Essential e-Way Bill Guidelines for Road Transportation of Goods in India

The e-way bill is an essential electronic document required in India for road transportation of goods with a consignment value over Rs 50,000. Mandated by Section 68 of the CGST Act and Rule 138 of the CGST Rules, this system promotes transparency, reduces tax evasion, and streamlines logistical processes. This guide details the requirements, exemptions, and compliance steps for road transport, along with consequences for non-compliance.

Recent Developments

As of July 1, 2025, the NIC will introduce a second e-way bill portal, accessible at https://ewaybill2.gst.gov.in/, according to the GSTN's advisory issued on June 16, 2025 (source). This initiative aims to reduce reliance on a single platform and ensure immediate data synchronization, meaning the new E-Way Bill2 portal is engineered to update e-way bill information with the primary portal almost instantaneously.

Understanding the e-Way Bill Structure

An e-way bill is divided into two main components:

• Part A: Requires information such as the recipient's GST Identification Number (GSTIN), delivery location, invoice or challan specifics (number and date), HSN code, value of goods, transport document number (for road transport, this is the Goods Receipt Number), and the reason for shipment.
• Part B: Contains the transporter's information, including the vehicle number and transporter ID. The submission of these details in Part B is crucial for the e-way bill's generation.

Key Considerations for Road Transport of Goods

1. The vehicle identification number and transporter ID must be included in Part B.
2. When a supplier transports goods, they are responsible for furnishing the necessary Part A details to the transporter for e-way bill generation.
3. The transporter then uses the supplier's provided information to complete Part B and generate the e-way bill.
4. If the supplier uses their own or a hired vehicle, they can directly input the Part B information themselves.
5. Upon the transporter's submission of transport or vehicle details, a unique e-way bill number (EBN) is issued.
6. Should the vehicle change during transit, the transporter is required to update the new conveyance details on the GST portal.
7. Goods can be moved with only Part A details under specific conditions: a. For intra-state transport of less than 50 km from the supplier's location to a transporter for delivery. b. For transport of less than 50 km from a supplier to a recipient.
8. An e-way bill generated on the GST portal is legally recognized nationwide across all States and Union Territories.
9. For "Over Dimensional Cargo" transportation, an e-way bill remains valid for one day for distances up to 200 km. An additional day of validity is granted for every subsequent 200 km.
10. If transportation cannot be completed within the e-way bill's validity due to unexpected circumstances, the transporter may generate a new e-way bill by updating the transport information. Valid reasons for transportation include supply, sales return, own use, or job work, among others.
11. In cases involving multiple vehicles for goods transport, the supplier must issue the main invoice before the first consignment concludes. Each subsequent consignment requires copies of the corresponding delivery challans and an invoice copy, with the original invoice accompanying the final consignment.

For additional information, see Compliance Requirements for e-Way Bills for Transporters and Other Key Regulations.