TaxSastra

E-Way Bill under GST

An e-way bill is the electronic pass goods need to move legally by road under GST. A tax officer can demand it at any checkpoint — and if it's missing, expired or wrong, the goods and vehicle can be detained or seized.

For any business that ships goods, it's a daily operational compliance where small errors can strand a truck.

Key features and requirements

  • Required when a consignment exceeds ₹50,000 (inter-state; some states set higher intra-state limits)
  • Form GST EWB-01 — Part A (consignment) and Part B (transport)
  • Validity: 1 day per 200 km for regular cargo (1 day per 20 km for over-dimensional cargo)
  • Blocked if GSTR-3B is pending for two consecutive periods
  • Penalty: ₹10,000 or the tax sought to be evaded, whichever is higher

How TaxSastra handles this

We run your e-way bill process so consignments are never held up — generating bills accurately, tracking validity, and keeping your returns current so generation is never blocked.

What’s included
  • E-way bill generation
  • Accurate Part A / Part B entry
  • Validity tracking and extensions
  • Consolidated e-way bills
  • Keeping GSTR-3B current to avoid blocks
  • Reconciliation with GSTR-1
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Frequently asked questions