Taxation · E-Way Bill

Persons Responsible and Procedure for Generating E-Way Bill

Updated 4 October 2026 · Fact-checked

An e-way bill is generated on the common portal through Form GST EWB-01. Part A holds consignment details and Part B holds transport details. The registered consignor generally generates it. The recipient, transporter or e-commerce operator does so in specified cases. To solve, identify who moves the goods, then check who must fill each part.

Understand Persons Responsible and Procedure for Generating E-Way Bill

An e-way bill is an electronic document that must travel with goods when they move. It is governed by Section 68 of the CGST Act and Rules 138 to 138D of the CGST Rules. It is generated on the common e-way bill portal, and you get a unique 12-digit e-way bill number (EBN).

The form has two parts. Part A has the consignment details: GSTIN of the recipient, place of delivery (PIN code), invoice or challan number and date, value of goods, HSN code, reason for transportation and, where relevant, transport document number. Part B has the transport details, mainly the vehicle number. The bill is complete and valid for movement only when both parts are filled and the EBN is generated.

The general rule is that a registered person who causes movement of goods of consignment value exceeding ₹50,000 must furnish Part A before the movement starts. This applies to movement for a supply, for reasons other than supply (for example, a stock transfer or a sale on approval), and for an inward supply received by a registered person from an unregistered person. In the last case, the registered recipient is the person responsible for generating the e-way bill. The consignment value is the value determined under Section 15 and includes CGST, SGST, IGST and cess, but excludes the value of exempt supplies in the same consignment. For intra-State movement of specified goods, a State may notify a higher threshold. Unless the question states a higher State threshold, use ₹50,000.

Where the value is ₹50,000 or less, an e-way bill is not mandatory. A registered person may still choose to generate one, and a transporter may generate it if the registered consignor or recipient requests.

Who does what depends on who moves the goods. If the consignor sends goods in his own or a hired vehicle, or by rail, air or ship, he fills Part A and Part B himself. If he hands the goods to a transporter, he fills Part A and names the transporter. The transporter then enters the vehicle details in Part B and the e-way bill is generated. If a registered person receives goods from an unregistered supplier, the registered recipient must generate the e-way bill. An e-commerce operator or courier agency may furnish Part A if the consignor authorises it. A transporter carrying many consignments in one vehicle can combine their e-way bills into one consolidated e-way bill in Form GST EWB-02.

Some goods and cases are exempt from the e-way bill requirement under Rule 138(14). That is a separate topic. Check whether any exemption applies before you use the rules above.

Key rules to remember

Threshold for e-way bill: Consignment value > ₹50,000 ⇒ e-way bill needed; The value must exceed ₹50,000. Exactly ₹50,000 does not make it mandatory. Value includes CGST, SGST, IGST and cess and excludes exempt supply value. Exemptions are a separate topic.
Form and parts: Form GST EWB-01 = Part A (consignment details) + Part B (transport details); Part A is filled before movement. Part B is filled when the vehicle is assigned. Both are needed for a valid bill.
Who generates: Consignor (own or hired vehicle, rail, air, ship) | Consignor + Transporter (goods handed to transporter) | Registered recipient (inward supply from unregistered supplier) | E-commerce operator or courier (if authorised by consignor); The person causing movement is responsible. Check who is registered and who hands over the goods.
Transporter option: Value > ₹50,000 handed to transporter: consignor furnishes Part A, transporter furnishes Part B | Value ≤ ₹50,000: e-way bill not mandatory; a registered person may opt to generate it, and the transporter may generate it on request of the registered consignor or recipient; For value above ₹50,000 the e-way bill is mandatory and the Part A/Part B split applies. At ₹50,000 or less, generation is optional, and a transporter acts only on the request of the registered consignor or recipient.
Consolidated e-way bill: Form GST EWB-02 = one document listing EBNs of multiple consignments in one conveyance; Generated by the transporter after Part B is available. It is not a replacement for individual e-way bills.
Documents to be carried: Invoice / bill of supply / delivery challan / bill of entry + copy of e-way bill or the EBN (electronic or mapped to RFID); The person in charge of the conveyance carries them. The EBN may be shown in electronic form.

How to solve Persons Responsible and Procedure for Generating E-Way Bill questions

Use this order for any question on who must generate an e-way bill and how. Write the answer in provision, facts, conclusion form.

