E-Way Bill Compliance Checklist — GST
E-WAY BILL COMPLIANCE CHECKLIST
Entity: {{client_name}} · GSTIN: {{gst_no}} · Financial year ended: {{period_end}}
A. Applicability
- E-way bill required for movement of goods where the consignment value exceeds the notified threshold (₹50,000 for most movements — verify the current threshold and any state-specific variation for intra-state movement, since some states set a higher intra-state threshold).
- Required regardless of value for certain notified movements (e.g. inter-state movement of handicraft goods by an otherwise-exempt person, or job-work movement in specified states).
- Consignment value includes tax; where a single invoice value is below the threshold but multiple invoices are carried on one conveyance exceeding it in aggregate, verify the current rule on whether a consolidated e-way bill / individual e-way bills per invoice is required.
B. Exemptions (verify current list)
- Non-motorised conveyance.
- Goods transported from port/airport/air cargo complex/land customs station to an inland container depot or container freight station for customs clearance.
- Specified exempt goods (e.g. certain agricultural produce, LPG for household/non-domestic exempted category, kerosene under PDS) per the notified schedule.
- Goods transported for a distance up to the notified minimum within the same state where the recipient/consignor is not required to generate one for that short a distance (verify the current distance/state-specific rule).
C. Validity period (by distance)
Validity is calculated from the date/time of e-way bill generation and depends on the distance to be covered — the standard bands are approximately one day per 200 km (or part thereof) for regular cargo, with a longer per-day distance allowance for over-dimensional cargo. Verify the currently notified distance-per-day figures, since they have been revised in the past.
D. Testing performed
| Test | Result / remarks |
|---|
| Sample of outward movements traced to e-way bill generation before movement commenced | |
| Vehicle number updated on the e-way bill where transhipment occurred | |
| E-way bill validity extended (Part B) where transit was delayed beyond original validity | |
| Any instance of goods intercepted/detained for e-way bill non-compliance during the year, and the resulting penalty, if any | |
E. Penalty exposure
Goods in transit without a valid e-way bill (or with a materially incorrect one) are liable to detention/seizure under Section 129, with release conditional on payment of tax and penalty (or furnishing a bond/security) — the penalty exposure is materially higher for a case treated as involving intent to evade tax versus a minor/clerical discrepancy, so classification of any detected instance matters as much as the fact of non-compliance itself.
Prepared by: ____________________ Reviewed by: ____________________
Date: 31 July 2026
