E-Way Bill Generation: Step-by-Step Guide for India 2026

An e-Way Bill (EWB) is the digital movement document required under Rule 138 of the CGST Rules, 2017 before goods worth more than the applicable threshold are transported. Generating it correctly at the start prevents hold-ups at checkposts, depot rejections, and penalties under Section 129 of the CGST Act.

This guide walks through every operation on the EWB portal: generation, transporter assignment, RFID linking, validity calculation, extension, cancellation, multi-vehicle handling, system-generated EWBs, and the June 2026 Ship-To GSTIN change.

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1. Prerequisites Before You Log In

Who can generate an EWB

If a registered supplier fails to generate the EWB, the registered recipient must. If both are unregistered, the transporter must enrol on the portal and generate it.

Documents you need at the time of generation

• Tax invoice, bill of supply, delivery challan, credit note, debit note, or bill of entry (whichever is relevant)
• GSTIN of the consignee (or "URP" if they are unregistered)
• HSN code of the goods being moved (minimum 2-digit, 4-digit if turnover exceeds Rs 5 crore)
• Taxable value, applicable GST rate, and transport distance (PIN code to PIN code)
• Vehicle number or transporter GSTIN

For state-wise thresholds that determine whether an EWB is required at all, see the e-way bill state-wise limits guide.

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2. Part A vs Part B: What Goes Where

The EWB form is split into two parts for a practical reason. Part A captures what the goods are and who is moving them. Part B captures how they are being moved. Suppliers often generate Part A in advance; Part B is filled once the vehicle is assigned.

Part A: Consignment Details

Part B: Vehicle and Transport Details

Part B can be filled by:

• The supplier or recipient at the time of EWB generation
• The transporter after Part A is generated, by entering the EWB number in their portal account

Important: Goods cannot move until Part B is filled. An EWB with only Part A completed is not valid for transport.

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3. Step-by-Step: Generating an EWB on the Portal

Step 1: Log in to ewaybillgst.gov.in

Use your GST username and password. First-time users on the EWB portal must register using their GSTIN; the OTP goes to the mobile number linked to your GST registration.

Step 2: Navigate to Generate Single EWB

From the dashboard: e-Waybill (menu) then Generate New. For bulk generation via JSON or Excel, use Generate Bulk under the same menu.

Step 3: Fill Part A

Complete every field in the table above. The portal auto-populates the consignee's name and address once you enter their GSTIN. Verify these match the invoice exactly before proceeding.

Enter the PIN code of the dispatch location (From) and the delivery location (To). The portal calculates approximate distance automatically. If the actual route is significantly longer (for example, due to road closures or mountain routes), enter the corrected distance in the override field.

Step 4: Fill Part B (or assign a transporter)

If you are transporting in your own vehicle: Enter the vehicle number directly. Select the mode as Road and vehicle type as Regular.

If you are using a third-party transporter: Enter the transporter's GSTIN in the Transporter ID field in Part A. The transporter will then log in to their account, search for EWBs assigned to them, and fill in Part B with their vehicle details. Alternatively, you can fill Part B yourself if you know the vehicle at the time of generation.

Step 5: Submit and note the EWB number

After submission, the portal generates a 12-digit EWB number. Save this number. It must be carried by the transporter (physically or digitally via the NIC mobile app) throughout the transit.

Step 6: Print or share the EWB

Download the EWB in PDF format. The printout or digital copy must accompany the goods. The driver must be able to produce it at any checkpost.

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4. Transporter Assignment and Transporter ID

When you use a third-party logistics company, the workflow splits between you (Part A) and the transporter (Part B).

In Part A: Enter the transporter's GSTIN in the "Transporter ID" field. This assigns the EWB to that transporter's portal account.

What the transporter sees: The assigned EWB appears in their portal under e-Waybill then Update Vehicle Number or Update Transporter. They select the EWB and enter their vehicle number to complete Part B.

If the transporter has multiple legs: When goods change vehicles mid-journey (for example, from a lorry to a local delivery van), the transporter updates Part B again with the new vehicle number. The original EWB number stays the same; only the vehicle entry changes. Each vehicle change is logged with a timestamp.

If no transporter GSTIN is available: For small unorganised transporters who are not GST-registered, you can enter their vehicle number directly in Part B yourself. You then bear responsibility for the accuracy of vehicle details.

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5. RFID Tagging and How It Connects to EWBs

Rule 138C mandates RFID-based tracking for goods transported by road. RFID readers installed at checkposts capture the vehicle's RFID tag and match it to the linked EWB automatically.

