E-Way Bill Requirements – Transportation of Goods by Road

Last Updated at: Jan 03, 2020
E-Way Bill Requirements – Transportation of Goods by Road

Movement of cargo through road transportation has been found to be 60% of the total transportation of goods in the Transport and Logistics Industry in India. Poor infrastructure and slow transit have caused an overall delay in the supply chain. To avoid tax evasion and track the actual movement of goods, E-Way bill is introduced under the new Indirect Tax Regime. E-way bill once generated in a GST portal is valid across the states and Union Territories.

Electronic Way Bill (E-way Bill) is a document to be carried with the consignment of goods whose value exceeds Rs 50,000 and the sale made is beyond 10km. Role of the transporter is now not only limited to the delivery of goods on their destination but also to generate an e-way bill on the National Informatics Centre. In cases where an e-way bill has been generated but the goods are not being transported, the transporter should cancel the bill to avoid a penalty for fraudulent invoicing of an amount not exceeding Rs 25,000.

The person who causes the movement of goods is required to generate an e-way bill which may include the consignor of goods, the consignee and in case of transportation done by road then the transporter of goods.

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E-way bill is in two parts which have to be complied by the transporter:

  • Part A: This part contains the basic information of the consignor, consignee and the goods to be transported. It includes:

GSTIN of supplier and recipient ( in case not registered than at that colour fill URP), Place of dispatch and delivery with pin code, date of the delivery, the value of the goods Date and a number of the Document, Reason of transportation and the HSN number.

  • Part B: It mentions details of the transporter, such as; transporter ID, vehicle number and transport document number.

Transportation of goods will not be valid unless the e-way bill has Part B in it.

Person Required to generate E-way Bill:

Sr No Consignor Consignee Burden
1 Registered Registered The one who caused the movement of goods
2 Unregistered Registered The person who is registered
3 Registered Unregistered Registered Consignor
4 Unregistered Unregistered A transporter who is enrolled or any of the two unregistered person

Requirements in Transportation of Goods via Road

  1. Vehicle Number and the transporter ID is one of the important details that are to be filed in Part B of the e-way bill.
  2. Once the above requirement is met, the e-way bill number would be obtained.
  3. In the case where the goods are being transported by the supplier, supplier/consignor should fill in the required details in Part A so that the transporter may obtain/generate the e-way bill.
  4. On the basis of the details filed by the supplier in Part A, the transporter will fill Part B and generate the e-way bill.
  5. In situations where the supplier transports the goods in his own vehicle or in a hired vehicle then he/ she may fill Part B on its own.
  6. At times due to the break down of the vehicle or for some other reason the transporter has to change the vehicle, then in such cases, the transporter has to update the e-way bill by filing the new details of the conveyance used on the GST portal.
  7. There may be situations where Part A of the e-way bill would alone be sufficient or where only Part A is required:
  • Where the distance between the transporter and supplier is 50km and is within the state or When the distance between the supplier (consignor) and the recipient (consignee) is   within 50km
  1. The validity of an e-way bill per 100km is one day, i.e., an e-way bill that is generated is valid for one day for a distance up to 100km. In this case for every additional 100km, the e-way bill will be valid for an additional day.


Sr No Distance Validity
1 Up to 100km One day (other than over dimension cargo)
2 For every 100km and thereafter One additional day (other than over dimension cargo)
3 Up to 20km One day for over-dimensional cargo
4 For every 20km and thereafter One additional day for over-dimensional cargo


  1. For unforeseeable circumstances where the transporter is unable to complete the transportation within the stipulated time, he can by updating the transport details generate a new e-way bill.
  2. When multiple vehicles are involved in transportation, then the supplier should before the completion of first consignment issue the invoice and for every subsequent consignment, there would be issued a copy of delivery challan and a duly certified invoice copy. The original invoice will only be sent with the last consignment.

For generating an E-way bill, Kindly visit: https://ewaybillgst.gov.in/

A lawyer with 14 years' experience, Vikram has worked with several well-known corporate law firms before joining Vakilsearch.