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Society, Management and Accounting

E-way Bill System

GST Basics: Meaning, Structure, Rates, GST Council & Key Provisions

Paper I · Unit 3 Section 7 of 13 0 PYQs 23 min

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E-way Bill System

6.1 Meaning and Applicability

An E-way Bill is an Electronic Waybill — a compliance document generated on the GST E-way Bill portal (ewaybillgst.gov.in) before transporting goods valued at > ₹50,000 (except in cases where states have set higher limits for intra-state movement).

Who generates it:

  • Consignor (sender) if registered
  • Consignee (receiver) if consignor is unregistered
  • Transporter — if neither consignor nor consignee is registered

Validity:

  • Up to 100 km: 1 day
  • Every additional 100 km (or part thereof): 1 additional day
  • Over Dimensional Cargo (ODC): 1 day per 20 km

E-way bill not required for: Goods transported by non-motorised conveyance, transport within 50 km (for intra-state if notified), exempted goods (fresh vegetables, milk, eggs etc.), goods sent under customs seal.