E-Way Bill Format: GST EWB-01 Full Form — free download in Excel, Word and PDF (2024)

The E‑WayBill isanelectronic document that you must fill out and submit when transporting goods within India. Itisrequired for goods valued more than₹50,000. Tofill this E‑WayBill, you must visit the official site ewaybillgst.gov.in before commencing the movement ofgoods. Also, the E‑WayBill system ismandated under the Goods and Services Tax (GST) laws. Specifically, section 68ofthe GST Act, read with Rule138 ofthe GST Rules.

But how doyou get started with the E‑WayBill process? Well, the first step togenerating the E‑WayBill requires anE‑WayBill filing ofFORM GST EWB‑01. This can beacomplex process ifyou are not aware ofit. Ifyou find filing anE‑WayBill daunting, don’t worry.

Inthis article, we’ll answer what anE‑WayBill isand how itworks, along with the details onhow tomake anE‑WayBill, the documents toinclude, and much more. Read onand navigate the process effectively tounderstand the E‑WayBill format and its filling process. Let’s start byanswering some basic questions first.

Who Needs anE‑WayBill?

Nowadays, businesses often process sales and purchase orders (POs) through asystematic order management system like anapp orsoftware. This istrue for businesses transporting goods tothe same ordifferent states within India, asthey’ll berequired togenerate POs, E‑WayBills, and other documents tocomply with the transport regulations.

The onus ofgenerating anE‑WayBill lies ondifferent parties involved intransporting goods, asmentioned below.

Registered Person (Supplier orRecipient)

Ifaregistered person (under GST) transports goods intheir own orhired conveyance byrail, air, orvessel, they are liable for generating the E‑WayBill. This isapplicable whether they are the supplier (consignor) orthe recipient (consignee) ofthe goods.

Transporter

When goods are handed over toatransporter for transportation, the transporter generates the E‑WayBill using the E‑WayBill full form.

The registered person should furnish the transporter with the essential details togenerate the E‑WayBill onthe common portal.

Unregistered Suppliers

Incases where the supplier isunregistered, the recipient orthe transporter ofthe goods isresponsible for generating the E‑WayBill.

Exemptions from Generating anE‑WayBill

There are specific scenarios where generating anE‑WayBill isnot required:

• Small Consignments: Transporters donot need togenerate anE‑WayBill (Form EWB‑01or EWB‑02) ifeach consignment inthe conveyance isvalued atRs50,000or less, even ifthe total value ofall consignments exceeds Rs50,000.
• Unregistered Transporters: Upon enrolling onthe E‑WayBill portal, they are issued aTransporterID, which they can use togenerate E‑WayBills.

Situations Where anE‑WayBill isNot Required

There are different circ*mstances wherein you are not required tofile anE‑WayBill. Here are those:

• Non‑Motor Transport: When goods are transported via non‑motorized vehicles.
• Customs Movements: When you move goods from acustoms port, airport, air cargo complex, orland customs station toanInland Container Depot (ICD) orContainer Freight Station (CFS) for customs clearance.
• Under Customs Supervision: Goods transported under customs supervision orseal.
• Customs Bond Movements: Goods transported under acustoms bond from anICD toacustoms port orbetween two customs stations.
• Transit Cargo: Goods intransit toorfrom Nepal orBhutan.
• Defense Formations: Movements bydefense formations under the Ministry ofDefense asconsignor orconsignee.
• Empty Cargo Containers: When transporting empty cargo containers.
• Weighbridge Movements: Goods transported toorfrom aplace ofbusiness toaweighbridge within 20kilometers, provided ithas adelivery challan.
• Government Consignments byRail: Goods transported byrail where the consignor isthe Central Government, State Governments, oralocal authority.
• State/Union Territory Exemptions: Goods specified asexempt from E‑WayBill requirements under the respective State/Union Territory GST Rules.
• Specified Goods: Transport certain specified goods, including exempt supply ofgoods, goods treated asnosupply under Schedule III, and certain goods listed inthe Central Tax Rate notifications.

Note: Part Bofthe E‑WayBill must not befilled ifthe distance between the consignor/consignee and the transporter isless than 50km and the transportation iswithin the same state.

Now that you know whether ornot you need tofill out the E‑WayBill full form, let’s understand the E‑Way Bill format. First, we’ll dive into its benefits and then explore the E‑WayBill form fields, E‑WayBill examples, and much more.

Benefits ofE‑WayBill Format

The E‑WayBill format has many advantages that contribute tostreamlining the process ofgoods transportation and ensuring compliance with GST regulations.

