eWay Bill

The eWay Bill regime — built on Section 68 of the CGST Act, 2017 read with Rule 138 of the CGST Rules — is the digital movement permit for goods in India. By 2026, the system has matured into a real-time enforcement layer that integrates with e-invoicing, FASTag, RFID readers at State borders, and the GSTR-1 / GSTR-3B reconciliation pipeline. Any consignment of goods exceeding ₹50,000 in value moving inter-State must be accompanied by a valid Form GST EWB-01, with Part A (consignor / consignee / invoice details) and Part B (transporter / vehicle number) populated before the goods leave the place of business. Intra-State thresholds vary by State — Maharashtra at ₹1 lakh, Delhi at ₹1 lakh, Tamil Nadu at ₹1 lakh, and several others retaining the ₹50,000 floor — making the rule-set deceptively State-specific.

The e-Way Bill portal (ewaybillgst.gov.in) is now tightly integrated with the Invoice Registration Portal (IRP) — for taxpayers under e-invoicing, Part A is auto-populated from the IRN, eliminating one source of mismatch. Validity is computed by distance: 1 day for every 200 km up to 1500 km, and 1 day per additional 200 km thereafter; over-dimensional cargo gets 1 day per 20 km. A bill that expires in transit must be either extended (within 8 hours of expiry, with reasons) or regenerated — vehicles moving on expired EWBs are routinely intercepted, with detention under Section 129 carrying tax + 100% / 200% penalty.

We run eWay Bill compliance end-to-end — from initial setup, transporter ID enrolment, ERP / Tally / SAP integration, daily generation, mismatch resolution, to interception and Section 129 detention defence.

When eWay Bill Is Mandatory (And When It Isn't)

• Mandatory:: Inter-State movement above ₹50,000 (consignment value); intra-State above State threshold; principal-to-job-worker movement (irrespective of value, where inter-State); handicraft goods movement (regardless of value); SKD / CKD consignment in multiple vehicles.

• Exempt:: Specified goods under Annexure to Rule 138(14) — LPG for household, kerosene PDS, postal baggage, jewellery, currency, used personal effects; non-motorised conveyance; transport from port / airport / ICD to ICD for clearance; movement under Customs bond.

• Validity by Distance:: Up to 200 km — 1 day; each additional 200 km — 1 additional day; ODC (over-dimensional cargo) — 1 day per 20 km. Day = 24 hours from generation.

Where eWay Bills Go Wrong

Mismatch with shipping bill / invoice: EWB value differs from invoice value, HSN mismatch, place of supply error — flagged in GSTR-1 reconciliation and triggers ASMT-10.

Part B not updated: Vehicle change in transit without updating Part B; transporter ID not enrolled; multi-vehicle journey (transhipment) without bill update.

Expired EWB in transit: Not extended within 8 hours of expiry; vehicle intercepted; Section 129 detention; tax + penalty deposit before release.

EDPMS reconciliation for exports: Export shipping bill carries an EWB reference; EDPMS at AD bank reconciles against actual export realisation; mismatch surfaces 9-12 months later when refund is denied.

Cancellation timing: EWB can be cancelled within 24 hours of generation if goods not transported; beyond 24 hours, only the recipient can reject within 72 hours, after which it stands.