What is the E-way Bill Format? Components, Generation Methods, and GST EWB-01 Form

In India’s evolving logistics and taxation landscape, the e-way bill is a pivotal tool under the Goods and Services Tax (GST) system. This digital document facilitates the seamless movement of goods across states and ensures compliance with GST regulations. Whether transporting goods intra-state or inter-state, businesses must generate an e-way bill to verify the consignment’s legitimacy.

This article explains the e-way bill format in detail, its critical components, and methods to generate and download it. Accurate understanding and usage of the e-way bill ensure smoother operations, minimise tax disputes, and enhance transparency in the supply chain. This guide is an essential resource for Indian businesses to streamline their compliance processes and stay updated with GST requirements.

What is an e-way bill format?

An e-way bill format is the standardised template businesses use to record details of goods transported under the GST framework. It is a legally mandated document, ensuring goods are accounted for and preventing tax evasion during movement. The bill is required for consignments valued at Rs. 50,000 or more, with specific exemptions in some cases.

The e-way bill format includes fields for crucial information, such as the supplier and recipient's GSTIN, details of the consignment, and transport particulars. This digital template is accessible via the GST portal, mobile apps, and authorised platforms, ensuring ease of use and compliance.

Key elements in the e-way bill format:

• E-way bill number (EBN): A unique identifier assigned to each bill
• GSTIN: Details of the supplier and recipient for transparency and traceability
• Description of goods: Includes the type, quantity, and value
• Transport details: Captures vehicle or transporter information
• Validity: Specifies the time limit based on the distance covered

Components of e-way bill format

Understanding the components of the e-way bill format is crucial for businesses to ensure compliance and facilitate seamless goods transportation. The e-way bill comprises two primary sections, Part A and Part B, each serving distinct yet complementary roles in documenting key transaction and transport details.

Part A: Key transaction details

This section focuses on the particulars of the goods being transported and their associated transaction. The fields included are:

• GSTIN of supplier and recipient: The unique Goods and Services Tax Identification Number of the consignor (supplier) and consignee (recipient) is mandatory for transparency and traceability
• Invoice or challan details: These reference numbers link the e-way bill to the relevant financial or legal document, validating the consignment
• Consignment value: The declared value of goods, including GST, determines the applicable tax liabilities and exemptions
• HSN code: The Harmonised System of Nomenclature code classifies goods for accurate tax computation and regulatory compliance

Part B: Transport details

Part B captures logistics-related information, enabling smooth verification during transit.

• Mode of transport: Specifies whether the goods are transported by road, rail, air, or water
• Vehicle number: Mandatory for road transport, ensuring that vehicle details are linked to the consignment
• Transport document number: This includes references like the Lorry Receipt (LR) number or Bill of Lading, essential for shipment tracking

Accurate data entry in both sections ensures that the e-way bill is valid, minimises errors during verification, and prevents penalties. Businesses should familiarise themselves with these fields to simplify GSTIN compliance.

Methods to generate e-way bills

Generating an e-way bill is an essential step in ensuring GST compliance during goods transportation. The process is streamlined, with multiple methods designed to cater to businesses of all sizes and technological capabilities. Here are the primary ways to generate e-way bills:

GST e-way bill portal

Businesses can access the GST e-way bill portal by logging in with their credentials. After entering the required information in Part A (transaction details) and Part B (transport details), the e-way bill is generated instantly. This method is intuitive and widely used by small and medium-sized enterprises due to its simplicity and accessibility.

Mobile application

The GST department provides a mobile application that allows users to create, update, and manage e-way bills on the go. This method is particularly beneficial for businesses that operate in dynamic environments and require flexibility in their logistics operations.

API integration

Large businesses handling high shipment volumes can integrate their systems with the GST e-way bill platform using APIs. This automation eliminates manual input, speeds up the generation process, and ensures accuracy and real-time updates.

SMS-based generation

In areas with limited internet connectivity or for smaller consignments, businesses can generate e-way bills using SMS commands. This method ensures inclusivity and convenience for businesses operating in remote locations.

Each method caters to different operational needs, ensuring flexibility and ease of use for businesses across sectors.

Format for form GST e-way bill 01

Form GST E-Way Bill 01 is the standard format used to document details for an e-way bill. It captures essential details about the consignor, consignee, goods, and transport. Here is an overview of its structure:

Field name	Description
E-way bill number	A system-generated unique identifier for the bill
GSTIN of supplier	Identifies the supplier under GST
GSTIN of recipient	Identifies the consignee under GST
Place of origin and destination	Details about the starting point and endpoint of the goods' journey
Goods description	Includes item name, HSN code, quantity, and value
Transport mode	Specifies whether the goods are transported by road, rail, air, or water
Vehicle number	Registration number of the vehicle carrying the goods.
Date and time	Indicates when the e-way bill was generated and determines its validity period

Accurate entry in the form ensures hassle-free movement and compliance with GST laws.

How to download e-way bill 01 in PDF format

Downloading an e-way bill in PDF format is crucial for maintaining compliance and proper documentation. It ensures businesses have readily available records for verification during transit and audits. Here is a step-by-step guide:

• Login to the GST e-way bill portal: Use your GST credentials to access the official portal. Once logged in, navigate to your dashboard, where you can manage your generated e-way bills
• Locate the e-way bill: Search for the specific e-way bill using its unique bill number, invoice number, or by filtering through the date of generation. This feature allows for easy identification of required documents
• Download the e-way bill: Once the desired bill is located, select the download option to save it in PDF format. Ensure the document is stored securely for future use

Maintaining both digital and physical copies of e-way bills is essential for smooth transit verification and to safeguard against disputes or penalties during inspections. This simple process aids in seamless logistics operations and GST compliance.

Conclusion

Understanding and correctly using the e-way bill format is indispensable for Indian businesses engaged in goods transportation. It ensures compliance with GST laws, streamlines logistics, and builds credibility in the market. Adopting efficient methods to generate, manage, and download e-way bills reduces operational errors and enhances productivity. To further scale your operations or address working capital needs, consider exploring a business loan to support growth and streamline your supply chain processes effectively.