How to Generate Eway Bill? Part-A and Part-B

Introduction

In the logistics and supply chain sector, the "E-way Bill" is as important as the invoice itself. Before the GST era, moving goods across state borders meant stopping at multiple check-posts, showing physical permits, and facing endless delays. The Electronic Way Bill (E-way Bill) system was introduced to replace this archaic "naka" system with a seamless, digital alternative.

Today, if you are moving goods worth more than ₹50,000, you cannot just load a truck and drive off. You need a valid E-way Bill (EWB-01). This document is the golden ticket that allows your vehicle to pass through interceptors without being detained.

However, the generation process often confuses new businesses. What is Part-A? Who fills Part B? What if the truck changes midway? In this guide, we will break down the technical aspects of generating an E-way Bill, explain the critical differences between Part-A and Part-B, and cover the important updates for 2025 regarding validity and the 180-day restriction.

Table of Contents

1. What is an E-way Bill?
2. When is an E-way Bill Required?
3. Understanding the Structure: Part-A vs Part-B
4. The 2025 Update: 180-Day Rule & MFA
5. Step-by-Step Guide to Generate E-way Bill
6. Who Fills What? (Consignor vs Transporter)
7. Validity of E-way Bill (Distance Rules)
8. What is "Part-B" Updating? (Vehicle Change)
9. Cancellation and Blocking Rules
10. FAQs

What is an E-way Bill?

An E-way Bill (Form GST EWB-01) is an electronic compliance document that evidences the movement of goods. It acts as proof that the tax on the goods being transported has been paid or will be paid. It is generated on the common portal (ewaybillgst.gov.in) before the commencement of movement.

Also read: Login to E-way Bill Portal- Services, login, Registration

When is an E-way Bill Required?

The golden rule is the "Value Limit."

• Threshold: Consignment value exceeds ₹50,000.

• Scope: Applicable for both Inter-state (between two states) and Intra-state (within the same state) movement.

• Exceptions:

  1. It is mandatory for the interstate movement of Handicraft goods and goods sent for Job Work, even if the value is below ₹50,000.
  2. It is NOT required for exempted goods (like vegetables, fruits, bread, milk) or transport by non-motorized conveyance (like bullock carts).

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Understanding the Structure: Part A vs. Part B

Form EWB-01 is divided into two distinct sections. Understanding this distinction is key to avoiding errors.

Part-A: The Invoice Details (Static)

This section tells the government "What" is being moved and "Whose" goods they are.

• Details: GSTIN of Supplier and Recipient, Place of Delivery (Pin Code), Invoice Number, Date, Value, HSN Code, and Reason for Transport.
• Who Fills It: Usually the Consignor (Seller) or the Consignee (Buyer). Once Part-A is generated, you get a unique E-way Bill Number, but the bill is not valid for movement yet.

Part-B: The Transport Details (Dynamic)

This section tells the government "How" the goods are moving.

• Details: Vehicle Number (for Road) or Transporter Document Number (RR No / Airway Bill No / Bill of Lading).
• Who Fills It: The Transporter or the Consignor (if they know the vehicle number).
• Validity: The validity of the E-way Bill starts only when Part-B is filled.

The 2025 Update: 180-Day Rule & MFA

The government has introduced stricter controls in 2025 to curb fake invoicing.

1. The 180-Day Restriction:

Effective January 1, 2025, the portal now restricts the generation of E-way Bills for documents (invoices/challans) that are older than 180 days.

• Impact: You cannot generate an E-way Bill today for an invoice you raised 7 months ago.

2. Mandatory 6-Digit HSN:

For businesses with a turnover above ₹5 Crore, mentioning a 6-digit HSN code in Part-A is now mandatory.

3. Multi-Factor Authentication (MFA):

From April 1, 2025, logging into the E-way Bill portal requires 2-factor authentication (OTP) for all taxpayers, improving security against unauthorized generation.

Step-by-Step Guide to Generate E-way Bill

Follow this process on the official portal:

1. Login: Go to ewaybillgst.gov.in and log in with your credentials.

2. Navigate: Click on E-way Bill > Generate New.

3. Transaction Type: Select "Outward" (if you are selling) or "Inward" (if you are buying). Select the sub-type (Supply, Job Work, SKD/CKD, etc.).

4. Enter Part-A:

   1. Enter Document Type (Tax Invoice) and Number.
   2. Enter the "Bill To" details (Buyer's GSTIN).
   3. Add Item Details (Name, HSN, Value, Tax Rate).

5. Enter Part-B:

   1. Select Mode (Road/Rail/Air/Ship).
   2. Enter Approximate Distance (The portal often auto-calculates this based on Pin Codes).
   3. Enter Vehicle Number (format: MH12AB1234 without spaces).

6. Submit: Click "Submit." The system will generate a 12-digit E-way Bill Number (EBN).

7. Print: Print the EWB-01 which has a QR code for the officer to scan.

Who Fills What? (Consignor vs Transporter)

This is a common confusion in logistics.

• Scenario 1: You know the vehicle number.

You (Sender) fill both Part-A and Part-B. The E-way Bill is valid immediately.

• Scenario 2: You don't know the vehicle number (3rd Party Logistics).

You fill Part-A and select the Transporter ID (GSTIN of the transporter).

1. Result: Part-A is generated. You give the EBN to the transporter.
2. Action: The Transporter logs in, enters the EBN, and fills Part-B (Vehicle No) when the truck is ready to leave.

Validity of E-way Bill (Distance Rules)

The validity clock starts ticking as soon as Part-B is entered.

Cargo Type

Distance

Validity Period

Normal Cargo

Up to 200 km

1 Day

Normal Cargo

Every additional 200 km

+1 Day

Over Dimensional Cargo (ODC)

Up to 20 km

1 Day

Over Dimensional Cargo (ODC)

Every additional 20 km

+1 Day

Example: For a 500 km journey (Normal Cargo), the validity is:

200 km (1 day) + 200 km (1 day) + 100 km (1 day) = 3 Days.

What is "Part-B" Updating? (Vehicle Change)

If the truck breaks down or the goods are shifted to a larger lorry at a hub, the E-way Bill does not expire. The transporter can update Part-B with the New Vehicle Number. This can be done multiple times within the validity period.

Cancellation and Blocking Rules

• Cancellation: If you made a mistake or the order got cancelled, you can cancel the E-way Bill within 24 hours of generation. After 24 hours, it cannot be cancelled.
• Blocking (Rule 138E): If you fail to file your GST Returns (GSTR-3B or GSTR-1) for 2 consecutive tax periods, your GSTIN is blocked from generating E-way Bills. You must file the pending returns to unblock it.