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E-Way Bill in GST & Tally Prime

🚚 E-Way Bill in GST & Tally Prime

Concept, applicability, Tally Prime procedure, examples, practical problems and revision notes.

1. 📘 Concept of E-Way Bill

What is an E-Way Bill?
An E-Way Bill is an electronic document used to support the movement of goods under the GST system. It contains important information about the supplier, recipient, goods and transportation.

As a general GST rule, an E-Way Bill is required for the movement of goods when the consignment value exceeds ₹50,000, subject to applicable rules and exemptions.

Information generally included in an E-Way Bill

👤 Consignor Details of the person or business sending the goods.
👥 Consignee Details of the person or business receiving the goods.
📦 Goods HSN, description, quantity, taxable value and tax details.
🚛 Transporter Transporter details, mode of transport and vehicle information.

When can an E-Way Bill be applicable?

  • Inter-state movement of goods, subject to the applicable GST rules.
  • Certain intra-state movements, depending on the applicable state rules.
  • Specified transactions where the law requires an E-Way Bill even if the normal threshold is not the only consideration.
💡 Remember: ₹50,000 is the commonly taught threshold for E-Way Bill applicability, but exemptions and special situations exist. Always verify the applicable GST rules for the actual transaction.

2. 🔑 Important E-Way Bill Terms

Term Meaning
Consignor Person/business sending the goods.
Consignee Person/business receiving the goods.
Transporter Person or company responsible for transporting the goods.
Vehicle Number Registration number of the vehicle carrying the goods.
HSN Harmonized System of Nomenclature code identifying goods.
Distance Approximate distance for which the goods are transported.
EBN / E-Way Bill Number Unique number generated after successful E-Way Bill generation.

3. 💻 Procedure for Preparing E-Way Bill in Tally Prime

Step 1 — Enable GST and E-Way Bill Features

1
Open Gateway of Tally → F11 (Features).
2
Open the relevant Statutory & Taxation settings.
3
Enable GST and configure the GST details of the company.
4
Configure the E-Way Bill-related options available in the Tally Prime version being used.

Step 2 — Configure Company and Ledger Details

  • Enter the correct company GSTIN.
  • Enter GSTIN and registration details for applicable party ledgers.
  • Configure state and address details correctly.
  • Set appropriate GST classifications.
  • Enter HSN/SAC details for goods or services as applicable.
⚠️ Important: Incorrect GSTIN, state, HSN or party information can cause validation problems when E-Way Bill data is generated.

Step 3 — Record the Transaction

Record the relevant transaction in Tally Prime, such as a Sales Voucher, Purchase Voucher or Delivery Note, depending on the nature of the movement.

  1. Enter invoice details.
  2. Select the correct party ledger.
  3. Enter stock items and quantities.
  4. Enter applicable GST details.
  5. Enter transportation information.
  6. Enter vehicle number where required.
  7. Enter transporter and distance information as applicable.

Step 4 — Generate E-Way Bill Data

Depending on the Tally Prime version and configuration, E-Way Bill information may be generated or exported from the relevant voucher/e-Invoice/E-Way Bill workflow.

Classroom Workflow:

Transaction in Tally  →  Validate GST Details  →  Prepare E-Way Bill Data  →  Generate/Export Data  →  E-Way Bill Portal

Step 5 — Upload / Generate on the E-Way Bill Portal

The required data can be submitted through the applicable E-Way Bill system. After successful validation, an E-Way Bill Number (EBN) is generated.

Step 6 — Update and Print the Invoice

Once the E-Way Bill number is available, update the relevant transaction record where required and print the invoice with the applicable transportation/E-Way Bill details.

4. 🔄 E-Way Bill Process at a Glance

1. Create Transaction Record Sales/Purchase/Delivery Note.
2. Verify GST Check GSTIN, HSN and tax information.
3. Add Transport Details Vehicle, transporter, mode and distance.
4. Generate E-Way Bill Submit valid information through the applicable system.
5. Get EBN Receive the E-Way Bill number.
6. Print / Carry Documents Keep required documents with the consignment.

