An e-Way Bill is a mandatory document required under GST for transporting goods valued above ₹50,000, or more in some states, within or across states. It ensures that every movement of goods is transparent, traceable, and compliant with GST norms.
Taxpayers can easily complete the e-Way Bill generation process by logging in to the official portal, entering invoice and transporter details, and submitting the information online for instant validation. Here is a step-by-step process to help businesses generate e-Way Bills quickly and accurately.
Key Takeaways
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An EWB is mandatory for transporting goods valued over ₹50,000 (inter-state, with intra-state limits varying by state) to ensure GST compliance.
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Generation requires valid GSTINs, HSN codes, and a delivery document (invoice/challan) not older than 180 days (post-Jan 2025).
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Login to the EWB portal (including the new EWB 2.0 version) requires mandatory Two-Factor Authentication (2FA) for all users since April 2025.
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The EWB is generated online instantly in two parts: Part A (Invoice/Goods details) and Part B (Transport/Vehicle details).
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EWBs must be generated even for transactions involving unregistered buyers (using 'URP') and forand purchase returns (using the 'Sales Return' sub-type).
Learn What is GST and its Types here
Prerequisites for E-Way Bill Generation
You must ensure that all necessary documents and information are available before generating an e-Way Bill. Here are the basic requirements for an e-Way bill generation:
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Valid GST Registration: A valid GSTIN must be registered on the GST portal by both the supplier and the recipient.
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Registered Login on e-Way Bill Portal: To create or amend bills, taxpayers and transporters need to register on ewaybillgst.gov.in or ewaybill2.gst.gov.in.the official online portal.
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Delivery Document or Invoice: A legitimate delivery challan, bill of supply, or tax invoice about the goods being transported.
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Transport Details: Transport Document Number (rail, air, or ship) or Vehicle Number (road). For unregistered transporters, use the Transporter ID (TRANS ID).
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Information about the goods: HSN code, quantity, value, and product description for proper tax classification.
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Valid Document Age: As of January 2025, the invoice must be generated within 180 days.
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2FA Security Login: To improve portal security, two-factor authentication has been required for all users since April 2025.
Also, check out What is IGST here.
Steps to Generate E-Way Bill Online
The updated e-Way Bill 2.0 portal, which provides cross-platform access, real-time validation, and faster syncing, has made generating an e-Way Bill easier.
Registered buyers can generate e-Way Bills directly from their GST account, while unregistered buyers can request the supplier or transporter to generate the bill on their behalf.
In general, to create an e-Way Bill online, simply follow these steps:
Step 1: Visit the Official Portal
Log in with your GST credentials and Two-Factor Authentication (2FA) by visiting ewaybillgst.gov.in or ewaybill2.gst.gov.in
Step 2: Select ‘Generate New’
From the left-hand menu in the dashboard, click on “Generate New” under the e-Way Bill section to open the generation form.
Step 3: Enter Transaction Details (Part A)
Provide information like the type of supply, the invoice number and date, the supplier's and recipient's GSTIN, the delivery location, the HSN code, and the item's value.
Step 4: Enter Transport Details (Part B)
Provide the vehicle number (for transportation by road) or the transport document number (for transportation by rail, air, or ship). If goods are moved in stages, you can also update Part B later. Use accurate HSN codes and quantities.
Step 5: Submit for Validation
The portal automatically verifies the entered data with the GST Network (GSTN). Once approved, a unique e-Way Bill Number (EBN) is generated.
Step 6: Download and Share
Provide the consignee and transporter with a digital copy of the EBN or print it out. The bill is also accessible through the mobile app, API, or SMS.
What is the E-Way Bill Login Portal?
The official online platform for generating, managing, and tracking e-Way Bills under the GST system is the e-Way Bill Login Portal. It operates as a centralised interface that links users to the GST Network (GSTN) for compliance monitoring and real-time validation.
There are now two active portals for e-Way Bill generation login:
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Primary Portal: ewaybillgst.gov.in
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New Version (e-Way Bill 2.0): ewaybill2.gst.gov.in , launched by NIC in July 2025 for uninterrupted access and faster performance.
Key Features of the new version
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Seamless real-time data integration with e-invoicing and GSTN systems.
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Interoperability across portals enables users to access data and log in from either portal.
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Web portals, SMS, mobile apps, and API integration with ERP software are some of the various access methods.
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Two-Factor Authentication (2FA) is integrated for improved login security.
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EBN verification and automated vehicle tracking for tax authorities.
How to Generate E-Way Bill for Unregistered Buyer?
An e-Way Bill must be generated even when goods are sold to or received from an unregistered buyer. In such cases, the registered supplier or recipient is responsible for generating the e-Way Bill, depending on who initiated the transportation of goods.
Here’s how to generate an e-Way Bill for an unregistered buyer:
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Visit Official e-Way Bill portal: Log in using your GST credentials.