1Check the movement. Is there a movement of goods, and is the consignment value above ₹50,000, including GST and cess and excluding exempt supplies? If not, an e-way bill is not mandatory. Where the value is ₹50,000 or less, a registered person may still opt to generate one, and the transporter may generate it on the request of the registered consignor or recipient. For value above ₹50,000 handed to a transporter, the consignor furnishes Part A and the transporter furnishes Part B.
2Identify the reason for movement: supply, reasons other than supply (job work, stock transfer, approval), or inward supply from an unregistered person.
3Find the person responsible. Registered consignor for outward supply; registered recipient if the supplier is unregistered; transporter if goods are handed over; e-commerce operator if authorised.
4State what goes in Part A (consignment details) and who furnishes it before movement starts.
5State what goes in Part B (vehicle number or transport details) and who furnishes it. If the transporter is used, say the consignor names the transporter and the transporter adds Part B.
6Mention generation of the unique EBN on the portal and the documents that the person in charge of the conveyance must carry.
7If many consignments travel in one vehicle, add the consolidated e-way bill in Form GST EWB-02 by the transporter.
8Write a one-line conclusion naming the person who must generate the bill and the form used.

Quickest way: Who, which part, what to carry

When to use it: Use this for MCQs and for a short written answer when time is tight.

MCQ: look at the value first. If it is ₹50,000 or less, eliminate options that say it is mandatory.
MCQ: Part A means goods details; Part B means vehicle details. Eliminate options that swap them.
MCQ: unregistered supplier to registered recipient means the registered recipient generates. Eliminate options naming the supplier.
MCQ: EWB-01 is the bill and EWB-02 is the consolidated bill. Do not mix them.
Written: use three lines: provision (Rule 138 CGST Rules), facts (who, value, movement), conclusion (who generates, Part A and Part B).
Written: list the documents carried in one line: invoice or challan or bill of entry, plus e-way bill or its number.

Common mistakes in Persons Responsible and Procedure for Generating E-Way Bill

Saying an e-way bill is needed when the consignment value is exactly ₹50,000.
Students read 'above' as 'up to and including'.
Fix: The rule applies when the value exceeds ₹50,000. At exactly ₹50,000 it is not mandatory.
Swapping Part A and Part B.
Both parts feel like 'details' and the order is not memorised.
Fix: Remember A for the Article (goods, invoice, recipient) and B for the Bus or vehicle (transport).
Saying the supplier always generates the e-way bill.
Students learn only the outward supply case.
Fix: For an inward supply from an unregistered person, the registered recipient generates it. If goods are handed to a transporter, the transporter completes Part B and generates the bill.
Treating the consolidated e-way bill as a replacement for individual e-way bills.
The word 'consolidated' suggests one bill instead of many.
Fix: EWB-02 only lists the EBNs of the individual bills on one vehicle. Each consignment still needs its own e-way bill.
Forgetting that e-way bill is also needed for movement not amounting to supply.
Students link e-way bill only to sale invoices.
Fix: Stock transfer between branches, goods sent for job work and goods sent on approval can all need one if the value exceeds ₹50,000. Use a delivery challan or the relevant document.
Writing that the transporter must carry only the e-way bill.
Students ignore the supporting document.
Fix: Write both: the invoice, bill of supply, delivery challan or bill of entry, and the e-way bill copy or its number.

Worked examples

Example 1

Ravi Traders, a registered dealer in Delhi, sells goods worth ₹3,00,000 (including GST) to Mehta & Co., a registered dealer in Jaipur. Ravi Traders hands over the goods to a goods transport agency, Swift Carriers, for delivery. Who is responsible for generating the e-way bill, and how is it generated?

Show the solution

Provision: a registered person causing movement of goods of consignment value exceeding ₹50,000 for a supply must furnish Part A of Form GST EWB-01 before movement starts.
Facts: the value is ₹3,00,000, which exceeds ₹50,000. The movement is for a supply, and the goods are handed to a transporter.
Ravi Traders, as consignor, furnishes Part A (recipient GSTIN, place of delivery, invoice number and date, value, HSN code, reason for transport) and names Swift Carriers as the transporter.
Swift Carriers enters Part B (the vehicle number) and the e-way bill is generated with a unique EBN.
The person in charge of the vehicle carries the invoice and a copy of the e-way bill or its number.

