GST E-Way Bill India — Generation Rules and Compliance 2026

GST E-Way Bill India — Generation Rules and Compliance 2026

The E-Way Bill (EWB) system under GST requires an electronic document to accompany every movement of goods valued above Rs. 50,000. Introduced in April 2018, e-way bills track the movement of goods across India and enable real-time monitoring of high-value shipments by the GST enforcement authorities.

Transporting goods without a valid e-way bill — where one is required — exposes the consignment to detention, penalties, and in repeat cases, seizure of goods.

When Is an E-Way Bill Required?

Mandatory E-Way Bill:

• Value of goods above Rs. 50,000 (or as specified by state)
• Both inter-state and intra-state movement (intra-state threshold may vary by state)
• All registered taxpayers — supplier, recipient, or transporter can generate
• Even if GST is not charged (e.g., stock transfer between own godowns)

E-Way Bill NOT Required:

• Non-motorised transport (hand cart, cycle)
• Transport over less than 50 km within the same state (in most cases)
• Certain exempt goods: fresh milk, vegetables, fruits, un-branded atta/rice
• Gold, silver, and jewellery: state-specific rules
• Goods transported by railways without prior unloading

E-Way Bill Structure

An e-way bill has two parts:

Part A (Consignment Details)

• Recipient's GSTIN or URP (for B2C)
• Place of delivery: PIN code and state
• Invoice/document number and date
• Value of goods
• HSN code (at 2-digit level for B2C, 4/6-digit for B2B)
• Reason for transportation: supply, export, sales return, recipient not known, etc.

Part B (Transport Details)

• Vehicle number (for road transport)
• Transporter ID and transporter document number
• Distance from origin to destination
• Part B can be filled by the transporter (not the taxpayer) before movement begins

E-Way Bill Validity

| Distance | Validity |

|---|---|

| Up to 200 km | 1 day |

| 200-400 km | 3 days |

| 400-600 km | 5 days |

| 600-1,000 km | 10 days |

| Above 1,000 km | 15 days |

For over-dimensional cargo: 1 day for the first 20 km, 1 additional day for every additional 20 km.

Expiry Handling:

If the consignment cannot be delivered within validity (traffic, breakdown, flood), the e-way bill can be extended BEFORE it expires — not after.

MICS E-Way Bill Automation

Invoice-Level Auto-Generation

• When an invoice is created in MICS for goods above Rs. 50,000: e-way bill triggered automatically
• GSTIN of supplier, recipient, HSN, value — all filled from invoice
• Distance computed automatically from origin PIN to destination PIN
• E-way bill number (EBN) returned from GST portal and stored against invoice

Transporter Details

• Vehicle number entry: driver enters vehicle number in the system when goods are loaded
• Transporter GSTIN: if third-party transporter, their GSTIN entered
• Part B auto-filled from vehicle database

VAHAN Integration

• Vehicle number verification via VAHAN API: confirm vehicle exists and is valid
• Alert if vehicle has expired RC or insurance

Bulk E-Way Bill

• Multiple invoices in one shipment: consolidated e-way bill
• CSV upload: generate multiple EWBs from invoice data upload

Expiry Monitoring

• Active EWBs listed with remaining validity
• Alert: if EWB is expiring in 6 hours and goods are not yet delivered
• Extension trigger: generate extension request before expiry

Cancellation

• If invoice is cancelled or goods not dispatched: EWB cancellable within 24 hours
• Part B not filled: EWB cancelled without Part B is simpler

EWB Register

• All EWBs generated: EBN, invoice number, consignee, value, validity
• Search: by date range, consignee, vehicle
• Export to Excel for reconciliation

GSTR-1 Reconciliation

• EWB value and invoice count vs. GSTR-1 outward supplies: reconcile to catch invoices not reported

State-Specific Rules

Some states have lower intra-state thresholds:

• Rajasthan: intra-state EWB for goods above Rs. 1 lakh (not Rs. 50,000)
• Delhi: above Rs. 1 lakh for intra-state
• Check current state rules before assuming the Rs. 50,000 threshold applies

E-Way Bill for Job Work and Stock Transfer

• Job work: goods sent to subcontractor for processing — EWB required even without sale
• Stock transfer: own goods moved between warehouses — EWB required, invoice replaced by delivery challan
• MICS supports delivery challan generation for job work and stock transfer EWBs

Pricing

• E-way bill module: included in MICS GST subscription
• Standalone EWB integration: Rs. 20,000 one-time
• GST subscription (includes e-invoice, EWB, GSTR-1/3B): Rs. 8,000/month

Free GST e-way bill demo: +91 9355273535 | admin@mics.asia