Here are some ofthe key benefits:

Simplified Documentation

• Consolidated E‑WayBills: The E‑WayBill format contributes tocreating asingle consolidated document for multiple consignments inasingle vehicle, reducing paperwork for transporters.
• Digital Convenience: E‑WayBills are electronic, eliminating the need for physical copies and streamlining the documentation process.

Enhanced Efficiency and Transparency

• Reduced Transit Time: The E‑WayBill system reduces delays atcheckpoints that promote faster transportation ofgoods.
• Real‑Time Tracking: The electronic format enables real‑time tracking ofgoods movement, improving transparency inthe supply chain.
• Improved Compliance: The E‑WayBill ensures strict adherence toGST regulations, reducing the risk oftax evasion and misuse ofinput tax credits.

Streamlined Logistics

• Optimized Supply Chain: Real‑time data ongoods movement promotes better planning and optimization ofthe supply chain.
• Cost and Time Savings: Provides astreamlined process that reduces transportation costs and time byminimizing delays and paperwork.

User‑Friendly Interface

• Easy Generation: The E‑WayBill portal provide E‑WayBill excel format download along with doc E‑WayBill and PDF format. This contributes toauser‑friendly options for generating E‑WayBills.
• Accessible Information: The E‑WayBill formats clearly outline the required fields and information, which makes iteasier for businesses tofollow the regulations.

Government Oversight

• Effective Monitoring: The E‑WayBill system offers the government valuable data for monitoring the movement ofgoods and identifying potential tax evasion.
• Data‑Driven Policymaking: The data collected through E‑WayBills help formulate better policies for the logistics and transportation sector.

Simplified E‑WayBill Documentation

• Consolidated E‑WayBills: The E‑WayBill format enables consolidating several individual bills into one transportation (ifthere’s one vehicle). This streamlines the documentation process byreducing the volume ofpaperwork and simplifying logistics management.
• Digital Convenience: E‑WayBills are electronic, eliminating the need for physical copies and streamlining the documentation process.

When toGenerate anE‑WayBill?

Generating anE‑WayBill ismandatory before initiating the transportation ofgoods inIndia. Non‑compliance can cause penalties which we’ll examine later. This ensures legal compliance and proper tracking ofgoods movement.

Asakey rule, you must have anE‑Way when the value ofthe goods being transported exceeds Rs.50,000. This value can beeither per invoice oraggregate for multiple invoices inasingle vehicle orconveyance.

The E‑WayBill system serves several essential purposes within the Indian GST framework:

Tracking Goods Movement

The primary reason togenerate the E‑WayBill istoenable the government totrack the movement ofgoods across the country. Once you generate the purchase order, the next step issafeguarding its transportation and taking the necessary steps.

You can download our purchase order templates with astep‑by‑step guide for Excel, Word, and Google Sheets format. Sellers can use this togenerate thePO and then move ahead with E‑WayBill generation, ensuring real‑time goods tracking.

This real‑time tracking helpsin:

• Preventing Tax Evasion: The E‑WayBill system restricts businesses from transporting goods without proper documentation, reducing the scope for tax evasion.
• Curbing Misuse ofInput Tax Credit: Verifying the actual movement ofgoods through anE‑Way ensures that businesses claim Input Tax Credit (ITC) only for genuine transactions.
• Enhancing Transparency: The E‑WayBill promotes transparency inthe supply chain, making iteasier for authorities tomonitor the flow ofgoods and recognize any irregularities.

Efficient Logistics

The E‑WayBill eligibility ensures streamlining the transportation process byeliminating the need for multiple checkposts and permits.

This resultsin:

• Faster Transit: Goods can move quickly through checkpoints, reducing transportation time and costs.
• Reduced Paperwork: E‑WayBill isgenerated digitally, eliminating the need for physical documents and simplifying the documentation process.

Data Analytics and Planning

The E‑WayBill system generates valuable data onthe movement ofgoods, which can beused for:

• Data‑Driven Policy Making: The government can analyze E‑WayBill data tocraft better policies for the logistics and transportation sector.
• Infrastructure Planning: The data provided inanE‑WayBill form isuseful inpinpointing bottlenecks intransportation routes toplan infrastructure development accordingly.

When Should anE‑WayBill BeIssued?

AnE‑WayBill must begenerated inthe following situations when the value ofthe goods being transported exceeds Rs.50,000, either per invoice orinaggregate for multiple invoices inasingle vehicle orconveyance:

InRelation toaSupply:

• For aSale: Movement ofgoods due toasale transaction where payment ismade.
• For aTransfer: Movement ofgoods such asbranch transfers.
• For Barter orExchange: Goods are exchanged instead ofpayment inmoney.