How RFID linking works:

1. The transporter links their RFID tag to their vehicle number in the EWB portal under Registration then Vehicle Master.
2. When an EWB is generated with that vehicle number in Part B, the EWB is automatically associated with the RFID tag.
3. As the vehicle passes an RFID reader at a checkpost or state border, the system reads the tag, pulls the EWB, and marks it as verified without any manual intervention.

For transporters without RFID-enabled vehicles: The checkpost officer manually scans the EWB number using a handheld reader or verifies the printed copy.

RFID implementation is currently active on national highways and major state border checkposts. The requirement applies primarily to commercial vehicles used for interstate movement of goods.

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6. Validity Periods by Distance and Cargo Type

Rule 138(10) of the CGST Rules specifies validity based on the distance entered in the EWB.

Normal cargo (Regular vehicles)

Over-Dimensional Cargo (ODC)

ODC includes goods that exceed standard vehicle dimensions: heavy machinery, transformers, long pipes, and other industrial equipment that requires special transport permits from state motor vehicle authorities.

When does validity start?

Validity starts from midnight of the date on which the EWB is generated, not from the exact time of generation.

Example: An EWB generated at 11:30 PM on 10 June 2026 for a distance of 350 km has 2-day validity. The validity starts from midnight of 10 June, meaning it expires at midnight of 12 June (i.e., by the end of 12 June).

This midnight-start rule means an EWB generated late in the day effectively loses those evening hours. Where possible, generate EWBs for long-distance shipments in the morning.

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7. Extending an EWB Before or After Expiry

An EWB can be extended when unforeseen delays prevent delivery within the original validity period. Common reasons: vehicle breakdown, natural disasters, road blockades, transshipment delays.

The 8-hour window

Extension is only allowed within 8 hours before the EWB expires or 8 hours after it expires. Outside this 16-hour window, the EWB cannot be extended.

Who can extend

• The transporter (from their portal login)
• The consignor (supplier)
• The consignee (recipient)

How to extend on the portal

1. Log in to ewaybillgst.gov.in.
2. Go to e-Waybill then Extend Validity.
3. Enter the EWB number. The portal shows the current expiry time and whether you are within the extension window.
4. Enter the reason for extension from the dropdown: vehicle breakdown, law and order, accident, natural calamity, transshipment, others.
5. Enter the remaining distance from the current vehicle location to the destination.
6. Update the vehicle number if the vehicle has changed.
7. Submit. The portal recalculates validity based on the remaining distance and cargo type.

Critical rule: Only one extension is permitted per EWB. Plan accordingly. If goods are stuck for longer than the extended validity covers, the supplier must generate a new EWB for the remaining movement.

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8. Cancellation Rules and the 24-Hour Window

Rule 138(9) allows cancellation of an EWB if the goods have not moved or if the EWB was generated with incorrect details.

Conditions for cancellation

• Must be cancelled within 24 hours of EWB generation. After 24 hours, cancellation is not possible through the portal.
• Cannot be cancelled if the EWB has been verified at a checkpost (the portal blocks cancellation once a verification event is logged against that EWB number).
• Only the party who generated the EWB can cancel it.

How to cancel on the portal

1. Log in to ewaybillgst.gov.in.
2. Go to e-Waybill then Cancel.
3. Enter the 12-digit EWB number.
4. The portal verifies that cancellation is still within 24 hours and that no checkpoint verification has been logged.
5. Select the reason: duplicate, data entry mistake, order cancelled, others.
6. Submit. The EWB status changes to "Cancelled" and the EWB number is permanently retired.

After cancellation, generate a fresh EWB with the correct details. The cancelled EWB number cannot be reused.

If you missed the 24-hour window

If the EWB cannot be cancelled (24-hour window passed or already verified), the goods must move under that EWB number. If the underlying invoice is cancelled after the goods are returned, the GST return reconciliation must reflect this. Consult your CA for the correct GST treatment of the reversal.

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9. Multi-Vehicle Consignment Handling

When a single consignment is too large for one vehicle, the supplier or transporter can split it across multiple vehicles.

Option 1: Generate separate EWBs per vehicle (recommended for invoice-level splits)

If the goods are being shipped under multiple invoices (each vehicle carries goods billed on a separate invoice), generate one EWB per invoice. Each EWB has its own Part A and Part B.

Option 2: Multi-vehicle split from one EWB

If goods under one invoice are split across multiple vehicles:

1. Generate the EWB for the full invoice. Fill Part A completely.
2. In Part B, enter the vehicle that takes the first portion.
3. For subsequent vehicles carrying portions of the same consignment, the transporter logs in and updates Part B under Update Vehicle - Multi-Vehicle Split.
4. The portal allows the transporter to assign the remaining quantity to additional vehicles, each getting a sub-EWB number linked to the original.
5. Each vehicle carries its sub-EWB. The original EWB number remains the parent reference.

