E-Way Bill
Goods-movement document of the Indian GST regime, separate from but linked to the invoice.
Definition
The EWB covers movement of goods whose value generally exceeds INR 50,000. It is generated on the EWB portal (ewaybillgst.gov.in) and carries a 12-digit E-Way Bill Number (EBN) with a validity period based on distance. Since e-invoicing, the IRP can generate the EWB together with the IRN from the same JSON.
Origin
Established by Rule 138 of the CGST Rules (2017), notified by the CBIC, operated by GSTN/NIC; nationwide rollout from April 2018.
Example in context
<EwbDtls><EwbNo>181234567890</EwbNo><EwbDt>2026-06-20</EwbDt><EwbValidTill>2026-06-22</EwbValidTill></EwbDtls>