For Reasons Other Than Supply:

• Return ofGoods: When goods are being returned tothe supplier.

Inward Supply from anUnregistered Person

When goods are received from anunregistered supplier.

For these purposes, ‘supply’ refers tovarious scenarios, including:

• Supply made for aconsideration (payment) inthe course ofbusiness.
• Supply made for aconsideration, which may not beinthe course ofbusiness.
• Supply without consideration (without payment).

Inno‑frills words, anE‑WayBill iscritical for sales, transfers, and barter/exchange trades.

Besides, there are E‑Way rules for certain specified goods that demand you fill out the E‑WayBill form even ifthe consignment value isless than Rs.50,000.

These specified goods include:

• Inter‑State Movement ofGoods: From the principal toajob‑worker orbyaregistered job‑worker.
• Inter‑State Transport ofHandicraft Goods: Byadealer exempted from GST registration.

What isthe Validity ofthe E‑WayBill?

The validity ofanE‑WayBill hinges onthe distance the goods need totransit. Asper the regulations, the E‑WayBill form will remain valid for one day for every 100kilometers orpart thereof.

For example:

Ifthe goods are transported for adistance of250kilometers, the E‑WayBill will bevalid for 3days (2days for the first 200kilometers and 1day for the remaining 50kilometers).

What Fields Should BeIncluded inthe Document?

When generating anE‑WayBill, including specific fields toensure that all necessary information isdocumented accurately isessential. Pay close attention tothe E‑WayBill description, where different fields inthe form need tobefilled out brevity.

Let’s check out how the E‑WayBill form looks.

Let’s quickly discuss the key fields included inthe FORM GST EWB‑01.

PartA: Details ofthe Consignment

The key section where you must fill E‑WayBill details isthe Part Aform. This requires providing full details about the consignment, including details about the supplier, recipient and transported goods.

This section ensures that all necessary data isrecorded for compliance and tracking purposes.

Let’s explore these indetail:

• GSTIN ofSupplier: The GST Identification Number ofthe supplier.
• Place ofDispatch: The location from where the goods are scheduled tobedispatched.
• GSTIN ofRecipient: The GST Identification Number ofthe recipient.
• Place ofDelivery: The location where the goods are tobedelivered.
• Document Number: The invoice orbill number for the consignment.
• Document Date: The date ofthe invoice orbill.
• Value ofGoods: The total worth ofthe goods being transported.
• HSN Code: The Harmonized System ofNomenclature code for the goods.
• Reason for Transportation: Furnishing the reason for moving the goods like sales, return, job work, etc.
• Transporter Details: Information about the transporter, including their GSTIN (ifregistered), name, andID.

PartB: Details ofthe Transporter

AnE‑WayBill description isrequired for PartB, which requires mentioning the transporter’s details.

Note that you will only need tofill Part Bifthe transporter differs from the supplier orrecipient. Itincludes the transporter’sID, transporter document number, and vehicle number.

Details ofthe Transporter

• Vehicle Number: The vehicle’s registration number for transporting goods.
• TransporterID: TheIDofthe transporter ifthey are registered.
• Transporter Document Number: The document number provided bythe transporter, such astheLR number.
• Transporter Document Date: The date ofthe document provided bythe transporter.

Now that weknow the benefits ofthe E‑WayBill format and main forms where you need tofurnish the E‑WayBill details, the next action istotake astep‑by‑step approach tofiling the form.

Let’s explore this upnext.

Step‑by‑Step Guide onCreating and Filling Out the E‑WayBill

Creating and filling out anE‑WayBill involves ensuring that all necessary details are accurately captured and submitted.

Here’s our guide onE‑WayBills that help through the process.

Step1: Login tothe E‑WayBill Portal:

• Visit ewaybillgst.gov.in, the official site, tofill out the E‑WayBill form. Todothis, log inusing your credentials. Ifnew, create anew account byproviding the GSTIN

Step2: Navigate toE‑WayBill Generation

• Select ‘Generate New’ under the ‘E‑WayBill’ menu.

Step3: Fill inthe Required Details

• Complete Part Aofthe E‑WayBill form with consignment details. Here, mention the supplier’s and recipient’s details along with the invoice number, date, and the value ofgoods.