Consolidated EWB (CEWB) for one vehicle carrying multiple consignments

When a transporter moves multiple consignments (each with its own EWB) in a single vehicle, they generate a Consolidated e-Way Bill (CEWB):

1. The transporter goes to Consolidated EWB then Generate Consolidated EWB.
2. They enter all individual EWB numbers to be consolidated.
3. The portal generates a single CEWB number. The driver carries the CEWB instead of multiple individual EWBs.
4. At checkposts, the CEWB number is scanned and the portal pulls all underlying EWBs linked to it.

CEWB generation does not change the validity or status of individual EWBs. Each underlying EWB must remain valid throughout transit.

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10. System-Generated EWBs Through e-Invoicing

When a registered supplier generates an e-invoice through the Invoice Registration Portal (IRP), and the invoice value meets the EWB threshold for the goods being moved, the IRP automatically generates an EWB simultaneously with the IRN (Invoice Reference Number).

What gets auto-generated

• Part A of the EWB is populated from the e-invoice JSON data: supplier GSTIN, recipient GSTIN, HSN, value, tax rates, and document details.
• The EWB number is embedded in the signed JSON response returned by the IRP along with the IRN and QR code.

What you still need to do

• Fill Part B (vehicle details). The IRP cannot know your vehicle number at the time of invoice generation. Log in to ewaybillgst.gov.in, go to e-Waybill then Update Part B/Vehicle, enter the EWB number (shown in your e-invoice response), and add the vehicle details.
• If your goods are exempt from EWB despite being e-invoice-eligible (for example, movement within the same state below the state threshold), go to e-Waybill then Cancel and cancel the auto-generated EWB within 24 hours.

Checking auto-generated EWBs

Log in to the EWB portal and go to e-Waybill then Print EWB or Get EWB by IRN. Enter the IRN to retrieve the corresponding EWB. Verify the details match your invoice exactly before dispatching goods.

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11. GSTN Advisory 661: Ship-To GSTIN Mandatory from 15 June 2026

GSTN Advisory No. 661 mandates that the Ship-To GSTIN field in Part A becomes mandatory from 15 June 2026. This change affects all EWB generation workflows, particularly for businesses that operate Bill-To/Ship-To (3-party supply) arrangements.

What is a Bill-To/Ship-To scenario?

A common structure: Company A (buyer, Bill-To) places an order. The supplier ships directly to Company B (end customer or warehouse of A, Ship-To). The invoice is raised on Company A but goods land at Company B's premises.

Before Advisory 661, the Ship-To GSTIN was optional. Suppliers frequently left it blank or entered only the shipping address. From 15 June 2026, the field must be filled.

How to fill Ship-To GSTIN

What changes in the portal from 15 June 2026

The Ship-To GSTIN field in Part A Part A is now a mandatory field with form validation. The EWB cannot be submitted if this field is blank. For EWB generated through API integrations (JSON upload or third-party ERP plugins), the JSON schema has been updated to include Ship-To GSTIN as a required parameter. Update your ERP or billing software integration before 15 June 2026 to avoid generation failures.

Impact on 3-party supply ITC

For the recipient (Bill-To party, Company A in the example above): the EWB now carries both the Bill-To GSTIN and the Ship-To GSTIN. This additional data helps reconcile ITC claims where goods were received at a location different from the registered office. The ITC is still claimed by Company A, but the e-way bill now creates a documented trail of where goods physically moved.

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12. Common Errors and How to Prevent Them

Error 1: Invalid vehicle number format

The portal accepts only the standard format: two-letter state code followed by two digits, two letters, and four digits (for example, TS09AB1234). Common mistakes include spaces, hyphens, or using the old format without the state code prefix.

Fix: Remove all spaces and special characters. Verify the number against the vehicle's registration certificate before entry.

Error 2: Duplicate EWB for the same invoice

If a supplier generates an EWB and then generates another for the same invoice number, the portal flags a duplicate. Only one active EWB can exist per invoice.

Fix: Before generating, check under e-Waybill then Get EWB by Doc No whether an EWB already exists for that invoice number. Cancel the duplicate within 24 hours if accidentally created.

Error 3: Invoice date is later than EWB generation date

An EWB cannot be generated for an invoice that is dated after the EWB generation date. The document date in Part A must be on or before the EWB generation date.

Fix: Generate the EWB only after the invoice is raised and dated. For pre-shipment EWBs, use a delivery challan (not an invoice) as the document type.

