E-WAY BILL

An Electronic Way Bill (E-Way Bill) is a mandatory digital document generated on the official E-Way Bill Portal to track the movement of goods in India under the GST regime. It serves as formal evidence of compliance, recording details of the consignment, the sender, the recipient, and the carrier before transportation begins. 

Key Thresholds & Criteria

• Monetary Limit: Mandatory for any consignment value exceeding ₹50,000 during inter-state movement. Intra-state (within the same state) limits vary, with several states setting higher thresholds up to ₹2,00,000.

• Exemptions: Purely service-oriented supplies that involve zero physical movement of items do not require an E-Way bill. However, composite services involving physical items (like catering or printing) must register one. 

• HSN Codes: Businesses maintaining an aggregate turnover above ₹5 crore must declare a 6-digit HSN code. Businesses below this threshold must use a 4-digit code.