E-way bill ₹50,000 se upar ke goods movement par mandatory electronic document hai. Ye guide generation, validity aur 2025 ke naye rules cover karti hai.

The electronic waybill (e-way bill) system within the Goods and Services Tax (GST) framework is essential for tracking goods movement. It enhances transparency, optimizes logistical operations, and helps prevent tax evasion. When a single shipment cannot fit into one vehicle, businesses frequently utilize several transport modes linked to a single invoice or delivery challan. This document outlines the regulatory mandates, recent modifications, and recommended procedures for issuing e-way bills in these situations, drawing upon pertinent GST legislation and Central Board of Indirect Taxes and Customs (CBIC) announcements.

Recent System Updates
June 16, 2025
The National Informatics Centre (NIC) plans to introduce a secondary e-way bill platform, accessible at https://ewaybill2.gst.gov.in/, effective July 1, 2025. This initiative, detailed in the GSTN’s advisory from June 16, 2025, aims to reduce reliance on a single portal and ensure instantaneous data synchronization. The new E-Way Bill2 portal is designed to replicate e-way bill information with the primary system almost instantly.
February 6, 2025
According to Rule 138(14) of the CGST Rules, 2017, specific items covered by Chapter 71 are generally not required to have an E-Way Bill. While the NIC previously permitted optional EWB creation for these goods, this allowance has now been revoked. Nonetheless, for shipments moved within Kerala, EWB generation remains compulsory, as stipulated by Notification No.10/24-State Tax dated 27/12/24.

Defining Multiple Consignments with a Single Invoice

Occasionally, a single transport vehicle is insufficient to carry an entire shipment. Consequently, suppliers or transporters may employ two or more vehicles to dispatch the complete consignment. In such circumstances, a delivery challan becomes a useful document. The challenge then becomes how to issue an e-way bill when a single invoice covers goods transported across multiple vehicles. For example, a large wind turbine might be shipped in a Semi-Knocked Down (SKD) state, with its rotor blades, shaft, and generator loaded onto separate trucks due to their considerable dimensions.

Process for Generating E-Way Bills for Split Shipments

To manage e-way bills for consignments split across several vehicles, follow these steps:

• The supplier must issue the complete invoice prior to dispatching the initial part of the consignment.
• For each segment of the shipment (e.g., the rotor blade, shaft, and generator, requiring three delivery challans in the turbine example), the supplier should create individual delivery challans that refer back to the main invoice.
• A distinct e-way bill must be generated for each separate consignment segment (meaning three e-way bills for the three delivery challans in our example).
• The primary copy of the invoice should accompany the final part of the shipment.
• The individual responsible for each vehicle must carry the corresponding delivery challan, a certified copy of the original invoice, and the e-way bill relevant to that specific consignment.

Responsibility for E-Way Bill Generation

The responsibility for generating an e-way bill generally falls upon:

• A registered individual, which includes either the consignor (supplier) or the consignee (recipient), especially if the supplier is unregistered.
• The transporter, if neither the consignor nor the consignee has created the e-way bill.

Furthermore, transporters are required to generate an e-way bill when logistic services are outsourced, such as when goods are moved from a supplier’s warehouse to a transporter’s facility for subsequent distribution.

Essential Information for E-Way Bill Issuance

To issue an e-way bill, the following details are mandatory:

• The relevant invoice, bill of supply, or delivery challan for the goods consignment.
• For road transport, either the transporter’s identification number or the vehicle registration number, if a transporter has been designated.
• For transport by rail, air, or ship, the transporter’s identification, the transport document number, and its issue date.

Frequently Asked Questions

E-way bill kab zaroori hai?

₹50,000 se zyada value ke goods inter/intra-state movement par (kuch state thresholds alag).

E-way bill ki validity kitni hoti hai?

Har 200 km (approx) ke liye 1 din; distance ke hisaab se calculate hoti hai.

E-way bill expire ho jaye to?

Movement rok kar naya/extend karna padta hai; expired bill par penalty aur detention ho sakta hai.