Error 4: Partial Part B at checkpost

An EWB with only Part A filled (no vehicle details) is rejected at checkposts. The transport is illegal until Part B is complete.

Fix: Establish a process so Part B is filled before the goods leave the warehouse. If the transporter is filling Part B, confirm completion via the portal before loading.

Error 5: HSN code mismatch between EWB and invoice

If the HSN code on the EWB differs from the invoice (often due to typing or dropdown selection errors), the checkpost officer can reject the consignment.

Fix: Use your ERP's HSN master to auto-populate the code. Do not type HSN codes manually when a lookup is available.

Error 6: Ship-To GSTIN field blank after 15 June 2026

From 15 June 2026, leaving Ship-To GSTIN blank will cause the EWB portal to reject the submission with a mandatory field error.

Fix: Update all EWB generation templates, ERP plugins, and API JSON schemas before 15 June 2026. For unregistered Ship-To parties, configure your system to default to "URP".

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Frequently Asked Questions

Can I generate an EWB without a vehicle number?

Yes. You can generate Part A without Part B and assign the vehicle later. However, the goods cannot move until Part B is filled. The transporter or supplier must update the vehicle number before loading. An EWB with only Part A is not valid for road movement.

Who is responsible if the EWB is not generated?

Section 129 of the CGST Act allows authorities to detain goods and vehicles moving without a valid EWB. Liability falls on the owner of the goods. Both the supplier and transporter can face penalties. If the supplier failed to generate the EWB, the recipient can generate it on the inward side before the goods arrive.

Can the recipient generate an EWB if the supplier did not?

Yes. If the supplier has not generated an EWB, the registered recipient can generate one on the inward transaction type before the goods arrive at their premises. The recipient enters their GSTIN in the 'From' field and selects 'Inward' as the transaction type.

What happens if the EWB expires mid-transit due to a breakdown?

The transporter must extend the EWB within 8 hours before or after expiry. They log into the EWB portal, select 'Extend Validity', enter the EWB number, update the vehicle number if the vehicle has changed, select 'Vehicle Breakdown' as the reason, and enter the remaining distance. The portal recalculates validity from the extension point.

Is a separate EWB required for each state when goods cross multiple states?

No. One EWB covers the entire journey from origin to destination across all states. Individual state checkposts read the same EWB number. You do not need to generate a new EWB at each state border.

What is the penalty for moving goods without an EWB?

Under Section 129, authorities can detain the goods and vehicle. The owner can secure release by paying a penalty equal to 100% of the applicable tax on the goods (200% for exempt goods). If ownership cannot be established, the vehicle owner pays the penalty. Repeated violations can lead to confiscation of goods under Section 130.

Can an EWB be generated for goods that are exempt from GST?

EWB requirements apply to goods above the threshold value even if those goods are GST-exempt. The EWB is a movement document, not a tax document. Check state-specific notifications, as some states exempt certain commodities from EWB requirements even at high values.

How does the June 2026 Ship-To change affect API integrations?

The GSTN updated the EWB JSON API schema to include Ship-To GSTIN as a required field. Any ERP, billing software, or custom API integration that generates EWBs programmatically must be updated before 15 June 2026. If the Ship-To GSTIN parameter is missing or blank in the API request, the portal returns a validation error and the EWB is not created. Contact your ERP vendor or development team to apply the schema update.

Related Reading

If you need to determine whether an EWB is required for your specific goods or state, see the state-wise e-way bill threshold guide. For late fees and penalties on GST filings that accompany shipments, see the GSTR-3B and GSTR-1 late fee guide.

Sources

This guide is based on Rule 138, Rule 138A, Rule 138B, Rule 138C, and Rule 138D of the CGST Rules, 2017 (e-way bill generation, cancellation, validity, and RFID provisions), Section 129 and Section 130 of the CGST Act, 2017 (detention, seizure, and confiscation of goods in transit), GSTN Advisory No. 661 on mandatory Ship-To GSTIN in Part A (applicable from 15 June 2026), the NIC e-Way Bill System portal user manual published at ewaybillgst.gov.in, CBIC Circular No. 41/15/2018-GST dated 13 April 2018 (FAQs on e-way bill), Notification No. 12/2018-Central Tax dated 7 March 2018 (ODC validity), and GSTN's updated EWB JSON API schema documentation (Version 1.0.3, May 2026). Threshold values, penalty rates, and portal navigation verified against ewaybillgst.gov.in, cbic.gov.in, and NIC EWB portal help documentation as of May 2026. Verify current portal interface against ewaybillgst.gov.in before applying procedural steps, as portal UI updates frequently.