GST E-Way Bill Services

An E-Way Bill is a statutorily mandated electronic document required for the movement of goods of value exceeding the prescribed threshold — governed by Section 68 of the CGST Act, 2017 read with Rules 138, 138A, 138B, 138C, 138D, and 138E of the CGST Rules, 2017. Every registered person who causes the movement of goods in relation to a supply, for reasons other than supply (such as job work, branch transfer, returns, line sales, or exhibitions), or due to inward supply from an unregistered person, is required to generate an E-Way Bill on the common portal (ewaybillgst.gov.in) before the commencement of movement. Each E-Way Bill carries a unique 12-digit EBN (E-Way Bill Number) and is valid for a limited period linked to the distance to be covered, making timing, accuracy, and validity management the three cornerstones of E-Way Bill compliance.

E-Way Bill compliance touches virtually every moving part of a business — the consignor generating Part A with invoice details, the transporter updating Part B with vehicle and conveyance information, drivers carrying the EBN during transit, warehouses recording transshipments, multi-vehicle journeys needing vehicle updates, rejected consignments requiring cancellation within 24 hours, and detention cases under Section 129 triggered when E-Way Bill discrepancies are detected at check-posts or through interception. Related instruments — the e-invoice / IRN system, FASTag / RFID integration, Rule 138E blocking of E-Way Bill generation for non-filers, and MOV-series forms for detention — mean E-Way Bills are no longer a standalone compliance but part of an interconnected enforcement ecosystem that directly affects operations, logistics, and customer delivery commitments.

Our GST E-Way Bill Services provide end-to-end support — from registration on the E-Way Bill portal, day-to-day bulk and single generation, vehicle and transporter updates, Part A / Part B management, extension and cancellation handling, e-invoice-linked auto-generation, reconciliation with GSTR-1 and transport records, and urgent representation in detention and Section 129 / 130 cases — so that your goods keep moving, your compliance stays clean, and your exposure to detention, penalty, and confiscation risk is contained at every stage of the supply chain.

Rs. 50,000+
Consignment value trigger
200 km / Day
Validity per 200 km slab
24 Hours
Cancellation window
Section 129
Detention & penalty risk
Laws & Frameworks We Work Under
CGST Act – Sec 68
CGST Act – Sec 129 / 130
CGST Rules – Rule 138
CGST Rules – Rule 138A / 138B
CGST Rules – Rule 138C / 138D
CGST Rules – Rule 138E
Forms EWB-01 / 02 / 03 / 04
Forms MOV-01 to MOV-11

Main Categories of E-Way Bill Movements We Handle

Outward Supply

Sales & Outward Movements

E-Way Bills for regular outward supplies including B2B, B2C, exports, and deemed exports.

  • B2B tax invoices
  • Export shipments
  • SEZ supplies
  • Deemed exports
  • Sale on approval
  • Consignment sales
Inward Supply

Inward & Import Movements

E-Way Bills for inward supplies from suppliers, unregistered persons, and imports.

  • Inward from URD
  • Import from port
  • Bonded warehouse
  • Purchase returns
  • Inter-state inward
  • Vendor-managed stock
Non-Supply

Branch Transfer & Job Work

E-Way Bills for movement of goods for reasons other than supply under Rule 138.

  • Branch / depot transfer
  • Job work dispatch
  • Job work return
  • Exhibition / fairs
  • Line sales / demo
  • Semi-finished transfer
Transporter

Transporter-Led Movements

Consolidated E-Way Bills, Part B updates, and transshipment handling by GTAs.

  • Consolidated EWB-02
  • Part B updates
  • Vehicle change
  • Multi-vehicle journeys
  • Transporter ID (TRANSIN)
  • Hub & spoke routing
Returns

Sales Returns & Rejections

E-Way Bills for sales returns, rejected consignments, and credit note movements.

  • Sales return
  • Rejection dispatch
  • Damage / replacement
  • Credit-note backed
  • Repair & return
  • Reverse logistics
Special Cases

Detention & Special Movements

Urgent handling of detention cases, bond / security release, and sensitive movements.

