Indirect Tax Laws and Practice · E-way Bill

E-way Bill Generation: Persons, Value, Part A and Part B

Updated 11 October 2026 · Fact-checked

An e-way bill is an electronic document generated on the common portal before goods move. Under Rule 138, a registered person moving goods with a consignment value above ₹50,000 furnishes Part A (goods details) and Part B (conveyance details) of FORM GST EWB-01. Solve questions by checking value, person, mode and Part B.

Understand Generation of E-way Bill: Persons, Value and Part A/B

An e-way bill is a movement document for goods. Rule 138 of the CGST Rules says that a registered person who causes movement of goods of consignment value exceeding ₹50,000 must furnish information before the movement starts. The portal then gives a unique number.

The rule applies to three situations: movement in relation to a supply, movement for reasons other than supply (for example, a branch transfer), and movement due to an inward supply from an unregistered person. So it is not limited to sales.

The form has two parts. Part A holds details of the goods and the parties. Part B holds the conveyance (vehicle) details. A unique number is generated on the portal when Part A is furnished. For movement by road, the e-way bill in FORM GST EWB-01 is generated after Part B is furnished. For movement by rail, air or vessel, Part B may be furnished before or after the movement starts. For movement by road, the bill is not valid unless Part B is furnished, except in the cases the rule exempts.

The consignment value is the value under section 15 declared in the invoice, bill of supply or delivery challan. It includes central tax, State/UT tax, integrated tax and cess charged in the document. It excludes the value of exempt goods where one invoice covers both exempt and taxable goods.

Who generates depends on who moves the goods. If the consignor or consignee moves them, that person generates the bill. If goods are handed to a transporter and no bill exists, the registered person gives transporter details and the transporter generates it from Part A. A transporter can also generate Part A on authorisation from the registered person. An e-commerce operator or courier agency can do so on the consignor's authorisation.

Key rules to remember

General threshold: E-way bill needed if consignment value > ₹50,000; Applies to movement for supply, for reasons other than supply, or due to inward supply from an unregistered person. Exactly ₹50,000 is not covered by the mandatory rule.
Consignment value: Value under section 15 in the invoice/bill of supply/delivery challan + CGST + SGST/UTGST + IGST + cess, if charged − value of exempt goods in a mixed invoice; Tax charged in the document is included. Exempt goods in the same invoice are excluded.
Part A: Part A of FORM GST EWB-01 = goods information; furnished before movement; A unique number is generated on the portal.
Part B: Part B of FORM GST EWB-01 = conveyance details; For road movement, the bill is not valid without Part B, except in the cases the rule exempts.
Job work between States: Principal in one State, job worker in another: e-way bill irrespective of value; Generated by the principal or the job worker, if registered.
Handicraft goods: Exempt-from-registration person (section 24(i) and (ii)) moving handicraft goods inter-State: e-way bill irrespective of value; The person generates it.
Rail, air or vessel: Registered supplier or recipient generates; Part B before or after movement; Railways must not deliver goods without the e-way bill.
Unique number validity: Unique number from Part A valid for 15 days for updating Part B; Stated in the second proviso to sub-rule (9).

How to solve Generation of E-way Bill: Persons, Value and Part A/B questions

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

1Identify the movement: supply, non-supply reason (such as branch transfer), or inward supply from an unregistered person.
2Compute the consignment value: invoice value plus taxes and cess charged, less exempt goods in a mixed invoice.
3Compare with ₹50,000. Above it, an e-way bill is required. Then check the special cases that apply regardless of value (inter-State job work, handicraft goods).
4Check the exemptions in sub-rule (14), such as non-motorised conveyance and goods in the Annexure.
5Decide who generates: consignor or consignee if they move the goods, the transporter if goods are handed over, or an e-commerce operator or courier on authorisation.
6State what is furnished: Part A (goods) before movement and Part B (vehicle) for road movement. For rail, air or vessel, Part B can be furnished before or after movement.
7Conclude with the unique number and the EBN made available to supplier, recipient and transporter.

Quickest way: Four-check shortcut

When to use it: Use it for MCQs and short case questions with limited time.

