If you move goods by road, rail, air or ship, there is a good chance you need an e-way bill. It is an electronic document, generated on the government portal, that tracks a consignment from the time it leaves your premises until it is delivered.
When is an e-way bill needed?
As a general rule, an e-way bill is required when the value of goods in a single consignment is more than ₹50,000, including GST. It applies to:
- Sales to a customer, whether in your state or another.
- Stock transfers between your own branches.
- Goods sent for job work, and goods returned.
- Purchases from an unregistered supplier, where the buyer has to generate it.
Several states set their own limits for movement within the state, and some goods and modes of transport are exempt. Always check the current rules for the states you ship to.
What details go into it
An e-way bill has two parts:
| Part | What it contains | Usually filled by |
|---|---|---|
| Part A | Recipient GSTIN, delivery PIN code, invoice or challan number and date, value of goods, HSN code, reason for transport, transporter ID | The supplier |
| Part B | Vehicle number, or the transport document number for rail, air or ship | The supplier or the transporter |
How long it is valid
Validity depends on distance. For regular cargo it is one day for every 200 km or part of it. The day counts from the time Part B is first entered. If goods cannot reach in time, for example because of a breakdown, the validity can be extended before it runs out.
The quickest way to make one
Most of the details an e-way bill needs are already on your invoice. Typing them again on the portal is slow and invites mistakes. The portal therefore accepts a JSON file in the format published by NIC, which you can upload in bulk.
- Raise the tax invoice as usual.
- Export the e-way bill JSON from the invoice.
- Upload it on the e-way bill portal and add the vehicle details if they are not already in it.
- Give the e-way bill number to the transporter. They can carry it digitally.
In Qora One GST you can download the e-way bill JSON in the NIC format from any invoice, so the invoice, party GSTIN, HSN codes and values all come straight from what you have already entered.
Thresholds and exemptions are set by GST notifications and can change. Use this guide as a starting point and confirm the rules for your goods and states.
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