Answer: An e-way bill is required. Ravi Traders furnishes Part A as consignor, and Swift Carriers, the transporter, furnishes Part B and generates the e-way bill on the common portal. The invoice and the e-way bill (or its number) must be carried with the goods.

Example 2

Anil Enterprises, a registered person in Pune, buys goods worth ₹80,000 (including GST) from an unregistered trader in Nashik, in the same State. The State has not notified any higher threshold for this intra-State movement. The goods are brought to Anil's premises in a hired truck arranged by Anil. Who generates the e-way bill?

Show the solution

Provision: movement of goods due to an inward supply received by a registered person from an unregistered person, with value above the applicable threshold, needs an e-way bill. The registered recipient is the person responsible for generating it.
Facts: the value is ₹80,000, which exceeds the ₹50,000 threshold, and no higher State threshold applies. The supplier is unregistered. The recipient, Anil Enterprises, is registered.
So Anil Enterprises generates the e-way bill. As it arranges the hired truck, it furnishes Part A and Part B (the hired truck's number). The unregistered supplier does not generate it.
Anil Enterprises carries or ensures the vehicle carries the invoice or other document and the e-way bill or its number.

Answer: Anil Enterprises, the registered recipient, generates the e-way bill by furnishing Part A and Part B. The unregistered supplier does not generate it.

Example 3

Quick Move, a transporter, carries goods of three different consignors in one truck. Each of the three consignments already has its own e-way bill with a separate EBN. What can Quick Move do for these three consignments?

Show the solution

Provision: a transporter carrying multiple consignments in one conveyance may generate a consolidated e-way bill in Form GST EWB-02.
Facts: three consignments travel in one truck, and each already has its own e-way bill and EBN.
Quick Move may generate Form GST EWB-02 on the portal, listing the EBNs of the three e-way bills for that truck.
The three individual e-way bills remain valid and are not cancelled. EWB-02 only combines their details for the one vehicle.

Answer: Quick Move may generate a consolidated e-way bill in Form GST EWB-02 listing the EBNs of the three consignments carried in one vehicle. It does not replace the individual e-way bills.

Exam tips

Case questions usually give a value near ₹50,000 and a mix of registered and unregistered persons. Check the value and registration status first.
Name the form: GST EWB-01 for the e-way bill and GST EWB-02 for the consolidated bill. MCQs often test this pair.
For documents to be carried, always write both items: the invoice, challan or bill of entry, and the e-way bill or its number.
In written answers, state the person responsible and the part they fill in separate lines. Step marks usually go for 'who' and 'what part'.
Revise this topic with validity, exemptions and detention. Questions often combine them in one scenario.

Practice questions from E-Way Bill

Persons Responsible and Procedure for Generating E-Way Bill in other exams

The same ground in other exams, if you are preparing for more than one or want another angle on it.

Persons Responsible and Procedure for Generating E-Way Bill: frequently asked questions

What is the difference between Part A and Part B of the e-way bill?

Part A holds the consignment details such as recipient GSTIN, place of delivery, invoice details, value, HSN code and reason for transport. Part B holds the transport details, mainly the vehicle number. The e-way bill is generated and valid for movement only after both are filled.

Who is responsible to generate the e-way bill: supplier, recipient or transporter?

The registered person causing the movement is responsible. This is usually the supplier. If the supply is from an unregistered person, the registered recipient generates it. If goods are given to a transporter, the consignor fills Part A and the transporter fills Part B and generates the bill.

Can an e-commerce operator generate an e-way bill?

Yes, an e-commerce operator or a courier agency can furnish the information in Part A if the consignor authorises it. The registered consignor remains the person who causes the movement.

What is a consolidated e-way bill in Form GST EWB-02?

It is a single document generated by a transporter that lists the e-way bill numbers of several consignments moving in one conveyance. It does not replace the individual e-way bills.

What documents must the transporter carry with the goods?

The person in charge of the conveyance must carry the invoice, bill of supply, delivery challan or bill of entry, as applicable. He must also carry a copy of the e-way bill or its number, which may be in electronic form or mapped to an RFID.