New Compliance Requirements
Process to Update Vehicle Number
Updating Transporter ID
How to Reject EWBs
Cancellation of e-Way Bills
Extending Validity of E-Way Bills
FAQs on E-Way Bills
Mandatory "Ship To" GSTIN
From 1st August 2026, it is mandatory to include the "Ship To" GSTIN in e-Way Bills.
Applicable for B2B and SEZ transactions.
Enter 'URP' if the consignee is unregistered.
Ensures accurate consignee information.
Voluntary Closure of E-Way Bills
A new feature allows voluntary closure of e-Way Bills once goods are delivered.
Closure can be done on the delivery day or the next day.
Can be executed by supplier, recipient, or transporter.
Requires OTP verification for closure.
Updating Vehicle Number
Vehicle numbers can be updated post e-Way Bill generation.
Login to the e-Way Bill portal.
Select 'Update Vehicle No' under 'e-Waybill'.
Enter the new vehicle number and submit.
Bulk Update Option
Update vehicle numbers for multiple e-Way Bills simultaneously.
Download the Excel template from the portal.
Fill in the required vehicle details.
Upload the completed template back to the portal.
Why Update Transporter ID?
Transporter ID updates ensure the correct transporter is associated with the e-Way Bill.
Necessary when goods are transferred to a new transporter.
Ensures compliance with GST regulations.
Facilitates accurate tracking of goods.
Steps to Update Transporter ID
Follow these steps to update the Transporter ID on an e-Way Bill.
Log into the e-Way Bill portal.
Select 'Update Transporter ID' option.
Enter the new Transporter ID and confirm.
Rejection Process Overview
Recipients can reject e-Way Bills if they are incorrect or unauthorized.
Rejection must be done within 72 hours of generation.
Log into the GST portal to reject.
Provide reasons for rejection in the portal.
Common Reasons for Rejection
Understand why e-Way Bills are typically rejected.
Incorrect consignee details.
Unauthorized goods movement.
Discrepancies in invoice and e-Way Bill data.
When to Cancel an e-Way Bill
Cancellation is necessary when goods are not transported as planned.
Must be done within 24 hours of generation.
Applicable if goods are not dispatched.
Can be initiated by the generator of the e-Way Bill.
Steps to Cancel an e-Way Bill
Follow these steps to cancel an e-Way Bill.
Log into the e-Way Bill portal.
Select 'Cancel' under 'e-Waybill'.
Enter the e-Way Bill number and confirm cancellation.
Extending Validity Period
Extension is possible if goods are not delivered within the initial validity.
Log into the e-Way Bill portal.
Select 'Extend Validity' option.
Provide reasons and new expected delivery date.
Conditions for Extension
Understand the conditions under which validity can be extended.
Extension must be applied before the original validity expires.
Applicable in cases of unforeseen delays.
Requires justification for extension.
What is the penalty for not carrying an e-Way Bill?
The penalty for not carrying an e-Way Bill is ₹10,000 or the tax sought to be evaded, whichever is greater, under Section 129 of the CGST Act.
Can an e-Way Bill be modified after generation?
No, once generated, the e-Way Bill cannot be modified. However, vehicle number and transporter ID can be updated.
How long is an e-Way Bill valid?
The validity of an e-Way Bill depends on the distance to be traveled: 1 day for every 100 km for regular vehicles and 20 km for over-dimensional cargo.
Is an e-Way Bill required for all goods?
An e-Way Bill is required for goods valued over ₹50,000, except for exempted categories like certain agricultural products.
Can an e-Way Bill be generated for multiple invoices?
Yes, a consolidated e-Way Bill can be generated for multiple invoices if they are being transported in the same vehicle.
What happens if an e-Way Bill expires during transit?
If an e-Way Bill expires during transit, it must be extended before the expiry to avoid penalties and ensure compliance.
Who can generate an e-Way Bill?
An e-Way Bill can be generated by the supplier, recipient, or transporter of the goods.
Is an OTP required for e-Way Bill closure?
Yes, an OTP sent to the registered mobile number is required to close an e-Way Bill voluntarily.
Can e-Way Bills be generated offline?
No, e-Way Bills must be generated online through the GST portal or via SMS and mobile app facilities.
What is the process for generating a consolidated e-Way Bill?
To generate a consolidated e-Way Bill, log into the e-Way Bill portal, select 'Generate Consolidated EWB', and enter the individual e-Way Bill numbers.