  • Section 129 detention
  • Section 130 confiscation
  • MOV-series response
  • Bond / bank guarantee
  • Over-dimensional cargo
  • Railway / air / ship

Key E-Way Bill Forms at a Glance

EWB-01

E-Way Bill

Main E-Way Bill with Part A (invoice details) and Part B (vehicle details) under Rule 138.

Rule 138 EBN
EWB-02

Consolidated E-Way Bill

Single consolidated document generated by transporter for multiple consignments in one vehicle.

Consolidated GTA
EWB-03

Verification Report

Report of verification / inspection of goods and conveyance by the proper officer.

Part A / B Inspection
EWB-04

Detention Intimation

Intimation by transporter where a vehicle has been detained for more than 30 minutes.

Detention Grievance
ENR-01

URP / Enrolment

Enrolment form for unregistered transporters to obtain a Transporter ID (TRANSIN).

TRANSIN URP
MOV-01

Statement of Driver

Statement of the person-in-charge of the conveyance recorded on interception.

Sec 68 Interception
MOV-06 / 07

Detention & SCN

Detention order and notice proposing tax / penalty under Section 129 of the CGST Act.

Sec 129 Penalty
MOV-09 / 11

Order / Confiscation

Order of demand and confiscation / release of goods and conveyance under Sections 129 / 130.

Sec 130 Release

What Our E-Way Bill Engagement Covers

Setup

Registration & System Setup

Portal registration, sub-user creation, API / bulk tool configuration, and master data setup.

  • EWB portal registration
  • Transporter enrolment
  • Sub-user rights
  • API integration
  • Client / item masters
  • E-invoice linkage
Daily Ops

Daily Generation & Updates

Day-to-day generation, Part B vehicle updates, extensions, cancellations, and rejections.

  • Single / bulk generation
  • Part A / Part B entry
  • Validity extension
  • Cancellation (24 hrs)
  • Rejection by recipient
  • Transporter ID update
Control

Reconciliation & Detention Support

Reconciliation with GSTR-1 / e-invoice, Rule 138E monitoring, and detention case representation.

  • EWB vs GSTR-1 match
  • EWB vs e-invoice
  • Rule 138E blocking
  • Section 129 defence
  • MOV reply & release
  • Appeal under Sec 107

Our GST E-Way Bill Services

01

Portal Registration & Setup

E-Way Bill portal registration, transporter enrolment (ENR-01), sub-user creation, and master setup.

02

Single & Bulk Generation

Generation of EWB-01 and consolidated EWB-02, via portal, Excel upload, or API integration.

03

Part B & Vehicle Updates

Vehicle number entry, transshipment updates, multi-vehicle journey handling, and conveyance changes.

04

Extension & Cancellation

Validity extension for genuine delays, 24-hour cancellations, and recipient rejection handling.

05

E-Invoice Integration

Auto-generation of Part A from e-invoice / IRN to eliminate duplicate data entry and mismatches.

06

EWB Reconciliation

Reconciliation of E-Way Bills with GSTR-1, e-invoice, and transport records to catch gaps early.

07

Rule 138E Unblocking

Handling of E-Way Bill generation blocking for non-filers and restoration once compliance is regularised.

08

Detention / Section 129

Urgent representation for detained goods and vehicles — MOV reply, security, release, and appeal.

When You Need Expert E-Way Bill Support

High Dispatch Volume

Businesses with hundreds of daily consignments needing bulk tools, API, and disciplined workflows.

Multi-State Operations

Pan-India operations with inter-state movements, branch transfers, and state-specific thresholds.

E-Invoice Applicability

Taxpayers under e-invoicing needing IRN-linked E-Way Bills with zero data mismatches.

Job Work Intensive

Manufacturers with continuous job work movements and ITC-04 linkages.

Goods Detention

Vehicle intercepted, goods detained, and MOV notices issued — response needed within hours.

Rule 138E Blocking

GSTIN blocked from generating E-Way Bills due to return defaults — urgent regularisation needed.

