create it.
Rule 138 requires an e-way bill for movement of goods with consignment value above ₹50,000. Part A holds invoice, parties, HSN and value; Part B holds the vehicle. Value is judged per consignment, not per invoice.
A dispatch check that totals all invoices on one vehicle, generates the e-way bill before loading, and records the EWB number against each invoice.
No consignment above ₹50,000 leaves without a valid e-way bill, and each bill ties to its invoices.
An e-way bill is an electronic document you generate on the GST e-way bill portal before moving goods worth more than ₹50,000. It has two parts. Part A holds the invoice, the supplier and buyer, the HSN code and the value. Part B holds the vehicle number. Each bill gets a 12-digit e-way bill number that the driver carries, on paper or on a phone.
The requirement comes from Section 68 of the CGST Act and Rule 138 of the CGST Rules. It applies to sales, returns, branch transfers and goods on approval alike.
Who generates it: the supplier, the recipient or the transporter?
- The supplier usually generates it, because the supplier knows the invoice details.
- The recipient can generate it when the recipient arranges the transport.
- The transporter must generate it if neither party has, and the goods are worth more than ₹50,000.
Whoever generates Part A, the person moving the goods fills or updates Part B.
What do Part A and Part B contain?
| Part | Contents | Who fills it | If missing |
|---|---|---|---|
| Part A | Supplier and recipient GSTIN, place of delivery, invoice or challan number and date, value, HSN code, reason for transport, transporter ID | Supplier, recipient or transporter | No e-way bill exists; goods can be detained |
| Part B | Vehicle number (road) or transport document number (rail, air, ship) | Whoever moves the goods | Bill is not valid for movement; goods can be detained |
Which movements do not need an e-way bill?
Rule 138(14) lists exemptions. The common ones:
- Consignments worth ₹50,000 or less (unless a state sets a lower limit for movement within the state).
- Goods carried by a non-motorised conveyance, such as a hand cart.
- Certain listed goods such as fresh vegetables, milk and newspapers.
- Goods moving from a port, airport or customs station to an inland depot under customs control.
- Empty cargo containers.
Worked example: three small invoices on one truck
A Ludhiana garment wholesaler loads one truck for three shops in Jalandhar:
| Invoice | Value including GST |
|---|---|
| INV/26/0510 | ₹30,000 |
| INV/26/0511 | ₹28,000 |
| INV/26/0512 | ₹22,000 |
| Total on the truck | ₹80,000 |
No single invoice crosses ₹50,000, so the accountant assumes no e-way bill is needed. That is wrong in two ways.
First, the wholesaler is moving goods worth ₹80,000 in one vehicle. Where a transporter carries several consignments in one conveyance, the e-way bill system expects each consignment to have a valid bill, and many state officers look at the combined load.
Second, the wholesaler can simply generate an e-way bill for each invoice and, if needed, a consolidated e-way bill for the truck. That costs a few minutes and removes the detention risk on the road.
The safe practice: total all invoices on a vehicle at dispatch, and generate e-way bills for each invoice whenever the vehicle total exceeds ₹50,000.
What to read next
- Next in this series: Why does my e-way bill not match my invoice or e-invoice?
- How long it lasts: How long is an e-way bill valid, and can you extend it?
- Fixing mistakes: What does the e-way bill cancellation window mean?
- Linking e-way bills to IRNs: E-invoice reconciliation in India
- GST reconciliation software: GST outward reconciliation (GSTR-1 and GSTR-3B) leads the TransactIG GST roadmap.