In case of Registered person whose aggregate turnover exceeds Rs 100 crores obtaining of Invoice reference number by uploading information in GST portal is mandatory wef 1st April 2020 # Quick Response (QR) code is mandatory in B2C invoice in case of registered person whose aggregate turnover exceeds Rs 500 cores wef 1st April 2020


Information in Part A of Form GST EWB-01 shall be furnished electronically by Registered Supplier before movement of the goods in the following cases:

  • Value of consignment exceeding Rs. 50000/-
  • Where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment.
  • Where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment.

Note: In case of inward supply from an unregistered person by registered recipient e-way bill to be generated by the recipient 

Generate E-Way bill by the supplier

  •  Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01.

Generate E-Way bill by the Transporter

  • Where goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01.
  • Where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal.
  • Any transporter transferring goods from one conveyance to another in the course of transit shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01.
  • Where multiple consignments are intended to be transported in one conveyance, a consolidated e-way bill in FORM GST EWB-02 may be generated by transporter prior to the movement of goods.
  • Where the consignor or the consignee has not generated FORM GST EWB-01 the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GST EWB-01 and may also generate a consolidated e-way bill in FORM GST EWB-02 prior to the movement of goods.

Cancellation of E-way bill

Where an e-way bill has been generated but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled, within 24 hours of generation of the e-way bill.


Validity period of E-Way Bill


Validity period

Upto 100 km

One day

For every 100 km or part thereof thereafter

One additional day

Note: period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as twenty-four hours

Acceptance of E-Way Bill

  • The details of e-way bill generated shall be made available to the recipient, if registered, on the common portal, who shall communicate his acceptance or rejection of the consignment covered by the e-way bill.
  • Where the recipient does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details.

Exemption from issue of e-way bill

  • Value of consignment is not exceeding Rs. 50000/-
  • Where the goods are transported for a distance of less than ten kilometres within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation.
  • Where the goods being transported are specified in Annexure to Rule 138
  • Where the goods are being transported by a non-motorised conveyance.
  • Where the goods are being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs
  • In respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State


Registering by Taxpayers on the e-Way Bill System

  • Go to e-way bill portal
  • On the e-Way Bill portal, a first time GSTIN can register by clicking on the ‘e-way bill Registration’ link. Then the user will be redirected to the ‘e-Way Bill Registration Form’.
  • The user needs to enter his/her GSTIN number and shall click ‘Go’ to submit the request. Once the request is submitted the user will be redirected to pre-filled ‘e-Way Bill Registration Form’ and needs to click on ‘Send OTP’ to get the OTP on the registered mobile.
  • Once OTP is received on the registered mobile number, user needs to enter the OTP and verify the same in the system.
  • After that he/she has to click on ‘verify OTP’ to verify the same and validate.
  • Next, the user needs to provide his choice of User ID or username, which he/she plans to use to operate his account on this system.
  • Username should be about 8 to 15 alphanumeric characters and can include special characters


Enrolling by GST un-registered transporters

  • The transporter, who is un-registered in GST system, needs to enrol on E-way bill system through “Enrolment for Transporters” by providing his business details.
  • After authenticating these details, the system generates the 15 characters of Transporter ID and user credentials for him. The enrolment form asks for his PAN details, business type, business place, Aadhar authentication.


  • Logging into e-Way Bill System
  • The main menu lists the options available to a user to operate on the e-Way Bill.
  • On the left hand side, the system shows the main options. They are: 
    • e-Way bill – It has sub-options for generating, updating, cancelling and printing the e-Way Bill.
    •  Consolidated e-Way Bill – It has sub-options to consolidate the e-Way Bills, updating and cancelling them.
    •  Reject – It has the option to reject the e-Way Bill generated by others, if it does not belong to the user.
    • Reports – It has sub-options for generating various kinds of reports.
    • Masters – It has sub-options to create the users’ masters like customers, suppliers, products, transporters.
    • User Management – It has sub-options for the users to create, modify and freeze the sub users to his business.
    • Registration – It has sub-options to register for SMS, Android App and API facilities to use.



  • When the user selects the ‘Generate e-way bill’ sub-option under ‘e-waybill’ option it allows the user to enter the e-way bill request details. This option is used to generate the new e-Way Bill.
  • If a user is carrying out the transportation through a third party, then he /she will generate the E-way bill by entering the transporter id, transporter document number and date given by the transporter. The transporter ID can be auto populated, if the user has entered the transporters. If the transporter ID is entered, the generated E-Way Bill will be forwarded to the concerned transporter login account, allowing the transporter to enter the vehicle number while goods are getting moved.
  • Once a request for e-Way Bill is submitted, the system validates the entered values and pops up appropriate message if there is any error. Otherwise E-Way Bill in the EWB-01 form will be shown with the unique 12 digit number.
  • The e-Way Bill will not be valid for movement of the goods without the vehicle number entry in the e-way bill form. Once the vehicle number is entered, the system will show the validity of the e-way bill. This indicates the user to get the goods moved within that valid date and time. Otherwise the movement of goods becomes illegal.



  • For generating a Bulk e-Way Bill the user needs to have the EWB bulk convertor or the excel file, which helps the user to convert the multiple e-Way Bills excel file into a single JSON file.
  • To generate a Bulk e-Way Bill, user needs to select the sub option ‘Generate Bulk’ under the option ‘e-Waybill’
  • The user has to choose file and select the JSON to be uploaded. Once a JSON file is from the user’s system, the user needs to upload the same JSON file in the e-Way Bill portal and can use the file to generate bulk e-Way Bill.
  • After processing the JSON file, the system generates the E-Way Bills and shows the EWB for each request. If it is not possible it will show the error for each request.




  • The e-Way Bill system allows the user to create his own business related Masters. Masters data simplifies the data entry while generating the e-Way Bill. It helps user to generate e-Way Bill easily and quickly without any errors. The master consists of Products, Clients, Suppliers, and Transporters


  • Some of the users or taxpayers need to generate the e-Way Bill from multiple business places or in 2-3 shifts or many numbers of e-Way Bills under his account. Also, some of the users do not want to manage all the activities under one username or account. Under this circumstance, he/she may not be able to manage this with one user name. These tax payers can use the user management option to create multiple sub-users and assign them different roles. The following sub-options explain the user how to manage the sub-users