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.

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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

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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

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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.

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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

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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

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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

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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