Form GST EWB-01 has two parts. Part A holds the consignment details from the invoice or challan: GSTINs of supplier and recipient, delivery PIN, document number and date, value, HSN code and reason for transport. Part B holds the transport details: vehicle number for road, or transport document number for rail, air or ship. An e-way bill is valid for movement only once Part B is filled.
Every e-way bill has two halves. Part A describes what is moving and why; Part B describes how it is moving. Different people often fill the two halves, and the e-way bill is only usable once both are complete. This guide walks through every field of Form GST EWB-01, who is responsible for each part, the important 50 km exception, and how Part B is updated during a journey.
For background on the document as a whole, see what is an e-way bill.
What are Part A and Part B of an e-way bill?
The e-way bill is prescribed in Form GST EWB-01 under Rule 138 of the CGST Rules, 2017.
| Part A | Part B | |
|---|---|---|
| Purpose | Consignment and transaction details | Transport details |
| Main data | GSTINs, delivery PIN, document no./date, value, HSN, reason | Vehicle number or transport document no. |
| Usually filled by | Supplier, recipient or transporter | Whoever arranges the vehicle — often the transporter |
| Editable after generation? | No (cancel and regenerate) | Yes, can be updated during validity |
| Effect | Creates a Part A slip / e-way bill number | Makes the e-way bill valid for movement and starts validity |
What fields are in Part A?
Part A is almost entirely copied from your invoice or challan. The fields are:
| Field | What to enter |
|---|---|
| GSTIN of supplier | Your GSTIN, or "URP" if the supplier is unregistered |
| Place of dispatch | PIN code of the location goods leave from |
| GSTIN of recipient | Buyer's GSTIN, or "URP" for an unregistered recipient |
| Place of delivery | PIN code of the delivery location |
| Document number | Tax invoice, bill of supply, delivery challan or bill of entry number |
| Document date | Date of that document |
| Value of goods | Value including tax, as per the document |
| HSN code | HSN of the goods (number of digits as required for your turnover) |
| Reason for transportation | Supply, export or import, job work, SKD/CKD, recipient not known, line sales, sales return, exhibition or fairs, for own use, others |
| Transport document number | Goods receipt / lorry receipt, railway receipt, airway bill or bill of lading number, if available |
On the portal you also choose a transaction type for addresses: "Regular", "Bill To – Ship To", "Bill From – Dispatch From", or both combined. The official FAQ explains that in a bill-to/ship-to case the billing GSTIN and name go on the left of the "To" section and the actual delivery address on the right; similarly, "Dispatch From" holds a different physical origin from the "Bill From" party. Tax components always follow the billing state, so IGST or CGST + SGST must match your invoice.
For HSN digits, see HSN code digits on invoice.
What fields are in Part B?
Part B is short:
| Mode | Field |
|---|---|
| Road | Vehicle number (for example KA01AB1234) |
| Rail, air or ship | Transport document number and date |
Along with this the portal records the mode, approximate distance (entered at generation), and the transporter's name and ID if a transporter is involved.
The official FAQ is explicit: an e-way bill is complete only when Part B is entered; a printout without Part B is not valid for movement, except for the short intra-state legs described below.
Who fills Part A and who fills Part B?
There are three common patterns.
Pattern 1: Supplier fills both parts
The supplier ships in its own vehicle, or knows the hired vehicle's number at the time of dispatch. It fills Part A and Part B together and generates a complete e-way bill in one go. This is the simplest and most common for small businesses.
Pattern 2: Supplier fills Part A, transporter fills Part B
The supplier hands goods to a transport company and does not know which truck will carry them. The supplier fills Part A and enters the Transporter ID (the transporter's GSTIN or the TRANS ID issued on the portal). The transporter later logs in, opens Update Vehicle No., and enters the vehicle details.
Pattern 3: Transporter fills both parts
If the supplier has not generated the e-way bill, the transporter can generate it on the basis of the invoice or challan handed over. Rule 138 also permits the supplier to authorise the transporter to fill Part A on its behalf. Even so, the supplier remains responsible if goods move without a valid e-way bill.
When is Part B not required? The 50 km exception
Part B can be left blank when goods move within the same state for less than 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.
The FAQ confirms both legs. In these cases the goods travel on Part A details alone. For the main leg — say from the transporter's Mumbai hub to its Delhi hub — Part B must be filled with the vehicle number before departure.
