1. What is an E-Way Bill & When is it Mandatory?
An Electronic Way Bill (E-Way Bill) is a mandatory digital document generated on ewaybillgst.gov.in for the movement of goods in a vehicle whose consignment value exceeds ₹50,000 (whether for supply, returns, or job-work).
Under Rule 138 of the CGST Rules, every registered person who causes movement of taxable goods must generate the E-Way Bill before consignment dispatch. Movement without a valid E-Way Bill allows tax authorities to intercept, seize, and penalize both the vehicle and consignments.
2. State-Wise & Consignment Threshold Limits
While inter-state movement uniformly mandates an E-Way Bill for consignments exceeding ₹50,000, several state governments have raised intra-state (within state) thresholds to reduce compliance friction for local retail:
Delhi: Intra-state threshold is ₹1,00,000 (all goods except tobacco and pan masala).
Maharashtra: Intra-state threshold is ₹1,00,000 for standard commodities.
West Bengal: Intra-state threshold is ₹1,00,000.
Gujarat: Intra-state threshold is ₹50,000 across specified taxable commodities.
- Consignment Value calculation includes Central Tax, State Tax, Integrated Tax, and Cess, but excludes exempt supply value.
- Multiple small consignments in a single conveyance: Transporters must carry a Consolidated E-Way Bill (Form GST EWB-02) if total aggregated value exceeds ₹50,000.
3. Generating Part-A vs Part-B (Transporter Details)
An E-Way Bill consists of two distinct components that must be fully reconciled:
Part-A: Contains recipient GSTIN, dispatch address, delivery PIN code, invoice number, HSN code, and taxable value. Entering Part-A generates a 12-digit E-Way Bill Number (EBN).
Part-B: Contains transporter ID, vehicle registration number (e.g. DL-01-AB-1234), or railway/airway receipt number. An E-Way Bill is NOT legally valid for transit until Part-B is filled.
4. Distance-Based Validity & Vehicle Breakdown Rules
E-Way Bill validity is strictly tied to transit distance computed by the portal based on postal PIN codes:
Regular Cargo: 1 day validity for every 200 kilometers (or part thereof).
Over Dimensional Cargo (ODC): 1 day validity for every 20 kilometers (or part thereof).
Vehicle Breakdown Protocol: If a transport vehicle breaks down or suffers accident in transit, the transporter or supplier must update Part-B with the new vehicle registration number before resuming transit. The E-Way Bill validity can also be extended within 8 hours before or 8 hours after expiry on the portal.
5. Interception, Detentions & Penalties under Section 129
Under Section 129 of the CGST Act (amended), transporting goods without a valid E-Way Bill or with expired validity attracts severe statutory penalties:
Where owner comes forward: Penalty is equal to 200% of the applicable tax payable on the intercepted goods.
For exempt goods: Penalty is equal to 2% of the value of goods or ₹25,000, whichever is lower.
Where owner does not come forward: Penalty equals 50% of the value of goods or 200% of tax payable, whichever is higher.