📌 Key Takeaway: Complete manual on E-Way Bill compliance: statutory value limits, multi-vehicle transshipment, calculating distance-based validity, and defense against Section 129 penalties.
What is an Electronic Way Bill (E-Way Bill)?
An E-Way Bill is an electronic document generated on the e-way bill portal (ewaybillgst.gov.in) evidencing the lawful movement of consignment goods. Under Rule 138 of the CGST Rules, generating an E-Way Bill is mandatory prior to commencing any movement of goods exceeding the statutory consignment value threshold.
Consignment Value Thresholds & Mandatory Scenarios
The standard nationwide threshold for inter-state movement of goods is ₹50,000 (consignment value including GST). Key state-specific and special rules include:
- Intra-State Limits: Several states (e.g., Delhi, Maharashtra, Gujarat) have increased intra-state E-Way Bill limits to ₹1,00,000 for specific commodities.
- Mandatory Regardless of Value: Compulsory for inter-state movement of goods by a principal to a Job Worker, and inter-state transport of handicraft goods by exempt dealers.
Part A vs Part B of E-Way Bill
An E-Way Bill comprises two distinct parts:
- Part A: Contains GSTIN of supplier and recipient, place of delivery (PIN code), invoice/challan number and date, value of goods, HSN code, and reason for transportation.
- Part B (Transport Details): Contains Vehicle Registration Number for road transport or RR/Airway Bill/Bill of Lading number for rail/air/ship transport. An E-Way bill is legally valid only when Part B is filled.
Validity Calculation and Expiry Rules
Validity is calculated from the time Part B is generated:
- Regular Cargo: 1 day for every 200 km of distance (or part thereof).
- Over Dimensional Cargo (ODC) / Multimodal: 1 day for every 20 km of distance.
- Extension: Can be extended within 8 hours before or 8 hours after the time of expiry.
Section 129 Vehicle Detention and Heavy Penalties
If a vehicle is intercepted without a valid E-Way Bill or with expired validity, the officer issues Form MOV-02 / MOV-07. The penalty is a steep 200% of the applicable tax under Section 129(1)(a) to release the vehicle and goods.