E-Way Bill Explained: Rules, Applicability, Limit, Requirements & Generation Process
The movement of goods can get complicated if your documents are not in place. Many businesses deal with issues like wrong paperwork, last-minute confusion and penalties during transport. The GST E-Way Bill system helps avoid all of this by ensuring every shipment is recorded and verified.
If you are a business owner, accountant or transporter, this simple guide will help you understand how the e way bill works, when it is required and how to generate it online without mistakes.
What Is an E-Way Bill?
An E-Way Bill is an electronic document used to track the movement of goods under GST.
If your consignment value is more than ₹50,000, you must generate an e way bill online before transporting the goods.
Once generated, the system gives a unique E-Way Bill Number (EBN), which can be accessed by:
Supplier
Recipient
Transporter
You can generate or cancel an e way bill through:
The official portal
SMS
Mobile app
API integration
Businesses in Delhi mostly prefer online generation because it is quick, reliable and easy to manage.
Components of an E-Way Bill
The e way bill has two main parts:
Part A – Shipment Details
This includes:
GSTIN of the buyer
PIN code of delivery location
Invoice number and date
Value of goods
HSN code
Transport document number (GR, RR, Airway Bill, Bill of Lading)
Reason for movement (supply, return, job work, etc.)
Part B – Transport Details
This covers the vehicle number or transporter ID.
Part B is not required if the distance from the consignor’s place to the transporter is within 50 km (in the same state).
When Is an E-Way Bill Required?
You must generate an gst e way bill in these situations:
1. When value of goods exceeds ₹50,000
This includes:
For supply
For reasons other than supply (like return or repair)
For inward supply from an unregistered person
2. For certain goods, even if value is less than ₹50,000
Example:
Job-work related interstate movement
Interstate movement of handicraft goods
3. All interstate movement except exempted items
Whether you are sending goods from Delhi to another state or receiving goods from outside Delhi, an e way bill generate is mandatory.
Who Should Generate the E-Way Bill?
1. Registered Businesses
If the goods value is above the limit, the supplier or recipient must generate the eway bill.
2. Unregistered Businesses
They can also generate eway bills.
If they don’t, the registered buyer receiving the goods must handle compliance.
3. Transporters
If neither the supplier nor buyer generates it, the transporter must create the eway bill based on the invoice details.
4. For Multiple Shipments
Transporters can create a consolidated e-way bill combining multiple EBNs into one document.
Cases Where E-Way Bill Is NOT Required
You do not need an eway bill in these situations:
Goods transported by a non-motorised vehicle
Goods moving between customs locations
Goods under customs seal
Transit goods to/from Nepal or Bhutan
Goods moved by Defence Ministry
Empty containers
Movement to weighbridge within 20 km
Goods exempted under GST rules
Validity of an E-Way Bill
Validity depends on the distance:
Normal cargo
Up to 200 km → 1 day
Every additional 200 km → +1 day
Over-dimensional cargo
Up to 20 km → 1 day
Every additional 20 km → +1 day
You can extend validity 8 hours before or after expiry.
In 2025, validity extensions have a limit of 360 days.
Details Required to Generate E-Way Bill
You will need:
Invoice/Challan
Transporter ID or vehicle number (road transport)
For rail/air/ship → transport document number & date
During travel, officers can check:
Invoice
E-Way Bill
Goods
So accuracy is important.
Why Delhi Businesses Choose Professional E-Way Bill Services
Many companies prefer using a reliable eway bill service provider because:
Rules keep changing
Mistakes cause penalties
Transporters face delays at checkposts
Multiple invoices need daily processing
If you want fast and accurate e way bill support in Delhi, Sublime ConsulTeam can help with:
e way bill generate
Bulk eway bill
Validity extension
Corrections
Daily compliance support
Conclusion
The gst e way bill is essential for smooth movement of goods under GST. By understanding the rules, limits and process, businesses can avoid penalties and keep shipments moving without delays.
If you need help with e way bill online management in Delhi, a professional team can make the process much simpler and error-free.
