- Mandatory compliance under Rule 138 of CGST Rules for goods consignments over ₹50,000
- One-click e-Way Bill creation directly from Tax Invoices and Delivery Challans
- Real-time Part-B vehicle number updates during transit and transshipment
- Automated calculation of valid distance and transit validity periods using PIN-to-PIN APIs
e-Way Bill Generation Software (EWB-01 & Part-B Vehicle Update)
A transport documentation engine integrated directly with the National Informatics Centre (NIC) e-Way bill portal for consignments exceeding ₹50,000.
Key Highlights - Mandatory compliance under Rule 138 of CGST Rules for goods consignments over ₹50,000 - One-click e-Way Bill creation directly from Tax Invoices and Delivery Challans - Real-time Part-B vehicle number updates during transit and transshipment - Automated calculation of valid distance and transit validity periods using PIN-to-PIN APIs
The Legal Mandate of e-Way Bills (Rule 138 CGST Rules)
Under Rule 138 of the CGST Rules, every registered person causing movement of goods of consignment value exceeding ₹50,000 (whether in relation to a supply, return, or inward transfer) must generate an electronic way bill (Form GST EWB-01) prior to commencement of transportation.
Transporting goods without a valid e-Way bill exposes consignments to highway inspection interception by state tax officers, vehicle seizure, and mandatory penalties equal to 200% of the tax payable under Section 129 of the CGST Act.
Part-A and Part-B Structure Explained
An e-Way Bill consists of two essential operational sections:
- Part-A (Consignment Particulars): Filled by the supplier or recipient, detailing GSTIN of Supplier, GSTIN of Recipient, Dispatch Address, Delivery Address, HSN Codes, Consignment Value, and Reason for Transportation.
- Part-B (Vehicle & Transporter Particulars): Contains the Transporter ID (TRANSIN) or the physical road Vehicle Registration Number (e.g., MH-04-AB-1234), Railway Receipt Number, Airway Bill, or Bill of Lading.
An e-Way bill is legally incomplete and invalid for road transit unless Part-B is entered.
SuperBiller Direct e-Way Bill Advantage
Eliminate tedious manual re-entry on the government ewaybillgst.gov.in portal. With SuperBiller: - Invoice data auto-populates Part-A. - Enter vehicle number or select your registered transporter from your saved address book. - Click "Generate EWB" to retrieve the 12-digit e-Way Bill Number and barcode instantly embedded on your invoice.
Frequently Asked Questions **Q: What is the validity period of an e-Way Bill?** For normal cargo, e-Way bill validity is 1 day for every 200 kilometers (or part thereof). For Over Dimensional Cargo (ODC), validity is 1 day for every 20 kilometers.
Q: Can vehicle numbers be changed if a truck breaks down in transit? Yes. SuperBiller allows updating Part-B with the new vehicle registration number and transshipment reason directly from your smartphone while the goods are in transit.
Frequently Asked Questions
What is the validity period of an e-Way Bill?
Can vehicle numbers be changed if a truck breaks down in transit?
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