If your business moves goods by road in India, the e-way bill is one document you cannot ignore. A missing or incorrect e-way bill can get a truck stopped and goods held at a checkpoint, delaying delivery. Here is a plain-language overview of how it works.

What is an e-way bill?

An e-way bill (electronic way bill) is a document generated online under GST for the movement of goods. It records what is being transported, its value, who is sending and receiving it, and the vehicle carrying it. It is generated on the government's e-way bill portal.

When do you need one?

As a general rule, an e-way bill is required when you move goods worth more than ₹50,000 in a single consignment. This applies to inter-state movement, and most states also apply it to movement within the state, though some states set their own limits or exemptions for intra-state transport. Certain goods are exempt, so check whether your goods fall under any exemption before dispatch.

Who generates it?

The e-way bill can be generated by the supplier (consignor), the recipient (consignee) or the transporter. In practice, the business sending the goods usually generates it, and the transporter updates the vehicle details if needed.

Part A and Part B

The e-way bill has two parts. Part A contains the details of the goods — invoice or challan number, value, HSN code, sender, receiver and reason for transport. Part B contains the transport details, mainly the vehicle number. The bill is only valid for movement once Part B is filled in. If the goods are moved to another vehicle on the way, Part B must be updated.

How long is it valid?

Validity depends on the distance. For regular cargo it is generally one day for every 200 km (or part of it). Over-dimensional cargo has a shorter distance allowance per day. If goods cannot reach on time for genuine reasons, the validity can be extended on the portal before it expires.

Documents the driver should carry

  • The invoice, bill of supply or delivery challan
  • The e-way bill (printed or its number — an electronic copy is accepted)
  • The vehicle's registration and the driver's licence

Common mistakes to avoid

  • Generating the e-way bill without updating Part B with the vehicle number
  • Wrong invoice value, HSN code or GSTIN
  • Letting the e-way bill expire on long routes
  • Changing vehicles mid-way without updating the details

Rules can change and some states have their own conditions, so confirm current requirements on the official portal or with your tax advisor for your specific goods.

When you ship with Rayu Logistic, our team checks that the right documents travel with every consignment. Read more about what decides freight charges, or request a free quote for your next shipment.