Guides · GST
What is an e-way bill?
An e-way bill is an electronic waybill generated on the GST portal to move a consignment of goods. It is generally required when the value of the goods being moved is more than ₹50,000.
When an e-way bill is required
An e-way bill is required for the movement of goods whose consignment value exceeds ₹50,000, whether the movement is for a supply, a return, or an inward supply from an unregistered person. Some categories and some intra-state movements have their own thresholds and exemptions.
The bill links the physical movement to the underlying document — the tax invoice, bill of supply, or delivery challan — so the goods in transit can be matched to a record.
The two parts of an e-way bill
An e-way bill has two parts. Part A carries the consignment details — the recipient's GSTIN, place of delivery, invoice or challan number and date, value, HSN, and reason for transport. Part B carries the transport details — the vehicle number or transporter document.
The e-way bill has a validity based on the distance to be covered, after which it must be extended if the goods are still in transit.
How Lekha fits the movement of goods
Lekha generates GST-compliant delivery challans and tax invoices against a purchase order, with HSN and place of supply already on the document — the same details an e-way bill's Part A needs.
Lekha records what your documents say and tracks the money on both sides — what you owe and what you are owed. It records and tracks; it does not replace your accountant.
Questions
- What is the e-way bill threshold?
- An e-way bill is generally required when the consignment value of the goods being moved exceeds ₹50,000, subject to category-specific and state-specific rules.
- Is an e-way bill needed for services?
- No. The e-way bill applies to the movement of goods. Services do not move physically and do not need one.
- What are Part A and Part B of an e-way bill?
- Part A holds the consignment and document details; Part B holds the transport details such as the vehicle number. Both are needed for goods in transit.
This guide is general information, not legal or tax advice. Confirm the current rules and your own circumstances for any specific case.