Bill It, Ship It, Track It: From Dispatch to Destination E-Way Bill Guide

A consignment of goods valued at more than Rs. 50,000 is covered under Section 68 of the Goods and Services Tax Act, along with Rule 138 of the CGST Rules. The registered person or transporter responsible for causing the movement of goods must generate the E-Way Bill from the GST Common Portal (e-Way Bill System) before starting the movement. See The full E-Way Bill Guide for better understanding.

If the distance between the consignor’s place and the transporter’s business location is less than 50 km, the person does not need to fill Part B of the EWB (vehicle details), but they must still generate Part A.

Who Can Generate the EWB?

• A registered consignor or consignee can generate the EWB.
• An unregistered transporter can enroll on the portal and generate the it on behalf of clients.
• Any enrolled person can generate the it to move goods for personal use.

Pre-requisites for EWB Generation

To generate an e-way bill:

1. Register on the GST portal.
2. Register on the e-way bill portal (https://ewaybillgst.gov.in).
3. Possess the following documents:
   • Tax invoice/bill of supply/delivery challan
   • Transporter’s ID or transporter document number or vehicle number

If the transporter is unregistered under GST, they must enroll on the e-way bill portal before generation.

How to Calculate Validity

You can calculate the e-way bill’s validity from the time of generation, as follows:

• If someone generates an e-way bill at 00:01 hrs on 14th March, the first day ends at midnight of 15–16 March. The second day ends at midnight of 16–17 March, and so on.

Transactions Requiring EWB

• If a registered person receives goods from an unregistered supplier, the registered recipient must generate the it.
• For non-supply movements (e.g., branch transfers, job work, returns, exhibitions), you must generate an it.
• You are exempt from generating an EWB for specific goods and scenarios as per Notification No. 12/2018–Central Tax and applicable state notifications.

How to Calculate Validity Period

You determine the validity based on the approximate distance entered during generation:

• For normal cargo: 1 day per 100 km (or part).
• For ODC: 1 day per 20 km (or part).

Example: For 310 km, normal cargo gets 4 days’ validity; for ODC, 16 days.

When a Consumer Moves Goods Personally

Yes, even if the consumer moves the goods, and the value exceeds Rs. 50,000, they must carry the it. The supplier or taxpayer can generate it based on the invoice. Alternatively, the consumer can enroll as a citizen and generate it.

Multiple Invoices for the Same Consignor and Consignee

If a supplier issues multiple invoices to the same recipient, they must generate separate e-way bills for each invoice. You cannot club multiple invoices into one it. However, once all e-way bills are generated, you can create a consolidated it if transporting all goods in one vehicle.

Bill To – Ship To Scenario

When billing and shipping involve different parties:

• In the ‘TO’ section of the EWB:
  • On the left: Enter the ‘Bill To’ GSTIN and trade name
  • On the right: Enter the ‘Ship To’ address
• Calculate tax based on the ‘Bill To’ location:
  • If the “Ship To” and “Bill To” states differ, charge IGST (inter-state)
  • Otherwise, charge CGST/SGST (intra-state)

Bill From – Dispatch From Scenario

When the billing location and dispatch location differ:

• In the ‘FROM’ section:
  • On the left: Enter the ‘Bill From’ GSTIN and trade name
  • On the right: Enter the ‘Dispatch From’ address
• Calculate tax based on the “Bill From” state.

Moving One Invoice in Multiple Vehicles

When transporting one invoice using multiple vehicles (e.g., SKD/CKD or bulk goods):

1. Issue the full invoice before dispatching the first vehicle.
2. Issue delivery challans for subsequent consignments, referencing the original invoice.
3. Send a certified copy of the invoice with each delivery challan.
4. Send the original invoice with the last consignment.
5. Generate separate e-way bills for each vehicle using the corresponding delivery challan.

Conclusion

You must clearly understand the rules regarding E-Way Bill Guide of generation, validity, exemptions, and special cases like “Bill to–Ship to”, returns, and multiple consignments to remain compliant.

Following E-Way Bill Guide rules not only ensures legal compliance but also enhances logistics efficiency and improves business credibility under the GST framework.

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This article is only a knowledge-sharing initiative and is based on the Relevant Provisions as applicable and as per the information existing at the time of the preparation. In no event, RMPS & Co. or the Author or any other persons be liable for any direct and indirect result from this Article or any inadvertent omission of the provisions, update, etc if any.

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