Also known as: Electronic Way Bill · EWB
Electronic movement document required for covered consignments under Rule 138, subject to value thresholds, transport mode, state rules, and exemptions.
An E-way bill (EWB) is an electronic document required under Rule 138 of the CGST Rules for covered movement of goods. The general inter-state baseline applies when consignment value exceeds ₹50,000 and goods move in a motorised conveyance, but notified cases, state rules, transport modes, and exemptions can change the result. Review applicability for the actual movement before dispatch.
The e-way bill has two parts. Part A captures the invoice or document number, supplier and recipient GSTIN, place of dispatch and delivery, HSN, value, and tax breakup — this is filed by the consignor. Part B captures vehicle number and transporter ID — this is filed either by the consignor (own transport) or by the transporter (hired transport) before the consignment starts moving. The EWB is valid for a fixed period — typically one day for every 200 kilometres of distance to be covered — and can be extended in case of breakdowns or delays with the prescribed reasons.
Intra-state EWB rules vary by state, and notified goods or movements can be exempt even when their value is above a general threshold. The official portal and current notifications are therefore authoritative for whether an EWB is required and for its validity period.
ReadyBooks.ai supports a user-initiated Generate E-Way Bill flow through the configured provider, plus supported vehicle, transporter, extension, and cancellation operations. Finalising an invoice does not automatically create an EWB. Review the document, vehicle, transporter, distance, and portal response before movement.