Value: invoice plus tax minus exempt goods. Is it above ₹50,000?
Exception: inter-State job work or handicraft? Then no value limit applies.
Exemption: goods or conveyance covered by sub-rule (14)? Then no bill is needed.
Person and part: who moves the goods decides who generates; Part A is goods, Part B is vehicle.

Common mistakes in Generation of E-way Bill: Persons, Value and Part A/B

Computing consignment value on the basic price without tax.
Students think of taxable value only.
Fix: Add central tax, State/UT tax, integrated tax and cess charged in the document. Deduct only exempt goods in a mixed invoice.
Applying the bill only to sales.
The word supply dominates GST thinking.
Fix: Remember the three triggers: supply, reasons other than supply, and inward supply from an unregistered person.
Treating exactly ₹50,000 as requiring an e-way bill.
Confusion between 'exceeding' and 'at least'.
Fix: The rule says value exceeding ₹50,000. At ₹50,000 or less it is not mandatory, though it may be generated at the person's option.
Mixing up Part A and Part B.
Both parts belong to the same form.
Fix: Part A holds goods details. Part B holds conveyance details. Part B is what makes a road-movement bill valid.
Forgetting the job work and handicraft exceptions.
Students memorise only the ₹50,000 limit.
Fix: Inter-State principal to job worker movement and inter-State handicraft movement by a person exempt from registration need a bill irrespective of value.

Worked examples

Example 1

Ravi Traders, Pune (registered), sends goods to a buyer in Nagpur. The invoice shows taxable goods ₹44,000, IGST at 12% and exempt goods ₹3,000. Is an e-way bill required?

Show the solution

IGST on taxable goods = 12% × ₹44,000 = ₹5,280.
Invoice total including exempt goods = ₹44,000 + ₹5,280 + ₹3,000 = ₹52,280.
Consignment value excludes exempt goods in a mixed invoice: ₹52,280 − ₹3,000 = ₹49,280.
Compare with ₹50,000: ₹49,280 does not exceed ₹50,000.

Answer: No e-way bill is mandatory, as consignment value is ₹49,280. Ravi Traders may still generate one at its option.

Example 2

Sharma Textiles, a registered person in Surat, sends goods worth ₹30,000 to a job worker in Jaipur (another State) for processing. Is an e-way bill needed, and who can generate it?

Show the solution

Identify the movement: principal in one State sending goods to a job worker in another State.
The third proviso to sub-rule (1) requires an e-way bill irrespective of the value of the consignment.
It is generated by the principal or the job worker, if registered.
Part A is furnished before movement. Part B (vehicle details) is furnished for road movement.

Answer: Yes. An e-way bill is required despite the value being below ₹50,000. The principal or the job worker, if registered, can generate it.

Exam tips

Write the value test explicitly: 'consignment value exceeds ₹50,000'. Show the computation with tax and without exempt goods.
In case scenarios, scan for inter-State job work, handicrafts, unregistered suppliers and transporters. These change the answer.
Keep Part A and Part B distinct in one line each. Examiners often ask what each part contains.
State the three movement triggers in theory answers: supply, non-supply reasons and inward supply from unregistered persons.

Practice questions from E-way Bill

Generation of E-way Bill: Persons, Value and Part A/B in other exams

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

Generation of E-way Bill: Persons, Value and Part A/B: frequently asked questions

Who must generate an e-way bill under Rule 138?

A registered person who causes movement of goods of consignment value exceeding ₹50,000 must furnish Part A before movement. The movement may be for supply, for reasons other than supply, or due to inward supply from an unregistered person.

What is the difference between Part A and Part B of FORM GST EWB-01?

Part A contains information about the goods. Part B contains the conveyance details. For road movement, the e-way bill is not valid unless Part B is furnished, subject to the exceptions in the rule.

Does the ₹50,000 limit include GST?

Yes. The consignment value includes central tax, State or Union territory tax, integrated tax and cess charged in the document. It excludes the value of exempt goods where one invoice covers both exempt and taxable goods.

Can an e-way bill be generated below ₹50,000?

Yes. The registered person or the transporter may, at their option, generate and carry an e-way bill even if the consignment value is below ₹50,000. An unregistered person may also opt to generate one.

Can a transporter generate the e-way bill?

Yes. A transporter can furnish Part A on authorisation from the registered person. Also, when goods are handed over for road transport and no bill has been generated, the transporter generates it from the information in Part A.