5. ⏱️ E-Way Bill Validity

E-Way Bill validity is generally linked to the distance travelled and the applicable GST rules for the type of transport.

Illustrative Distance Classroom Example of Validity
Up to 100 km 1 day
101–200 km 2 days
201–300 km 3 days
⚠️ Note: The table above is an illustrative classroom example based on the commonly taught distance-based rule. Actual validity must be determined according to the current GST rules and the mode/type of transport applicable to the movement.

6. 📊 Worked Example

Transaction:
  • Sales Invoice: ₹1,20,000
  • Nature: Inter-state supply
  • Transporter: ABC Logistics
  • Vehicle No.: AP-05-1234
  • Distance: 250 km

Procedure

  1. Record the sales invoice in Tally Prime.
  2. Enter the buyer’s GST details.
  3. Enter HSN and GST information.
  4. Enter transporter details.
  5. Enter vehicle number AP-05-1234.
  6. Enter the applicable distance.
  7. Generate/prepare the E-Way Bill information.
  8. Submit through the applicable E-Way Bill process.
  9. Obtain the E-Way Bill Number.
  10. Update/print the required invoice documentation.
Classroom Calculation:
For a 250 km movement, the commonly used classroom table gives 3 days of validity. Actual validity should be confirmed under the current applicable rules and transport mode.

📝 7. Practice Questions with Solutions

Question 1 — Inter-State Sale

On 01-Aug-2026, you sell goods worth ₹80,000 to XYZ Ltd. The transaction is inter-state.

  • Transporter: DEF Transport
  • Vehicle No.: TS-09-5678
  • Distance: 150 km

Record the transaction in Tally and generate the E-Way Bill. What is the validity period?

Solution:
  1. Open the appropriate Sales Voucher in Tally Prime.
  2. Select XYZ Ltd. as the customer.
  3. Enter goods worth ₹80,000.
  4. Enter applicable GST and HSN details.
  5. Enter DEF Transport as transporter.
  6. Enter vehicle number TS-09-5678.
  7. Enter distance of 150 km.
  8. Generate/submit the E-Way Bill information.
Distance = 150 km
Illustrative validity = 2 days
Answer: Under the commonly taught distance-based example, 150 km corresponds to 2 days. Verify the actual validity under the current applicable rules.

Question 2 — Transporter Details Not Available

You purchase goods worth ₹60,000 from ABC Suppliers. The movement is intra-state. Transporter details are not available at the time of recording the invoice.

How can the E-Way Bill be generated later?

Solution:
  1. Record the purchase transaction correctly in Tally Prime.
  2. Keep the GST and party information complete.
  3. Obtain the transporter/vehicle details later.
  4. Update the applicable transportation information.
  5. Generate or submit the E-Way Bill data through the applicable workflow.
  6. Obtain the E-Way Bill number.
  7. Update the transaction/document records as required.
Key Point: Missing transporter information does not mean that incorrect information should be entered. Update the record when the required details become available, subject to the applicable E-Way Bill rules.

Question 3 — Consignment Split into Two Vehicles

A consignment worth ₹1,50,000 is split into two vehicles.

How should the transportation details be handled?

Solution:

The movement should be handled according to the applicable E-Way Bill provisions for multiple vehicles/trans-shipment. Each vehicle involved in the movement needs to be appropriately reflected in the applicable E-Way Bill process.

Illustrative example

Vehicle Goods Carried Vehicle Number
Vehicle 1 ₹75,000 AP-01-AA-1111
Vehicle 2 ₹75,000 AP-01-BB-2222
Important: Do not simply create duplicate E-Way Bills without following the prescribed multiple-vehicle/trans-shipment procedure. Use the applicable E-Way Bill mechanism for updating the vehicle movement.

Question 4 — Sale Below ₹50,000

On 05-Aug-2026, you sell goods worth ₹45,000.

Is an E-Way Bill required?

Solution:

Under the basic classroom threshold rule, a consignment value of ₹45,000 is below ₹50,000.

