An E-Way Bill is an electronic document required for the movement of goods valued over INR 50,000. It is generated on the GST portal and is mandatory for transporting goods both inter-state and intra-state.

The E-Way Bill must be generated by the registered GST transporter, supplier, or the recipient of the goods if the transport is conducted in a vehicle owned by the business, or by the transporter if a third party is involved.

It should be generated before the transportation of goods begins. It is mandatory when the value of the transported goods exceeds INR 50,000, either individually or in aggregate.

Information required includes the transporter ID, GSTIN of the supplier and recipient, invoice or bill of supply details, transport document number (Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number), and vehicle number if transported by road.

The validity of the E-Way Bill depends on the distance the goods are to be transported. For every 100 kilometers or part thereof, the validity is one day. This period is calculated from the time the E-Way Bill has been generated.

An E-Way Bill can be cancelled if the goods are not transported or are not transported as per the details provided in the E-Way Bill. It must be cancelled within 24 hours of generation. The E-Way Bill cannot be modified; it can only be cancelled and regenerated with the correct details.

If goods are transported without a valid E-Way Bill, they can be detained or seized and are subject to penalties and fines under the GST law.

Yes, certain goods are exempt from the E-Way Bill requirements, which include perishable goods like meat and milk, and other commodities like jewelry and currency. Each state may also have specific exemptions.

An E-Way Bill can also be generated or cancelled through SMS, using the registered mobile number associated with the GST portal.

Yes, an E-Way Bill is required regardless of the type of vehicle used for transportation, as long as the value of the goods meets the threshold limit. However, exceptions may apply based on the type of goods and the state regulations.