When moving goods between states under GST, especially during an inspection, having the right documents is crucial to prove that the movement is legitimate. These documents mainly revolve around the e-Way Bill (EWB) system, along with some essential commercial and transport papers, as per the GST rules. Keep the required papers ready, make sure details are accurate, and know the exemptions and penalties so you don’t get delayed or fined.
What is an E-Way Bill (EWB)?
- The EWB is an electronic document required for inter‑state movement of goods when the consignment value (including tax, excluding exempt supplies) is over ₹50,000.
- The EWB generates a unique 12‑digit EWB number.
- The person in charge of the vehicle must carry either:
- a printed copy of the EWB, or
- the EWB number in electronic form, or
- an EWB linked to an RFID tag.
- For rail/air/ship movement, a physical copy is not required, but the EWB number (or RFID linkage) must be available.
When an EWB is required irrespective of value
Some inter‑state movements require an EWB even if value is below ₹50,000, like certain job‑work consignments, handicraft goods moved by dealers who are exempt from GST registration. You may check the e‑Way Bill rules for specific cases.
Key supporting commercial documents
- Tax Invoice: for taxable supplies — includes invoice number/date, GSTINs, goods description, quantity, value, HSN, tax details.
- Bill of Supply: for exempt supplies or composition dealers — similar to an invoice but without tax lines.
- Delivery Challan: for non‑sale movements (job work, samples, transfers) — gives reason for transport.
- If an IRN (e‑invoice reference number) is generated, quoting the IRN can substitute for a physical invoice.
Transport documents
- Road: Consignment note/ vehicle details (vehicle number recorded in EWB Part B).
- Rail: Consignment note/ RR.
- Sea: Bill of Lading.
- Air: Airway Bill.
- Transporter details (GSTIN/ID, name, address) should be in Part B of the EWB.
What the EWB/Part A and Part B capture
- Part A records consignor and consignee (GSTINs, addresses), goods description, HSN, quantity, value — this helps confirm it is an inter‑state movement.
- Part B records transporter and vehicle details (or transport document number for other modes).
Common exemptions from the EWB requirement
- Exempt goods (e.g., certain agricultural produce, unprocessed grains — check exact list).
- Transit cargo to/from Nepal or Bhutan.
- Goods under customs bond.
- Empty containers.
- For short intra‑state handovers (e.g., consignor to transporter within the same state under 50 km), Part B may be optional.
Inspection and verification
- Officers may intercept vehicles to verify documents and goods.
- The person in charge must produce the EWB/EWB number and other documents and allow inspection.
- RFID tags (if used) will be scanned and matched against the EWB.
- Physical examination may be conducted if evasion or mismatch is suspected.
Consequences of non‑compliance
- Goods and vehicle can be detained/seized under Section 129 of the CGST Act.
- Penalties may include (as per rules and depending on who takes responsibility):
- up to 200% of tax payable (if owner takes responsibility), or
- 50% of the value of goods (minus tax paid) if transporter/another party assumes responsibility,
- sometimes with a minimum penalty of ₹10,000 or the tax evaded (whichever is higher) in specified cases.
- Minor mistakes (spelling, PIN code, etc.) may attract penalties under Section 125 — commonly ₹500 CGST + ₹500 SGST (₹1,000) or ₹1,000 under IGST (as applicable).
Important compliance points (quick checklist)
- Generate EWB for consignments > ₹50,000 (or where specified irrespective of value).
- Keep either printed EWB, electronic EWB number, or RFID‑linked EWB with the vehicle.
- Ensure invoice/IRN and EWB details match (GSTINs, HSN, qty, value, addresses).
- Fill Part B correctly with transporter/vehicle details.
- Be mindful of time limits: EWB validity and invoice age rules (see below).
- Keep transport documents (BL, AWB, consignment note) handy.
Recent operational limits to note
- Validity: EWB validity is generally one day per 200 km (normal cargo), or one day per 20 km (over‑dimensional cargo). Extensions are possible but limited to 360 days from generation (effective Jan 1, 2025 — check the portal for exact rules).
- Invoice age: From Jan 1, 2025, EWBs can only be generated for invoices/documents dated within the last 180 days.
Tech integrations that help enforcement
- EWB system links with Vahan for vehicle validation, FASTag for movement tracking, and the e‑invoicing portal for IRN linkage — making checks faster and more accurate.
Practical tips
- Double‑check GSTINs, HSN, quantities, and addresses before generating the EWB.
- If using e‑invoicing, keep the IRN ready — inspectors accept IRN references.
- Store electronic copies (screenshot or PDF) of the EWB on the driver’s phone as backup.
- If delayed in transit, apply for an extension timely (see portal).
- Train drivers/transporters to present documents and cooperate with checks to avoid detention.
Where to check official rules
- e‑Way Bill portal: https://ewaybillgst.gov.in
- Refer CBIC notifications and circulars for updates and clarifications.