Fill PartA (Basic Details)

• Transaction Type: Choose whether the movement isfor outward supply, inward supply, orother reasons.
• Document Type and Details: Select the document type (tax invoice, bill ofsupply, etc.) and enter its number and date.
• From/To: Enter the complete address details ofthe starting point and destination, including PINcodes.
• Item Details: Provide adescription ofthe goods, their quantity, unit, HSN code, and value.
• Transportation Details: Choose the mode oftransport and enter the vehicle number (ifapplicable).
• Reason for Transportation (ifapplicable): Select the reason for transportation ifit’s required for the specific goods.
• Bill to— Shipto (ifapplicable): Enter the billing and shipping addresses ifthey differ.

Transporter Details

This isformB, where you’ll see the key details asunder:

• Here, you will have toenter the details ofthe transporter such asvehicle number and transporterID.
• Ifaseparate transporter isinvolved, enter their GSTIN, transporterID, and vehicle number.

Submit and Generate

Finally, check the details again toconfirm. Once done, submit and generate the form, which will look like this.

Ensure the following:

• Review all the entered details carefully.
• Click on ‘Submit’ togenerate the E‑WayBill.
• Aunique E‑WayBill Number (EBN) will begenerated.

E‑WayBill Format inDifferent File Types

Different E‑WayBill formats are available inmultiple file types, catering tovarious business needs and preferences.

These different E‑WayBill formats ensure flexibility and ease ofuse, helping generate and maintain bills inthe preferred document type.

Whether you prefer working with Excel, Word, PDF, orcloud‑based solutions like Google Docs and Google Sheets, there’s aformat that suits your workflow.

E‑WayBill Format inExcel

Apopular choice due toits familiarity and data organization capabilities.

E‑WayBills inExcel help create acustom template with pre‑defined fields, making the data entry efficient.

Dothe following:

• Open aNew Excel Worksheet: Open Excel and create anew worksheet named “E‑WayBill”.
• Add Required Columns: Include columns for all necessary E‑WayBill details, such assupplier and recipient information, item descriptions, HSN codes, quantity, unit, value, and tax details.
• Insert Formulas: Use formulas toautomate the calculation oftax amounts based onthe tax rate and taxable value.
• Save the File: After entering all required information, save the file inyour preferred format, such asExcel orCSV.

E‑WayBill Format inWord

AnE‑WayBill inMSWord provides amore document-oriented approach. While not ideal for complex calculations, itissuitable for creating visually appealing E‑WayBills with clear formatting and easy readability.

Here’s what you’ll need todo:

• Open aNew Word Document: Open anew document inWord and name it“E‑WayBill”.
• Add Necessary Fields: Create fields for essential details such assupplier and recipient information, item descriptions, HSNcodes, quantity, and value.
• Organize with Tables and Headings: Use tables toorganize the information and headings tomake itmore readable.
• Save the Document: Once all the information isentered, save the file asaWord document orPDF.

E‑WayBill Format inPDF

PDF isthe standard format for sharing and printing documents, ensuring consistent display across different devices and platforms. You can generate E‑WayBills inPDF format directly from the portal orconvert files from Excel orWord.

Consider taking the following key steps:

• Start with Word orExcel: Create the E‑WayBill ineither Word orExcel, including all necessary details.
• Convert toPDF: Save the document asaPDF file once itisready.
• Upload toGSTN Portal: Use the PDF document toupload the E‑WayBill information tothe GSTN portal.

E‑WayBill Format inGoogle Docs

Use Google Docs for E‑WayBill generation that provides real-time collaboration and easy access from anywhere with aninternet connection. It’s convenient for teams working together onE‑WayBills.

Here’s what you need todo:

• Open Google Docs: Create anew document and name it“E‑WayBill”.
• Insert aTable: Use the Insert tab toadd atable and include fields for all necessary E‑WayBill details.
• Organize Information: Use headings tostructure the information clearly.
• Save the Document: Once all details are entered, save and download the file inyour preferred format.

E‑WayBill Format inGoogle Sheets

Google Sheets issimilar toExcel, offering aspreadsheet-like interface within the Google Workspace. Using Google Sheets for E‑WayBills enables creating templates, performing calculations, and collaborating with others inreal time.

• Open Google Sheets: Create anew spreadsheet and name it“E‑WayBill”.
• Add Fields: Include columns for all required E‑WayBill details.
• Use Headings: Add bold headings tomake the information more readable.
• Save the Sheet: After entering all details, save the sheet inthe desired format.

