Use of e-Way Bill :-
• e-Way Bill is mandatory for Inter-State movement of goods of consignment value exceeding Rs.50,000/- in motorized conveyance.

• Registered GST Taxpayers can register in the e-Way Bill Portal using GSTIN.
• Unregistered Persons/ Transporters can enroll in the e-Way Bill System by providing their PAN and Aadhaar.
• Supplier/ Recipient/ Transporter can generate the e-Way Bill.
• Vehicle number can be entered/updated in PART - B of Form EWB - 01 by those who have generated the e-Way Bill or by the Transporter.
• QR code is provided in the e-Way Bill to facilitate quick verification.
• Certain goods have been exempted from e-Way Bill and the list is available as Annexure to Rule 138 of CGST Rules. e-Way Bill is not required for transport through non-motorized conveyance.


Modes of Generation :-
    • Various Modes of Generating e-Way Bill
      a) Web (Online)
        b) Android App - The IMEI of the phone and the registered mobile number has to be given.
          c) SMS based (through registered Mobile Number).
            d) Excel based upload is provided for bulk generation.
              • If the e-Way Bill is generated with wrong information it can be cancelled and new e-Way Bill can be generated.
                • Provision for Cancellation of e-Way Bill within 24 hours by the person who have generated the e-Way Bill.
                  • The Recipient can reject the e-Way Bill within 72 hours of generation.
                    • Alert messages are also issued to the Users through Online and SMS.

                    Contents, validity of e-Way Bill :-

                      • Contents of PART - A of the Form EWB - 01 can't be edited or modified once generated. PART - B can be updated with Vehicle details/ RR/Airway Bill etc.
                        • Consolidated e-Way Bill can be generated for vehicle carrying multiple consignments.
                          • The Validity of e-Way Bill is fixed as one day for every 100 Kms or part thereof. The validity can be extended online before the expiry.
                            • The e-Way Bill with consignment should have the latest vehicle number which is carrying the said consignment.
                              • The Users can create their own masters like the list of Customers, Suppliers, Products, and HSN etc. For detailed User Manual, FAQs, CBT, and Legal Provision on e-Way Bill.

                              ~E-Way Bill Rules.