Separately, no e-way bill at all is needed for goods taken up to 20 km to a weighbridge and back within the state, with a delivery challan.
Worked example: a three-leg journey
A Thane electronics distributor sells LED panels worth ₹1,40,000 (taxable value ₹1,18,644.07 plus IGST @ 18% of ₹21,355.93) to a retailer in Hyderabad.
- Leg 1 — Thane to transporter godown in Bhiwandi (about 25 km, same state). The distributor generates Part A with the Transporter ID of the logistics company. No Part B is needed for this leg because it is under 50 km within Maharashtra.
- Leg 2 — Bhiwandi to Hyderabad hub (about 720 km). The transporter loads a truck and updates Part B with its number. Validity starts now: 720 ÷ 200 = 3.6, so 4 days.
- Leg 3 — Hyderabad hub to the retailer (about 18 km, within Telangana). The transporter shifts the panels to a smaller vehicle and updates Part B again with the new vehicle number and reason "transhipment". Validity stays the same 4 days from leg 2.
For how the days are counted, see e-way bill validity.
How to update Part B on the portal
- Log in to ewaybillgst.gov.in (2FA applies).
- Go to e-Waybill → Update Vehicle No.
- Search by e-way bill number (or by generated date / Transporter ID).
- Choose the mode and enter the vehicle number or transport document details.
- Enter the place and state from where the vehicle is starting.
- Select the reason: due to breakdown, transhipment, first time entry, others.
- Submit. The e-way bill now shows the full vehicle history.
When many e-way bills travel together in one vehicle, the transporter can generate a consolidated e-way bill instead of updating each Part B individually — see consolidated e-way bill.
How to change the transporter
If goods are handed to a different transport company, the generator (or current transporter) uses Update Transporter and enters the new Transporter ID. The new transporter can then update Part B. This is useful when a long-haul company hands over to a local delivery partner.
Part A slip vs a complete e-way bill
When only Part A is filled, the portal issues a Part A slip with a reference number rather than a complete e-way bill. The slip can be shared with the transporter so they can pick it up and fill Part B. Think of the two stages like this:
| Stage | What exists | Can goods move? |
|---|---|---|
| Part A only | Part A slip / e-way bill number awaiting vehicle | Only for the intra-state 50 km legs described above |
| Part A + Part B | Complete e-way bill with vehicle and validity | Yes, within validity |
| Part B updated later | Same e-way bill, new vehicle in history | Yes, original validity continues |
Because validity starts only with Part B, generating Part A early (for example when the order is packed) and leaving Part B until loading is a sensible way to avoid losing days while goods wait.
How Part A and Part B work with e-invoicing
Businesses covered by e-invoicing can generate the e-way bill through the invoice registration portal. In that case the IRP already has the invoice data, so Part A is taken from the e-invoice and you only supply the transport details for Part B — either in the same request or later using the IRN. This removes the risk of Part A differing from the registered invoice. See e-invoice vs e-way bill for how the two systems connect.
Common mistakes with Part A and Part B
- Moving goods on a Part A slip beyond 50 km. Without Part B, the goods are not covered.
- Wrong reason for transportation. Selecting "Supply" for a job-work dispatch or sales return makes the record inconsistent with your challan. See e-way bill for job work.
- Mismatched tax type. Part A tax components must follow the invoice: IGST for inter-state, CGST + SGST for intra-state supplies.
- Not updating Part B on transhipment. If the goods are in a different truck than the one recorded, an officer can treat them as moving without a valid document.
- Trying to edit Part A. It cannot be edited. Cancel within 24 hours and regenerate — see cancel an e-way bill.
- Wrong recipient GSTIN. Validate it before invoicing using the GSTIN validator.
Billing Software by Betterwork takes Part A straight from the invoice — GSTINs, document number, HSN, value and tax — so only the vehicle details are left to add.
Key takeaways
- Part A = consignment details from the invoice or challan; Part B = vehicle or transport document details.
- The e-way bill is valid for movement only after Part B is filled, and validity starts then.
- Part B is not required for intra-state legs under 50 km between consignor and transporter, or transporter and consignee.
- Part A cannot be edited; Part B can be updated many times without changing validity.
- Suppliers can leave Part B to the transporter by entering the Transporter ID, but remain liable for compliance.
This guide is general information, not tax advice. Rules last checked on 20 October 2026; confirm with your tax professional for your situation.