E-Way Bill (Electronic Way Bill)
Direct Definition
A mandatory electronic document generated on the GST portal for movement of goods worth over ₹50,000.
Detailed Explanation & Statutory Rules
The E-Way Bill contains Part-A (consignor, consignee, invoice number, value, HSN) and Part-B (vehicle registration number and transporter ID). Validity is calculated based on distance: 1 day for every 200 km of normal cargo transit.
Legal Reference / Act: Rule 138 of CGST Rules, 2017.
Practical Indian Freight Example
"For a 1,100 km transit from Jaipur to Mumbai, the e-way bill validity is 6 days (1,100 / 200 = 5.5 → rounded to 6 days)."
Key Questions & Answers
What happens if an e-way bill expires during transit?
Transporters can extend validity on the e-way bill portal within 8 hours before or after expiry by updating vehicle status or reason for delay.
Other Useful Transport Terms:
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