E‑WayBill: Typical Mistakes and Ways toAvoid Them (and Penalties)

Ifnot handled carefully, the E‑WayBill system can beprone toerrors. These mistakes can range from simple data entry issues tomisunderstanding the regulations. The impact isdelays indelivery, hefty fines, and even legal consequences.

This section outlines common pitfalls inE‑WayBill generation and provides practical tips for accurate and compliant documentation.

Here are some common mistakes infiling E‑WayBills and we’ll explore ways toavoid those.

• Single Bill for Multiple Consignments: Create aseparate E‑WayBill for each invoice, even iftransported inthe same vehicle.
• Incorrect Bulk Generation: When using the bulk generation facility, ensure proper data entry. Avoid using outdated templates and double‑check the information before uploading.
• Incorrect Vehicle Number: Verify the vehicle number entered inPart Btoavoid issues during transportation.
• Missing Transporter Details: When applicable, provide accurate transporter details (ID, vehicle number) inPartB.
• Not Tracking Validity: Toavoid penalties, monitor the validity ofyour E‑WayBill and extend itifneeded (within the allowed time frame).
• Incorrect UserID: Use the correct userID associated with the relevant GSTIN toavoid errors.
• Poor Record-Keeping: Maintain proper records ofE‑WayBills generated bythird parties, ensuring accurate GSTIN information.
• Wrong Documents: Toprevent errors inthe E‑WayBill, upload the correct supporting documents (invoice, delivery challan, bill ofsupply).
• Incorrect Company Details: Toavoid complications, double‑check company details, including GSTIN, address, and contact information.

Ways toAvoid Errors

Now that weknow the common errors infiling E‑WayBills, let’s also explore major ways you can avoid those.

• Automated Solutions: Integrate automated E‑WayBill generation into your ERP systems tominimize manual errors.
• Thorough Verification: Always review all entered details before submitting the E‑WayBill.
• Master Data Maintenance: Maintain accurate master data for clients, customers, products, and suppliers topre‑fill information and avoid errors.
• Sub‑User Management: Train and manage sub‑users who generate E‑WayBills onyour behalf toensure accuracy.
• Utilize Available Tools: Use SMS‑based and Android‑based E‑WayBill management tools cautiously and verify data accuracy.
• APIInterface (for large businesses): Tominimize errors, consider using the API interface for high‑volume E‑WayBill generation.

Penalties for Non‑Compliance

Failing togenerate arequired E‑WayBill orproviding incorrect information can lead topenalties of ₹10,000or the amount oftax sought tobeevaded, whichever isgreater. Goods may also bedetained, leading tofurther complications and potential legal action.

Frequently Asked Questions

Now, let’s briefly explore common questions about the E‑WayBill.

What happens ifanE‑WayBill isgenerated, but goods are not transported?

Ifyou generate anE‑WayBill but donot transport the goods, you must cancel itwithin 24hours. Itremains valid ifnot repealed within that time, and any subsequent transport would require anew E‑WayBill.

Can anE‑WayBill begenerated for consignments ofvalue less than₹50,000?

Ideally, you’ll need togenerate anE‑WayBill only for consignments exceeding ₹50,000invalue. However, afew categories ofgoods require anE‑WayBill even iftheir value isless than₹50,000.

These include:

• Inter‑state movement ofgoods from aprincipal toajob worker.
• Inter‑state transportation ofhandicraft goods byadealer exempted from GST registration.

Can multiple consignments becombined under one E‑WayBill?

Yes, transporters can generate aconsolidated E‑WayBill for multiple consignments carried inasingle vehicle. This consolidation ofthe E‑WayBill simplifies the documentation process and helps manage multiple goods intransit more easily.

Can Imake changes tothe E‑WayBill after it’s generated?

Yes, you can make specific changes tothe E‑WayBill within 24hours ofits generation orbefore the initiation ofgoods movement. You must make these changes through the portal’s ’Update E‑WayBill’ option. However, changes like changing the vehicle number orGSTIN are not allowed once you update PartB, which contains vehicle identification number (transporter details).

What isthe penalty for not generating anE‑WayBill when required?

Failure togenerate anE‑WayBill when it’s mandatory can attract apenalty of ₹10,000or the tax sought tobeevaded (whichever isgreater). Additionally, the goods may bedetained, and further penalties may apply.

How are GST details integrated into the E‑WayBill?

You will need togenerate the E‑WayBill under GSTformat which requires including fields for capturing GST‑related information. This includes mentioning GSTIN ofthe supplier and recipient, HSN code, and tax amounts. Such integration ensures that the transportation ofgoods isaligned with GSTregulations and facilitates easier tax calculation and reporting.