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Select ‘Generate New’: Click on the option to generate a new e-Way Bill.
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Select Transaction Type: Choose ‘Outward Supply’.
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Enter Buyer Details: In the “Bill To” section, enter the buyer’s name and address, and select “URP” (Unregistered Person) since they do not have a GSTIN.
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Add Invoice & Goods Details: Invoice/challan number, date, description, quantity, value, and HSN code of goods.
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Enter Transport Details (Part B): Fill in transportertransport information and vehicle number.
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Verify and Submit: You’ll get a unique e-Way Bill Number (EBN).
The bill will display both parties’ details, marking the buyer as ‘Unregistered’. The e-Way Bill system ensures compliance under Rule 138 of the CGST Rules, preventing tax disputes when dealing with unregistered persons.
How to Generate E-Way Bill for Purchase Return?
A purchase return takes place when goods are returned to the supplier for reasons like damage, wrong quantity, or quality discrepancy. In such circumstances, generating an e-Way Bill assures compliance with Rule 138 of the CGST Rules, 2017, and facilitates the tracking of items' return travel.
Here’s how to generate e-Way Bill for purchase return:
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Visit Official GST e-Way Bill portal: Log in using your GST credentials.
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Go to Dashboard: Click “e-Way Bill” and then “Generate New”
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Enter Transaction Type: Select ‘Outward’ and Sub-Type as ‘Sales Return’
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Enter Document Details: Use the delivery challan number and date for the return (rather than the original invoice)
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Add Goods Information: Goods description, HSN code, quantity, and taxable value of the returned items
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Provide transport details (Part B): Vehicle number for road transport or transport document number for rail, air, or ship
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Generate and Share EBN: Submit the form to create a unique e-Way Bill Number (EBN) and share it with the transporter for compliance during transit
The approach assures that the purchase return journey is legally monitored, eliminating GST record discrepancies and maintaining transparency in reverse logistics.
How to Check E-Way Bill Generated by Others?
Businesses often require verification of e-Way Bills to guarantee proper compliance and traceability. Here’s how to check e-Way Bill generated by others:
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Login to the Portal: Visit ewaybillgst.gov.in or ewaybill2.gst.gov.in.
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Navigate to the 'Reports' Section: Go to Reports > Other EWB > e-Way Bills Generated by Others.
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Select the Relevant Filter: To refine your search, choose factors such as date period, document type, or status (active, cancelled, expired).
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Enter details: Enter the supplier/recipient's 12-digit e-Way Bill number (EWB No.) or GSTIN.
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View Information: Examine the bill's information, including the transporter's name, vehicle number, and product description.
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Validate Records: Confirm the legitimacy and validity of the e-Way Bills associated with your transactions.
E-Way Bill Generation Limit
The e-Way Bill Generation limit specifies the threshold value of goods for which an e-Way Bill must be generated under the GST system, to ensure compliance and avoid penalties.
Consignments over ₹50,000 must typically have an e-Way Bill, whether they are being transported within a state (intra-state) or between states (inter-state). The ₹50,000 limit is generally applicable, though certain states may have different intra-state thresholds.
Regardless of value, some goods like petroleum products, hazardous chemicals, or high-value cargo need an e-Way Bill. To streamline compliance without burdening low-value shipments, only vehicles carrying multiple consignments that individually exceed the threshold are required to have e-Way Bills.
Additionally, each e-Way Bill remains valid for 1 day per 200 km of travel distance.
Common Errors While Generating E-Way Bill and How to Fix Them
While creating an e-Way Bill, taxpayers often encounter e-Way Bill generation errors. Identifying and correcting them promptly ensures smooth transit and prevents penalties.
Here are common e-Way Bill generation errors and solutions:
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Invalid GSTIN: Verify GST numbers from the GST portal before entry.
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Incorrect PIN code: Use accurate 6-digit codes as per postal records.
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Invoice mismatch: Ensure invoice value and date match the source document.
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Wrong Vehicle Number or Transporter ID: Update the correct vehicle number or TRANS ID before submission.
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Portal downtime: Retry after some time or use the SMS-based e-Way Bill service.
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Expired Document: Invoice older than 180 days (post-January 2025). Use a valid invoice within the prescribed timeframe.
Checking all details before submission helps prevent rejections and delays.
Conclusion
Every company that transports goods under the GST regime must know how to generate an e-Way Bill. By ensuring proper registration, accurate invoice and transport details, and timely submission on the official portal, businesses can stay compliant, avoid penalties, and streamline logistics.
In addition to promoting tax transparency, accurate e-Way Bill generation increases smooth, legal movement of goods. Thus, e-Way Bill compliance is an essential component of contemporary, digitalised supply chain management in India since it protects operations by keeping an eye out for common mistakes and exemptions.
