Indirect Tax Laws and Practice · E-way Bill

E-way Bill for Supply, Non-Supply and Transporters

Updated 11 October 2026 · Fact-checked

An e-way bill is an electronic document that a registered person must generate before moving goods of consignment value above ₹50,000. It applies to supply, to movement for reasons other than supply, and to inward supply from an unregistered person. Furnish Part A before movement, Part B (conveyance details) for road movement, and identify who is responsible.

Understand E-way Bill for Supply, Non-Supply and Transporters

Under Rule 138 of the CGST Rules, 2017, a registered person who causes movement of goods with a consignment value exceeding ₹50,000 must furnish Part A of FORM GST EWB-01 on the common portal before the movement starts. A unique number is then generated.

The rule covers three situations: movement in relation to a supply, movement for reasons other than supply (for example, stock transfer or goods sent for job work or return), and movement due to inward supply from an unregistered person. The third case is important: the registered recipient becomes responsible when it receives goods from an unregistered supplier.

Part A holds the goods details. Part B holds the conveyance (vehicle) details. For road movement, the registered person who transports the goods, as consignor or as recipient (consignee), in his own, hired or public conveyance, generates the e-way bill after furnishing Part B. If goods are handed to a transporter, the registered person gives the transporter's details and the transporter generates the e-way bill from Part A information.

Other persons can furnish Part A too. A transporter can do so on authorisation from the registered person. An e-commerce operator or courier agency can do so on authorisation from the consignor when goods move through them. An unregistered person may opt to generate an e-way bill. The exception is an unregistered handicraft person exempt from registration under section 24(i) and (ii): for inter-State movement of handicraft goods, he must generate one irrespective of value.

The e-way bill number (EBN) is made available to the supplier, recipient and transporter. The other party, if registered, can accept or reject; silence for 72 hours or until delivery, whichever is earlier, is deemed acceptance.

Key rules to remember

Threshold for e-way bill: Consignment value > ₹50,000 → e-way bill needed before movement; Value is as per section 15, as declared in the invoice, bill of supply or delivery challan. It includes CGST, SGST/UTGST, IGST and cess charged in the document. It excludes the value of exempt goods where one invoice covers both exempt and taxable goods.
Three triggers under Rule 138(1): (i) in relation to a supply; (ii) reasons other than supply; (iii) inward supply from an unregistered person; The person who causes the movement must be a registered person.
Job work between States: Principal in one State → job worker in another State: e-way bill by principal or job worker (if registered), irrespective of value; The ₹50,000 threshold does not apply in this case.
Handicraft goods: Interstate movement of handicraft goods by a person exempt from registration under section 24(i) and (ii): e-way bill by that person irrespective of value; Handicraft goods are as defined in the notification referred to in the rule.
Who generates (road): Goods moved by consignor/recipient → that person generates after Part B. Goods handed to transporter → transporter generates on the basis of Part A; Rail, air and vessel: the registered supplier or recipient generates, and may furnish Part B before or after movement. Railways must not deliver goods without the e-way bill.
Transporter's duty (sub-rule 7): No e-way bill by consignor/consignee + aggregate consignment value in conveyance > ₹50,000 + inter-State supply → transporter generates (not for rail, air, vessel); The transporter uses the invoice, bill of supply or delivery challan.
Unregistered person: Movement caused by unregistered person: he or the transporter may, at option, generate the e-way bill; Such person enrols in FORM GST ENR-03 to get a unique enrolment number. Where an unregistered supplier supplies to a registered recipient, movement is caused by the recipient if the recipient is known at the time movement starts.
Acceptance or rejection: No response within 72 hours or by time of delivery (earlier) → deemed accepted; Applies to the registered party to whom the details are made available.

How to solve E-way Bill for Supply, Non-Supply and Transporters questions

Use this order for any question on who must generate an e-way bill and how.

1Identify the person who causes the movement and check whether he is registered.
2Classify the movement: supply, reason other than supply (job work, stock transfer, return), or inward supply from an unregistered person.
3Compute the consignment value as per the invoice or challan including taxes and cess, excluding the exempt portion of a mixed invoice.
4Check for a special rule that ignores value: interstate job work, or handicraft goods from a person exempt from registration.
5Check exemptions (Annexure goods, non-motorised conveyance, specified fuels, and so on) before concluding that an e-way bill is needed.
6Decide who generates: consignor or recipient on own or hired conveyance, transporter if goods are handed over, e-commerce operator or courier on authorisation, or the transporter under sub-rule (7).
7State Part A and Part B: Part A before movement, Part B for road movement validity, with the stated exceptions.
8Conclude with the person responsible and the consequence.

Quickest way: Four-question check

When to use it: For MCQs and short case questions where time is tight.

Is the value above ₹50,000, or is it interstate job work or exempt-from-registration handicraft (no value test)?
Is the movement a supply, a non-supply movement, or an inward supply from an unregistered person?
Is any exemption in sub-rule 14 applicable?
Who holds the goods when movement begins: the registered person or a transporter? That person generates.

