India e-Way Bill

In India, moving valuable goods without an e-Way Bill risks seizure of the consignment and penalties.

Definition

The e-Way Bill (electronic way bill) is an electronic transport document required under India's GST regime. It must be generated before moving goods whose value exceeds a threshold set by the rules.

Once created, it provides a unique e-Way Bill number (EBN) linking the consignor, consignee, goods and transporter.

How it works

The e-Way Bill has two parts:

• Part A: transaction details (parties, value, HSN code of the goods, reason for transport).
• Part B: vehicle and transporter details.

It is generated on the dedicated portal, sometimes automatically from data on the invoice already registered with the IRP. Its validity period depends on the distance to be travelled.

Good to know

The e-Way Bill is distinct from the e-invoice (IRP/IRN) but interlocks with it: invoice data can pre-fill the waybill.

Enforcement happens in transit: officers can verify the EBN. Transporting goods without a valid e-Way Bill exposes the consignment to seizure and financial penalties.