Generating an e-Way Bill (Electronic Way Bill) is mandatory for the movement of goods in India under the GST regime when the value exceeds ₹50,000. Below is a step-by-step process to generate an e-Way Bill:

Step 1: Prerequisites for Generating e-Way Bill

1. GSTIN of the supplier and recipient (if registered).
2. Invoice/Delivery Challan details (invoice number, date, value, HSN code, etc.).
3. Transport Details (vehicle number, transporter ID, or distance if unregistered).
4. Valid Login Credentials on the e-Way Bill Portal.

Step 2: Login to the e-Way Bill Portal

1. Visit https://ewaybillgst.gov.in.
2. Enter your Username and Password.
3. Enter the Captcha and click “Login”.

Step 3: Generate e-Way Bill

1. Go to “Generate New” under the “e-Way Bill” tab.
2. Select “Generate – Under Invoice” (if based on an invoice) or “Generate – Under Delivery Challan” (if no invoice exists).

Step 4: Fill in the Required Details

A. Supplier/Consignor Details

• GSTIN of the supplier (auto-filled if logged in).
• Place of dispatch (PIN code required).

B. Recipient/Consignee Details

• Enter GSTIN (if registered) or select “Unregistered”.
• Place of delivery (PIN code required).

C. Invoice/Challan Details

• Invoice/Delivery Challan No. & Date.
• Value of goods (must be > ₹50,000).
• HSN Code (minimum 4 digits).
• Reason for transportation (Supply, Export, etc.).

D. Item Details

• Description, Quantity, Unit, Taxable Value, GST Rate, etc.

E. Transport Details

• Distance (in km) – Mandatory.
• Mode of Transport (Road, Rail, Air, Ship).
• Vehicle No. (if known at the time of generation).
• Transporter ID (if a registered transporter is used).
• If transporter is unregistered, select “Unregistered”.

Step 5: Validate & Submit

1. Click “Validate” to check for errors.
2. Click “Generate” to create the e-Way Bill.

Step 6: Download/Print e-Way Bill

• After generation, the EBN (e-Way Bill Number) is displayed.
• Download the e-Way Bill in PDF/JSON format.
• Print a copy for the transporter.

Important Notes

✔ Validity Period of e-Way Bill:

• Upto 100 km – 1 day
• 100-300 km – 3 days
• 300-500 km – 5 days
• Beyond 500 km – 10 days

✔ Update Vehicle Number: If not entered earlier, update it before movement.

✔ Cancel e-Way Bill: If goods are not transported within 24 hours.

✔ Part-B Update: If vehicle number changes, update Part-B of the e-Way Bill.

Common Issues & Solutions

🔹 Error in GSTIN: Ensure recipient GSTIN is correct.
🔹 Invalid HSN Code: Use at least 4-digit HSN.
🔹 Vehicle Not Updated: Update Part-B before dispatch.

This process ensures compliance with GST rules for the movement of goods. Let me know if you need further clarification! 🚛📦