Over-Dimensional Cargo

Special movements of ODC, plant & machinery, project cargo with unique validity rules.

Transporter Operations

GTAs needing TRANSIN, consolidated EWBs, Part B updates, and grievance management.

Information & Documents Needed

Consignment Data

  • Tax invoice / bill of supply
  • Delivery challan
  • Bill of entry (imports)
  • HSN / SAC codes
  • Taxable value & tax
  • Reason for transportation
  • Document serial & date

Party & Route Data

  • Consignor GSTIN & address
  • Consignee GSTIN & address
  • Ship-to / bill-to details
  • Dispatch & delivery PIN
  • Approximate distance
  • Place of supply
  • URD party address

Transport Data

  • Vehicle registration number
  • Transporter name & TRANSIN
  • LR / RR / AWB / BL number
  • Mode: road / rail / air / ship
  • Date of transport
  • Driver details
  • FASTag / RFID info

Our End-to-End E-Way Bill Approach

1

Setup & Masters

Portal registration, sub-users, API / bulk tool setup, and consignor / consignee masters.

2

Daily Generation

Single, bulk, or API-based generation of EWB-01 / EWB-02 with validity monitoring.

3

Updates & Cancellations

Part B vehicle entries, extensions for genuine delays, cancellations, and rejections.

4

Reconciliation

Monthly reconciliation of EWB data with GSTR-1, e-invoice, and transport records.

5

Detention Support

Urgent MOV responses, Section 129 defence, release of goods, and appeal management.

Why Choose Us for GST E-Way Bill Services

End-to-end E-Way Bill coverage
High-volume bulk & API support
Zero tolerance on validity lapses
E-invoice linked accuracy
Rapid detention response
Section 129 litigation strength
Rule 138E blocking resolution
Transporter & GTA expertise

