E-Way Bill Part A and Part B Explained

Quick answer: Part A of Form GST EWB-01 holds the consignment details: GSTINs, document, value, HSN and places of dispatch and delivery. Part B holds the vehicle number or transport document. Part A cannot be edited, while Part B can be updated any number of times during validity.

Form GST EWB-01, the e-way bill form, is split into two parts. The split is not arbitrary: Part A describes the consignment — what is moving, from whom, to whom, for how much — and Part B describes the conveyance — which vehicle or transport document is carrying it. Different people often know these two sets of facts at different times, which is exactly why the form separates them.

Part A: the consignment

Part A captures the details that come from your invoice, bill of supply or delivery challan.

Part B: the conveyance

Part B captures how the goods are moving.

Part B is what makes the e-way bill valid for movement. Validity is counted from when Part B is first entered.

Who fills which part?

The supplier usually fills Part A because they have the invoice. Part B can be filled by:

• the supplier, if they know the vehicle at the time of generation;
• the recipient, if they are arranging transport; or
• the transporter, if the supplier or recipient enters the transporter's ID (GSTIN or TRANSIN) on the e-way bill.

A common arrangement: the supplier generates Part A in the morning when invoicing; the transporter fills Part B when the vehicle is assigned and loaded.

Note: Part A details entered without Part B remain on the portal for a limited period, after which they can no longer be used. Don't generate Part A too far ahead of dispatch. Check the current time limit in the user documentation.

The Part B exemption: 50 km within a state

Part B is not required where goods move within the same state or UT for up to 50 km:

• from the consignor's place of business to the transporter's place of business for further transportation, or
• from the transporter's place of business to the consignee's place of business.

Part A is still required. When the goods move onward from the transporter's place in a vehicle, Part B must be filled for that movement.

Example (illustrative): the 50 km leg

A Rajkot pipe manufacturer's consignment worth ₹1,18,000 (₹1,00,000 + 18% GST) is going to a buyer in Kolkata.

1. Factory to transporter's Rajkot hub, 22 km, same state. Part A is generated with full details. Part B not required for this leg.
2. Transporter's hub to Kolkata by truck, about 2,000 km. The transporter enters the vehicle number in Part B before the truck leaves.
3. Validity starts when Part B is entered: 2,000 ÷ 200 = 10 days.

If the truck is changed at Nagpur due to a breakdown, the transporter updates Part B with the new vehicle number before the goods move further. Validity does not reset.

(Distance is illustrative; the actual figure comes from the portal's PIN-to-PIN calculation.)

Updating and correcting each part

For the practical steps, read How to Update Vehicle Details in an E-Way Bill and How to Cancel an E-Way Bill.

Part A, Part B and e-invoicing

If you are covered by e-invoicing, Part A can be auto-populated from the e-invoice when the e-way bill is generated using the IRN. You still need to add Part B (transport details) unless they were included at the e-invoice stage.

Consolidated e-way bill

Where a transporter carries multiple consignments, each with its own e-way bill, in one vehicle, they can generate a consolidated e-way bill (Form GST EWB-02). It references the individual e-way bills, and the vehicle details apply to all of them.

Common mistakes

In Part A

• Invoice number typed differently from the printed invoice.
• Billing address PIN used instead of delivery PIN.
• Wrong reason for transportation (e.g. "supply" for a job work challan).
• Value entered without GST, or exempt items mixed in.

In Part B

• Vehicle number with a typo — at a checkpoint it looks like the wrong truck.
• Goods moved into a new vehicle without updating Part B first.
• Transporter not assigned, so they cannot update Part B.
• Assuming the 50 km exemption applies to inter-state movement — it doesn't.

Getting Part A right at the source

Since Part A can't be edited, the place to prevent errors is invoicing. In the E-Way Easy app, the sales invoice and e-way bill details are reviewed together before saving: your seller details are stored, the buyer's address, state and PIN fill from their GSTIN, HSN comes from your saved products, and distance is calculated from PIN codes. It's an independent app, not a government portal — the review step is there so you can catch mistakes before they become a cancel-and-regenerate job.

Official sources

The structure of Form GST EWB-01 and the Part B exemption are in Rule 138 of the CGST Rules, available on CBIC GST. Field-level guidance and current validations are in the E-Way Bill user documentation, and generation and updates are done on the E-Way Bill System.