Consignment Value = ₹45,000
General Threshold = ₹50,000

₹45,000 < ₹50,000
Answer: Generally, an E-Way Bill would not be required solely because of the normal ₹50,000 threshold.
⚠️ Exception: Always check whether a specific exemption, mandatory category, state rule or other provision makes an E-Way Bill applicable despite the value being below ₹50,000.

Question 5 — Return of Goods

Customer LMN Ltd. returns goods worth ₹70,000.

Record a Debit Note in Tally Prime and arrange the E-Way Bill for the return movement.

Solution:

Debit Note

  1. Open the appropriate Debit Note voucher.
  2. Select LMN Ltd. as the party.
  3. Enter the returned goods.
  4. Enter the applicable value and GST details.
  5. Reference the original invoice where appropriate.
  6. Save the Debit Note.

E-Way Bill information

For the physical return movement, provide the applicable transportation information.

  • Supplier/returning party details
  • Recipient details
  • Relevant GSTINs
  • Goods description
  • HSN
  • Quantity
  • Value
  • Tax details where applicable
  • Transporter details
  • Vehicle number
  • Mode of transport
  • Distance
  • Relevant document/invoice/debit-note information
Key Point: A return movement should be documented consistently: the accounting document records the commercial adjustment, while the transportation document supports the physical movement of goods.

✍️ 8. Additional Practice Questions

  1. A company sells goods worth ₹95,000 to a customer in another state. The distance is 180 km. List the information required before generating the E-Way Bill.
  2. A sale invoice is for ₹1,10,000, but the vehicle number was entered incorrectly. What should be checked or corrected before relying on the E-Way Bill details?
  3. A consignment of ₹75,000 is transported by road within the state. Explain why state-specific rules should be checked before deciding whether an E-Way Bill is required.
  4. A supplier sends goods worth ₹2,00,000 through a transporter. The invoice is correct but the GSTIN of the buyer is wrong. What problems can this cause during E-Way Bill generation?
  5. Goods worth ₹90,000 are returned by a customer. Explain the accounting document and transportation information that should be considered.
  6. A consignment initially travels in Vehicle A and is later shifted to Vehicle B. Explain the importance of updating the vehicle information in the applicable E-Way Bill process.
  7. Explain the difference between: Consignor, Consignee and Transporter.
  8. Explain why the following details should be checked carefully: GSTIN, HSN, invoice value, vehicle number and distance.

🎯 9. Quick Revision Notes

Topic Remember
E-Way Bill Electronic document supporting movement of goods under GST.
Common Threshold ₹50,000, subject to applicable rules and exemptions.
Consignor Person/business sending the goods.
Consignee Person/business receiving the goods.
Transporter Person/company transporting the goods.
HSN Code used to classify goods.
Vehicle Number Identifies the vehicle carrying the goods.
Distance Used for determining applicable validity under the rules.
EBN Unique E-Way Bill Number generated after successful generation.
Basic E-Way Bill Workflow:

Invoice / Voucher → GST Details → Transport Details → E-Way Bill Generation → EBN → Documentation / Movement

📚 10. Exam & Practical Tips

  • Remember the basic ₹50,000 threshold, but mention that exceptions and specific rules apply.
  • Always check the GSTIN of both parties.
  • Check the HSN, quantity and value of goods.
  • Enter the correct vehicle number.
  • Verify the transporter and distance information.
  • Understand that an invoice and an E-Way Bill serve different purposes: the invoice documents the supply, while the E-Way Bill supports the movement of goods.
  • For vehicle changes or multiple-vehicle movement, follow the applicable E-Way Bill procedure rather than creating arbitrary duplicate documents.
  • For actual filing or generation, always use the current GST rules and the current Tally Prime workflow.
⭐ Easy Memory Trick:

G-V-H-D-E

G = GSTIN
V = Value
H = HSN
D = Distance
E = E-Way Bill
🚚 E-Way Bill in GST & Tally Prime · Class Notes & Practical Workbook