#3: Part 3 - E Way Bill

E-Way Bill — Part 3

The presenter explains when an e-way bill is required for transporting goods, who can generate it, what information it contains, and how its validity is calculated.

Requirements and thresholds

An e-way bill is generally required when the value of goods exceeds ₹50,000 for an interstate movement. For intrastate movements, the threshold may vary by state. Maharashtra is cited as having a ₹1 lakh threshold; the Delhi example is unclear in the subtitles. Confirm the applicable state rules on the GST portal before dispatch.

The requirement is based on the value and movement of the goods, not just whether a sale has occurred. Examples mentioned include branch transfers and movements of goods supplied free of charge.

An e-way bill may also be required below the value threshold for certain movements, including:

• Interstate movement of goods from a principal to a job worker.
• Certain movements of handicraft goods by an exempted dealer.

Who can generate an e-way bill

An e-way bill can be generated by the registered supplier, recipient, or transporter. If the supplier or recipient does not generate it, the transporter may do so. An unregistered transporter can obtain a transporter ID.

The e-way bill has two parts:

• Part A: Supply and goods details, generally entered by the supplier.
• Part B: Transport details, which the transporter may complete if the supplier does not yet know them.

The supporting document may be an invoice, bill of supply, delivery challan, or bill of entry.

For road transport, the relevant vehicle details are required. For rail, air, or ship transport, the presenter says to provide the carrier document number and date, along with transporter details.

Information to prepare in Part A

Part A includes:

• Supply direction and type: Inward or outward, plus a subtype such as regular supply, import/export, job work, return, or other movement.
• Document details: Type, number, and date.
• Party and location details: Supplier, recipient, dispatch-from, and ship-to details, including relevant GSTINs, addresses, state codes, and PIN codes.
• Item details: Description, mandatory HSN code, unit of measurement, quantity, taxable value, applicable taxes, and invoice total. The presenter also describes fields for other value- and quantity-based cess.
• Transaction configuration: Whether the billing and dispatch locations match, and whether the billing and delivery locations match. These combinations determine the transaction type.

Bill-to / ship-to example

The presenter describes a four-location arrangement: goods are billed from Maharashtra, dispatched from Gujarat, billed to a customer in Delhi, and shipped to Haryana. The example illustrates why the bill-from, dispatch-from, bill-to, and ship-to details must be entered correctly.

Validity and extensions

For regular cargo, the presenter gives a validity rule of one day per 100 km, with the next distance band adding another day. For over-dimensional cargo, the stated rule is one day per 20 km.

The presenter says an e-way bill can be extended within a window of four hours before or after expiry for reasons such as traffic, a breakdown, or an accident. The distance entered should reflect the route; the presenter notes that the portal can be used to check distance.

Exemptions mentioned

The presenter lists situations in which an e-way bill may not be required, including:

• Movement without a vehicle, such as goods carried by hand or bicycle.
• Movement within a customs area.
• Goods in transit to or from Nepal or Bhutan.
• Movement of empty cargo containers.
• Certain movements involving the Ministry of Defence.
• Movement to a weighbridge within 20 km of the factory; the presenter says an e-way bill is needed beyond that distance.
• Some government or local-authority consignments transported by rail, subject to specified exemptions.

Note: The subtitles contain apparent transcription errors, and some rules—particularly the state-specific threshold example—are ambiguous. Businesses should verify current requirements and exemptions against the GST e-way bill portal and applicable state rules.

Presenter/source: Presenter not identified in the subtitles; video source is COVORO (GSTHero).