E-way Bill 2025: If you run a business in India that involves moving goods, the term “E-way Bill” is one you can’t afford to ignore. It might sound like just another piece of tax paperwork, but it’s actually a crucial digital document that keeps your business compliant and your shipments moving smoothly across the country.
Getting it wrong can mean hefty penalties and frustrating delays. But here’s the good news: generating an E-way Bill is much simpler than you think.
This guide is your one-stop resource for everything E-way Bill-related in 2025. We’ll break down the entire process into easy-to-understand steps, using simple language to demystify the rules.
Latest Updates
June 16, 2025
The NIC is launching a 2nd e-way bill portal https://ewaybill2.gst.gov.in/ from 1st July 2025, as per the GSTN's advisory dated 16th June 2025. The move is to eliminate dependency on a single portal and ensure real-time synchronisation of data. It means the E-Way Bill2 portal is designed to synchronise e-way bill details with the main portal within a few seconds.
February 6, 2025
As per Rule 138(14) of the CGST Rules, 2017, goods under Chapter 71 are exempt from mandatory E-Way Bill (EWB) generation. While the National Informatics Centre (NIC) previously allowed voluntary EWB generation for these goods, this option has now been withdrawn. However, for intra-state movement in Kerala, EWB is mandatory as per Notification No.10/24-State Tax dated 27/12/24.
January 27, 2025
Kerala has introduced a new option for generating E-Way Bills (EWB) for gold (Chapter 71), excluding imitation jewellery (HSN 7117), for intrastate movement. Taxpayers can continue generating the E-way bill for imitation jewellery (HSN 7117) using the usual option in the EWB system . This update applies only to the movement within the state of Kerala.
What Exactly is an E-way Bill?
An E-way Bill (Electronic Way Bill) is a mandatory digital document required for the movement of goods from one place to another within India. It’s generated on the official E-way Bill portal.
The main purpose? To track the movement of goods, prevent tax evasion under the GST (Goods and Services Tax) regime, and replace the cumbersome physical paperwork that existed before. It’s a single, unified document for the whole country.
What are the Components of an E-way Bill?
An E-way Bill is neatly divided into two parts, each serving a specific purpose:
- Part A: This section contains the details of the consignment. It’s the “what” and “who” of the shipment. It includes the GSTIN of the recipient, delivery address, invoice/challan number, date, value of goods, and HSN codes.
- Part B: This section contains the transport details. It’s the “how” of the shipment. It includes the transporter’s details and the vehicle number in which the goods are being moved. An E-way Bill is only valid for transport once Part B is filled.
When Should an E-way Bill Be Issued?
The golden rule is simple: An E-way Bill must be generated before the movement of goods commences if the total value of the consignment is more than ₹50,000.
This applies to movements for any reason, including:
- Supply: A standard sale of goods.
- Other than Supply: Branch transfers, sending goods for job work, or returns.
- Inward Supply: Purchases from an unregistered person.
Who Should Generate an E-way Bill?
The responsibility falls on one of three parties:
- The Registered Person (Supplier/Recipient): If you are a GST-registered business either sending or receiving the goods, you are primarily responsible for generating the E-way Bill.
- The Transporter: If the supplier or recipient fails to generate the E-way Bill, the transporter must do so. They cannot move goods worth over ₹50,000 without a valid E-way Bill.
Cases When an E-way Bill is NOT Required
Even if the value exceeds ₹50,000, an E-way Bill is not needed in certain cases. As of 2025, common exemptions include:
- Goods transported by a non-motorized vehicle (e.g., a cart).
- Goods transported from a port, airport, or customs station to an Inland Container Depot (ICD) for clearance.
- Transport of specific exempt goods like natural gas, petrol, liquor for human consumption, and currency.
- Movement of goods within a specified short distance as per state rules.
- Transport of used personal and household effects.
State-wise E-way Bill Rules and Limits
While the national threshold for inter-state (between states) movement is ₹50,000, some states have different limits for intra-state (within the state) movements.
