E-Way Bill Particulars

What is an E-Way Bill Particulars?

An e-way bill is the electronic document that a consignment of goods must travel with under Indian GST once its value crosses the notified threshold. The portal will not save a half-filled form, and the loading bay is an expensive place to discover that nobody has the transporter ID. This sheet gathers every field the portal asks for — both GSTINs, the invoice, HSN codes, values, vehicle and distance — before anyone logs in.

Dispatch clerks, stores staff, accounts teams, transporters and e-commerce warehouse operators in India all touch this. The bill can be generated by the consignor, the consignee or the transporter, and the sheet is usually filled by whoever is closest to the goods, then handed to whoever has the portal login. Movements that need one include ordinary sales, branch and stock transfers, goods sent for job work, sales returns, goods moved for exhibition or demonstration, and imported goods moving from the port.

This is an Indian GST instrument governed by Rule 138 of the CGST Rules and the corresponding state rules. The threshold for inter-state movement is notified centrally, but each state sets its own threshold and exemptions for movement wholly within the state, and some exempt particular goods or short distances — check your state commercial tax department's current notification. Validity is calculated from distance, and the formula, the exempt goods list and the cancellation window have all been amended over time, so confirm on the official portal rather than from a printed guide.

An e-way bill is not a tax invoice and does not replace one — the goods still need the invoice, bill of supply or delivery challan that the rules require. It is not proof that the supply was taxed correctly, and generating one does not file a return. It does not establish ownership or title, so it settles nothing in a dispute over goods. It applies to the movement of goods, not to services. And it is not a gate pass or an internal delivery note.

What to put in an E-Way Bill Particulars

These are the details this template asks for. Anything left blank is marked in red on the preview so you can see what is still missing.

How to write an E-Way Bill Particulars

1. Collect both GSTINs and both PIN codes

   Write the supplier's and recipient's GSTIN and legal names, and the dispatch-from and ship-to addresses with PIN codes. On a bill-to ship-to transaction these differ from the registered addresses, and the portal treats them as separate fields. The PIN codes drive the distance calculation and therefore the validity period, so take them from the actual pickup and delivery points, not from the letterhead.

2. Pin down the document type, number and date

   Record which document covers the movement — tax invoice, bill of supply, delivery challan or bill of entry — with its number and date exactly as issued. Job work, goods sent on approval and transfers between your own registrations often move on a delivery challan rather than an invoice, and picking the wrong document type at this stage means cancelling and regenerating the bill later.

3. List each item with HSN, quantity and value

   For every line: description, HSN code at the number of digits your turnover requires, quantity with the correct unit code, taxable value, and the CGST, SGST, IGST and cess amounts. Add the totals. Copy these from the invoice rather than retyping from memory — a mismatch between the invoice and the e-way bill is exactly what an officer at a check post looks for first.

4. Capture the transport leg in full

   Record the mode — road, rail, air or ship — the transporter's name and transporter ID, the transport document number and date, the vehicle registration in the format the portal accepts, and the approximate distance in kilometres. If a third-party transporter will update the vehicle details, you need their transporter ID before dispatch, not after the truck has left the yard.

5. Record who generates it and note the validity

   Write down who will generate the bill, the e-way bill number once issued, the generation timestamp and the expiry. Keep the sheet with the invoice copy in the file. If the vehicle breaks down, is transferred to another carrier or the route changes, someone has to update the vehicle details or extend validity before it lapses, and that person needs these references in hand.

Common mistakes

• Entering the registered office PIN code instead of the actual dispatch or delivery PIN understates the distance, and the validity then expires while the truck is still on the road.
• Typing the vehicle number in a format the portal rejects means the goods sit at the gate while somebody with a login is found.
• Testing the threshold against the pre-tax invoice value ignores how the rule defines consignment value, and a consignment that needed a bill travels without one.
• Not holding a third-party transporter's ID on the vendor record leaves nobody able to update the vehicle details when the carrier changes mid-journey.
• Letting a bill lapse after a breakdown, instead of extending it within the window the portal allows, exposes the consignment to detention and penalty.

Frequently asked questions

This page explains general practice and is not legal advice. Requirements differ between countries and, in some cases, between states — check what applies where the document will be used.

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