E-Way Bill Support

An electronic document required for moving goods above a value threshold (commonly ₹50,000), with Part A for consignment details and Part B for transporter/vehicle details.

For most movements of goods above the threshold value, whether within a state or across states, subject to specific exemptions.

Under the Table in Rule 138(10): one day for up to 200 km, and one additional day for every 200 km or part thereof after that. For over-dimensional cargo, and for multimodal shipments in which at least one leg is by ship, it is one day for up to 20 km and one additional day per 20 km or part. Two details decide real cases. The 200 km slab replaced 100 km with effect from 1 January 2021, so older calculators halve your validity. And Explanation 1 provides that the period is counted from the time at which the e-way bill was generated, with each day expiring at midnight of the day immediately following the date of generation — so generating at 11 pm buys you about an hour of day one. If transit runs long, the third proviso allows the validity to be extended within eight hours from the time of expiry, and the second proviso allows extension by the transporter in exceptional circumstances including trans-shipment after updating Part B.

They can be detained or seized under section 129, and the penalty regime was substituted with effect from 1 January 2022 — the older 'applicable tax plus 100% penalty' formulation is no longer the law and is still widely republished. The current position: where the owner comes forward, release is on payment of a penalty equal to 200% of the tax payable on those goods (for exempted goods, 2% of the value or ₹25,000, whichever is less). Where the owner does not come forward, it is 50% of the value of the goods or 200% of the tax payable, whichever is higher (exempted goods: 5% of value or ₹25,000, whichever is less). Procedurally you are not without protection: section 129(3) requires a notice within seven days of detention and an order within seven days of that notice, and section 129(4) bars determining any penalty without an opportunity of being heard. Section 129(6) then allows sale of the goods if the penalty is unpaid fifteen days after the order, though a proviso releases the conveyance on the transporter paying the penalty or ₹1 lakh, whichever is less.

Rule 138(1) puts the primary obligation on the registered person causing the movement, before it commences. A proviso lets the transporter furnish Part A on authorisation from that person. Rule 138(7) then covers the gap case: where neither consignor nor consignee has generated it and the aggregate consignment value in the conveyance exceeds ₹50,000, the transporter must generate it for an inter-State supply — except for transport by railways, air and vessel — and may also generate a consolidated bill in FORM GST EWB-02. A further proviso allows an e-commerce operator or courier agency to furnish Part A where the goods move through them. In practice the obligation rarely disappears; it moves, and we make sure someone owns it explicitly rather than by assumption.

The consignor or the transporter updates Part-B with vehicle/transport details. We help set up who does what.

Yes, but the window is short and it closes on an event rather than only on time. Rule 138(9) allows cancellation electronically on the common portal within twenty-four hours of generation where the goods are either not transported or are not transported as per the details furnished. The first proviso is the one that catches people: an e-way bill cannot be cancelled if it has already been verified in transit under Rule 138B — so once a vehicle has been checked, the twenty-four hours no longer help you. We handle cancellations and re-generation, and we set the process up so a cancelled dispatch is caught the same day rather than at month end.

When they move goods above the threshold, yes. Marketplaces and logistics partners often generate them, but the responsibility and reconciliation still matter.

For businesses under e-invoicing, e-way bill data can be auto-populated from the e-invoice, reducing duplication.

Tell us your typical consignments and we'll set up a compliant generation process for your team.