FAQs on GST E-Way Bills

What is an E-Way Bill and when is it required?
An E-Way Bill is an electronic document generated on the common portal (ewaybillgst.gov.in) for the movement of goods of value exceeding Rs. 50,000 (in a single invoice, bill, or delivery challan), as mandated under Section 68 of the CGST Act read with Rule 138. It is required for inter-state movement, movement in relation to a supply, movement for reasons other than supply (such as branch transfers, job work, exhibitions, returns, semi-knocked-down / completely-knocked-down supplies), and inward supplies from unregistered persons. Each E-Way Bill carries a unique 12-digit E-Way Bill Number (EBN) and has Part A (invoice / consignment details) and Part B (vehicle / conveyance details). For intra-state movements, individual states can prescribe their own thresholds and exemptions, so state-specific notifications must always be checked.
Who is required to generate the E-Way Bill — consignor, consignee, or transporter?
The responsibility to generate the E-Way Bill lies primarily with the registered person causing the movement of goods — this is typically the consignor if he arranges transport, or the consignee if the goods are being received on his account with his own transport. Where goods are handed over to a transporter and neither the consignor nor the consignee generates the E-Way Bill, the transporter is required to generate it on the basis of information furnished by the consignor. Where the supplier is unregistered and the recipient is registered, the movement is deemed to be caused by the recipient. In practice, the E-Way Bill is most often generated by the consignor, with Part A filled based on the tax invoice and Part B filled by the consignor or the transporter depending on who controls vehicle assignment.
What is the validity of an E-Way Bill and how is it calculated?
The validity of an E-Way Bill is linked to the approximate distance between the place of dispatch and the place of delivery. As a general rule, for normal cargo, one day of validity is granted for every 200 kilometres or part thereof, and for over-dimensional cargo / multimodal shipment where at least one leg is by ship, one day of validity is granted for every 20 kilometres or part thereof. Validity is calculated from the time of first entry in Part B of Form GST EWB-01. If the goods cannot be transported within the original validity due to exceptional circumstances — vehicle breakdown, trans-shipment delay, natural calamity, law-and-order situations — the E-Way Bill can be extended within 8 hours before or 8 hours after expiry on the portal, with reasons recorded.
What is the penalty for transporting goods without an E-Way Bill?
Movement of goods without a valid E-Way Bill can attract detention and seizure under Section 129 of the CGST Act, along with penalty. Where the owner of the goods comes forward, penalty under the current framework is 200% of tax payable on the taxable goods (or 25% of the value in case of exempted goods, subject to prescribed caps), and where the owner does not come forward, penalty is 50% of the value of goods (or 5% in case of exempted goods, subject to prescribed caps), subject to the provisions of Section 129 as amended. If tax and penalty are not paid within the specified period, the department can proceed for confiscation of goods and conveyance under Section 130. An appeal lies under Section 107, subject to 25% pre-deposit in the case of Section 129 orders. Given the monetary and operational impact, clean E-Way Bill compliance is significantly cheaper than fighting detention cases.
Can an E-Way Bill be cancelled or modified after generation?
An E-Way Bill can be cancelled within 24 hours of generation by the person who generated it, provided the goods have not been verified in transit by the officer. Once verified, cancellation is not permitted. Part A details — such as invoice number, consignor or consignee details, value, or HSN — cannot be modified once generated; if incorrect, the E-Way Bill must be cancelled within 24 hours and a fresh one issued. Part B (vehicle details), however, can be updated multiple times during the journey for genuine reasons such as vehicle change, trans-shipment, or breakdown. The recipient also has the facility to accept or reject an E-Way Bill generated against his GSTIN within 72 hours of generation or before delivery, whichever is earlier, failing which it is deemed accepted.
What is Rule 138E blocking of E-Way Bills and how is it resolved?
Rule 138E of the CGST Rules prohibits a registered person from generating E-Way Bills (as consignor, consignee, or transporter) if he has failed to file GSTR-3B for two or more consecutive tax periods (in the case of monthly filers) or equivalent default in the case of composition and QRMP taxpayers. The effect is immediate and disruptive — the GSTIN is blocked on the EWB portal and consignments cannot be dispatched legally, effectively paralysing business. Unblocking is automatic once the pending returns are filed on the GSTN portal (typically within a day of filing), but in exceptional cases the jurisdictional officer can unblock on Form EWB-05 / EWB-06. The simplest defence is disciplined return filing — we build Rule 138E risk monitoring into every compliance engagement.
Is E-Way Bill still required when an e-invoice / IRN has been generated?
Yes — e-invoice (IRN) and E-Way Bill are two linked but distinct compliances. An e-invoice validates the invoice itself by generating a unique Invoice Reference Number (IRN) and QR code on the IRP portal. An E-Way Bill, on the other hand, authorises the movement of goods. For taxpayers covered under e-invoicing, the E-Way Bill can be auto-populated from the IRN at the time of generation on the EWB portal — Part A is taken from the e-invoice and Part B is to be filled separately. Where Part B transport details are also provided with the e-invoice, the E-Way Bill can even be generated simultaneously with the IRN. This integration eliminates duplicate data entry and significantly reduces mismatches between GSTR-1, e-invoice, and E-Way Bill data.
How should we respond if our vehicle is detained under Section 129?
Vehicle detention under Section 129 is highly time-sensitive. The first step is to obtain copies of MOV-01 (statement of the person-in-charge), MOV-02 (order of physical verification), and subsequent MOV-06 (detention order) and MOV-07 (notice of penalty). A detailed examination of the alleged discrepancy is essential — minor errors of typography, PIN code mismatch, or part B not updated in transit have, in various judicial pronouncements, been held not to warrant full detention. A reply to MOV-07 with supporting documents should be filed within the prescribed period, usually along with a request for provisional release against bond / security under MOV-08. If an adverse order under MOV-09 / MOV-11 is passed, an appeal lies under Section 107 with 25% pre-deposit. Throughout, operational priority is release of goods at minimum cost — but without prejudicing the appellate case.

Every Consignment Moves On Time, With Full Compliance

Partner with our specialists for end-to-end GST E-Way Bill Services — generation, reconciliation, e-invoice integration, Rule 138E resolution, and Section 129 detention defence — under one roof.

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