Common mistakes in E-way Bill for Supply, Non-Supply and Transporters

Saying an e-way bill is required only for supplies.
Students link the e-way bill to an invoice.
Fix: Remember Rule 138(1) also covers movement for reasons other than supply and inward supply from an unregistered person.
Applying the ₹50,000 limit to interstate job work.
The threshold is learned as universal.
Fix: For goods sent by a principal in one State to a job worker in another State, the e-way bill is needed irrespective of value.
Excluding taxes when computing consignment value.
Students use taxable value.
Fix: Consignment value includes CGST, SGST/UTGST, IGST and cess charged in the document, and excludes only the value of exempt goods on a mixed invoice.
Making the unregistered supplier responsible for the e-way bill.
Students assume the supplier always moves the goods.
Fix: The registered recipient is responsible under Rule 138(1)(iii), which covers inward supply from an unregistered person. Separately, Explanation 1 to sub-rule (3) treats the movement as caused by the recipient when the recipient is known at the time movement starts.
Forgetting Part B for road transport.
Focus stays on Part A.
Fix: The e-way bill is not valid for road movement unless Part B is furnished, except for the stated cases such as the proviso for movement up to fifty kilometres to the transporter's place of business.
Treating transporter's liability as automatic for every consignment.
Students overlook the conditions in sub-rule 7.
Fix: The transporter must generate only where neither consignor nor consignee has done so, aggregate value exceeds ₹50,000, the supply is inter-State and the mode is not rail, air or vessel.

Worked examples

Example 1

Sharma Traders, registered in Jaipur, buys goods from an unregistered dealer in Jaipur. The dealer's invoice is for ₹60,000, with no tax charged. Sharma Traders arranges a hired truck, and it is already known as the recipient when the goods start moving. Is an e-way bill required, and who is responsible for generating it?

Show the solution

Classify the movement: a registered person is receiving goods from an unregistered supplier. This is the third trigger in Rule 138(1), clause (iii), inward supply from an unregistered person.
Compute the consignment value: an unregistered dealer cannot charge GST, so the invoice shows no tax. The consignment value is ₹60,000. The ₹50,000 test applies in the same way whether the movement is within a State or between States.
Compare with the limit: ₹60,000 exceeds ₹50,000, so an e-way bill is required.
Find who is responsible: Rule 138(1)(iii) makes the registered recipient, Sharma Traders, responsible for the e-way bill on an inward supply from an unregistered person. Explanation 1 to sub-rule (3) adds that where an unregistered supplier supplies to a registered recipient, the movement is treated as caused by the recipient if the recipient is known at the time movement starts. Sharma Traders is known at that time, so it is treated as causing the movement.
Apply the duty: Sharma Traders must furnish Part A of FORM GST EWB-01 before the movement starts. It is moving the goods by road in a hired conveyance, so it generates the e-way bill after furnishing Part B (sub-rule (2)). If it instead handed the goods to a transporter, it would give the transporter's details and the transporter would generate the e-way bill from the Part A information (sub-rule (3)).

Answer: Yes. The consignment value of ₹60,000 exceeds ₹50,000, and the movement is an inward supply from an unregistered person. Sharma Traders, the registered recipient, is responsible under Rule 138(1)(iii) and, being known when movement starts, is also treated as causing the movement under Explanation 1 to sub-rule (3). It must have the e-way bill generated before the goods move. The unregistered dealer has no duty to generate one.

Example 2

Meera Textiles of Surat (Gujarat) sends fabric worth ₹30,000 to a job worker in Pune (Maharashtra) for dyeing. Is an e-way bill needed?

Show the solution

Identify the movement: goods sent by a principal in one State to a job worker in another State, for reasons other than supply.
Apply the third proviso to rule 138(1): the e-way bill is generated by the principal or the job worker (if registered), irrespective of consignment value.
The value of ₹30,000 is therefore irrelevant.
Check exemptions: textile fabric is not in the Annexure and no sub-rule (14) exemption applies on these facts.

Answer: Yes. An e-way bill is required, generated by Meera Textiles (the principal) or by the job worker if registered, despite the value being below ₹50,000.

Exam tips

In case-scenario MCQs, first check whether the value test even applies; job work between States and certain handicraft movement ignore value.
Compute consignment value including tax and cess; examiners often set values just around ₹50,000.
Name the generating person precisely: consignor, recipient, transporter, e-commerce operator or courier agency.
Use the words 'before commencement of movement' for Part A and mention Part B for road transport.
Do not state the validity table here; keep answers on responsibility unless the question asks for validity.

Practice questions from E-way Bill

E-way Bill for Supply, Non-Supply and Transporters in other exams

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

CA IntermediateE-Way Bill Basics and Legal Provisions

E-way Bill for Supply, Non-Supply and Transporters: frequently asked questions

Can a transporter generate an e-way bill?

Yes. A transporter can furnish Part A on authorisation from the registered person, and generates the e-way bill when goods are handed over to him for road transport. Under sub-rule (7) he must generate it where the consignor or consignee has not, the aggregate value exceeds ₹50,000 and the supply is inter-State, except for rail, air and vessel.

Who generates the e-way bill when goods come through an e-commerce operator?

On authorisation from the consignor, the e-commerce operator or courier agency may furnish the information in Part A of FORM GST EWB-01. A unique number is then generated on the portal.

Who is responsible when an unregistered person supplies to a registered person?

Inward supply from an unregistered person is a trigger under Rule 138(1), so the registered recipient must act. Where the recipient is known at the time movement starts, the movement is treated as caused by the recipient.

What is the difference between consignor and consignee responsibility?

Either can generate the e-way bill when they transport the goods on own, hired or public conveyance by road. Details reach both on the portal, and the party that did not furnish Part A, if registered, can accept or reject. Silence for 72 hours or until delivery, whichever is earlier, means deemed acceptance.