GST E-Way Bill Compliance | Savlana Init

GST Compliance · E-Way Bill

GST E-Way Bill — Generated Correctly. Goods Moving Compliant.

E-way bill compliance — generation, Part B update, extension, cancellation, and advisory on when e-way bills are required — we ensure your goods movements are correctly documented so your supply chain never stops at a checkpoint.

The e-way bill (Electronic Way Bill) is a mandatory document for the movement of goods above ₹50,000 in value — generated on the GSTN e-way bill portal (ewaybillgst.gov.in) before the commencement of movement. The e-way bill system under Rule 138 of the CGST Rules was rolled out nationally in April 2018 and has since become a central pillar of GST compliance — with the GST department using e-way bill data extensively to cross-verify GSTR-1 turnover, identify unregistered supply movements, and trigger risk-based audit and scrutiny of returns.

An e-way bill has two parts: Part A contains the supply details (GSTIN of supplier and recipient, invoice number, HSN, value, and tax); Part B contains the transporter details (vehicle number, transporter ID). Part A can be generated by the supplier, recipient, or transporter. Part B must be updated by the transporter before the movement begins. The e-way bill is valid for different periods depending on the distance — 1 day for distances up to 200 km, with 1 additional day for every 200 km or part thereof. If the goods do not reach their destination within the validity period, the e-way bill must be extended before it expires.

E-way bill non-compliance is one of the most common sources of GST penalties — penalty of ₹10,000 or tax evaded (whichever is higher) under Section 122, plus detention of the goods and vehicle under Section 129. We advise on e-way bill applicability, help set up correct e-way bill generation workflows for businesses, and assist with post-interception responses and penalty contestation where goods have been detained for e-way bill irregularities.

Our E-Way Bill Compliance Services

E-Way Bill Generation Advisory

Advisory on when e-way bills are required — supply value threshold, distance, exempt goods, and specific supply types (job work, branch transfers, sales returns, exhibitions).

Part B Update & Transporter Compliance

Guidance on transporter obligations — Part B vehicle number update before movement, TRANSIN generation for unregistered transporters, and multi-vehicle e-way bill procedures.

E-Way Bill Extension

Assistance with extending the validity of e-way bills before expiry — where goods are delayed due to trans-shipment, vehicle breakdown, or extraordinary circumstances.

E-Way Bill Cancellation

Guidance on cancellation of e-way bills within the 24-hour window — for rejected supplies, cancelled orders, or goods not dispatched.

Job Work E-Way Bill Compliance

Advisory on e-way bill requirements for goods sent to job workers — delivery challan-based movement, DC-referenced e-way bills, and principal-to-principal forwarding.

Branch Transfer E-Way Bill Advisory

Advisory on e-way bill for stock transfers between branches — distinct GSTIN branches, same GSTIN branches in the same state, and interstate stock transfers.

Section 129 Detention Response

Assistance and representation where goods and vehicles have been detained under Section 129 for e-way bill irregularities — penalty computation and release facilitation.

E-Way Bill vs GSTR-1 Reconciliation

Reconciliation of e-way bill value against GSTR-1 turnover — explaining the discrepancy in response to ASMT-10 scrutiny notices and audit queries.

Our Process

E-Way Bill Applicability Check

We assess whether e-way bills are required for your specific supply type — value, distance, goods category, and movement type — before the goods move.

Generation & Part B Workflow Setup

A correct e-way bill generation workflow is set up — who generates Part A, who updates Part B, and how validity is tracked to prevent expiry during transit.

Extension & Cancellation Management

Validity is tracked for all active e-way bills — extensions are filed before expiry and cancellations are filed within the 24-hour window for cancelled orders.

Scrutiny Reconciliation

E-way bill data is reconciled against GSTR-1 for all scrutiny notices — differences explained through cancellations, returns, exempt supplies, and non-supply movements.

Detention Response

Where goods are detained under Section 129, we prepare the penalty computation, advise on payment vs. contestation, and facilitate the release of goods and vehicle.

Why It Matters

✓E-way bill generated before movement — no interception risk

✓Part B vehicle number updated correctly — transporter compliant

✓Validity tracked — extensions filed before e-way bill expires

✓Cancellations filed within 24 hours for rejected or cancelled supplies

✓Job work and branch transfer movements correctly documented

✓E-way bill value reconciled with GSTR-1 — no scrutiny exposure

✓Section 129 detention responses filed quickly — goods released promptly

✓E-way bill workflow set up correctly for high-volume movers

Frequently Asked Questions

An e-way bill is required for the movement of goods with a value exceeding ₹50,000 — whether for supply, return, job work, or any other reason. Certain categories of goods are exempt from e-way bill requirements regardless of value (as per the state-specific negative list and Rule 138(14) of the CGST Rules). For intra-state movements, state GST rules may specify different thresholds.

The consignor (supplier) is primarily responsible for generating the e-way bill. If the consignor does not generate the e-way bill, the transporter must generate it before the goods are handed over for transport. For supply of goods under a bill of supply, the recipient may also generate the e-way bill. The obligation rests with whoever initiates the movement.

Under Rule 138(10), the e-way bill is valid for 1 day for distances up to 200 km. For every additional 200 km or part thereof, 1 additional day of validity is granted. So goods travelling 350 km would have 2 days of validity. For Over Dimensional Cargo (ODC), the validity period is different — 1 day for distances up to 20 km with 1 day added per 20 km thereafter.

Yes. An e-way bill can be cancelled within 24 hours of generation — if the supply is cancelled, goods are rejected, or the e-way bill was generated with incorrect details. Once the e-way bill has been verified by a transit officer (shown as verified in the system), it cannot be cancelled. After 24 hours, the e-way bill cannot be cancelled and an amendment must be handled through a new e-way bill for the corrected movement.

If goods are detained under Section 129 for movement without a valid e-way bill or with incorrect e-way bill details, the detaining officer computes the tax and penalty — ₹10,000 or the tax evaded (whichever is higher) — and the goods are released only on payment. The taxpayer can contest the detention order by paying under protest and filing an appeal under Section 107 within 3 months.

Yes. The GST department uses e-way bill data as a cross-verification source — comparing the aggregate value of e-way bills generated by a supplier against their GSTR-1 turnover. Unexplained discrepancies (e-way bill value higher than GSTR-1) trigger ASMT-10 scrutiny notices. A monthly reconciliation of e-way bill data against GSTR-1 is the best preventive measure.

Need help with GST e-way bill compliance?

We advise on applicability, set up correct generation workflows, manage validity extensions, respond to scrutiny notices on e-way bill discrepancies, and facilitate the release of detained goods — keeping your supply chain compliant.