- National Limit (Inter-State): ₹50,000
- Intra-State Limits: These vary. For example, some states may have a higher threshold of ₹1,00,000 for movements within the state, while others might stick to the ₹50,000 limit.
Action Tip for 2025: Always check the latest notification on your state’s official commercial tax department website to be sure about the current intra-state limit.
Documents & Details Required to Generate an E-way Bill
Before you log in, keep this checklist handy to make the process quick and error-free:
✅ Invoice, Bill of Supply, or Challan related to the consignment.
✅ Transporter ID or the Vehicle Number of the transport vehicle.
✅ Details of the other party: Name, GSTIN, and Address of the supplier/recipient.
✅ HSN (Harmonized System of Nomenclature) code for the products.
✅ Approximate distance of the transport.
How to Generate an E-way Bill on the Portal (Step-by-Step)
- Login: Go to the official portal (https://ewaybillgst.gov.in) and log in with your credentials.
- Navigate: On the left-side menu, click “e-Waybill” -> “Generate New.”
- Fill Part A:
- Select Outward if you are the supplier, or Inward if you are the recipient.
- Enter the Document Type (Invoice/Challan), Document No., and Date.
- Fill in the Bill To and Ship To details. The system will auto-populate names if you enter the GSTIN.
- Add Item Details: Product name, HSN code, quantity, value, and applicable GST rates (CGST, SGST, IGST).
- Fill Part B:
- Enter the Transporter ID or name.
- Select the Mode of Transport (Road, Rail, Air, Ship).
- Enter the Vehicle Number in the correct format (e.g., TS09AB1234).
- Enter the approximate Distance (in KM).
- Submit & Generate: Double-check all details for accuracy and click “Submit.” The portal will validate the data and generate a unique 12-digit E-way Bill Number (EBN) along with a QR code. Save or print this document.
How to Generate an E-way Bill via SMS (On-the-Go Method)
For those who need to generate an E-way Bill quickly without internet access, the SMS facility is a lifesaver.
- One-Time Registration: First, register your mobile number on the E-way Bill portal.
- Compose the SMS: The SMS has a specific format. It looks something like this:
EWBG [TranType] [RecGSTIN] [DeliPin] [InvNo] [InvDate] [TotalValue] [HSNCode] [ApprDist] [VehicleNo] - Send the SMS: Send this message to the mobile number provided for your state on the E-way Bill portal.
- Receive E-way Bill: If the details are correct, you will receive an SMS back with the unique E-way Bill Number.
Validity of an E-way Bill
The validity of your E-way Bill depends on the distance the goods need to travel.
| Distance | Validity Period |
| Up to 200 km | 1 Day |
| For every additional 200 km or part thereof | 1 Additional Day |
The validity period starts from the moment the E-way Bill is generated. For example, a 350 km journey would have a validity of 2 days (1 day for the first 200 km + 1 day for the remaining 150 km).
Frequently Asked Questions (FAQ)
1. Can I modify an E-way Bill after generating it?
No, an E-way Bill cannot be edited or modified once generated. You must cancel it (within 24 hours) and generate a new one with the correct details.
2. What if the vehicle breaks down during transit?
The transporter can update the new vehicle number in Part B of the existing E-way Bill using the “Update Vehicle Number” option on the portal.
3. What is the penalty for not having a valid E-way Bill?
The penalty can be ₹10,000 or the amount of tax being evaded, whichever is higher. The goods and the vehicle can also be detained or seized.
4. Do I need an E-way Bill for services?
No, E-way Bills are only for the movement of goods, not for the provision of services.
Conclusion: Stay Compliant, Ship with Confidence
As we navigate the business landscape of 2025, mastering GST compliance is non-negotiable. The E-way Bill system, once understood, is a powerful tool for transparency and efficiency. By following this guide, you can ensure your goods move freely, your business stays compliant, and you avoid unnecessary penalties.