Also known as: Electronic Way Bill · EWB
Mandatory electronic document for any movement of goods worth ₹50,000 or more — generated on the e-way bill portal before transport begins.
An E-way bill (EWB) is the electronic document required under Rule 138 of the CGST Rules for the movement of goods worth ₹50,000 or more, whether the movement is in relation to a supply, a return, an inter-branch transfer, or a job-work consignment. The bill is generated on the e-way bill portal (ewaybillgst.gov.in) before the goods leave the premises, and it must accompany the consignment until delivery.
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.
Inter-state movement requires an EWB above ₹50,000 universally. Intra-state EWB rules vary by state — some states notify lower thresholds, some exempt certain goods, some have unique HSN-based exclusions. Goods on the exempted list (specified perishables, used personal effects, etc.) are out of scope regardless of value.
ReadyBooks.ai generates the EWB JSON the moment you finalise an invoice that meets the threshold. Vehicle number, transporter, and distance can be captured on the invoice itself or updated on the EWB later via the API.