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Part A records the GST transaction and consignment; Part B records how the goods will actually move. Under Rule 138, the registered person causing the movement must furnish the Part-A information. The person who generates or completes the bill depends on the transport arrangement: the business may enter the transport details itself, or it may assign the Part-A information to a transporter who adds the required vehicle or carrier document details.
The safest sequence is to enter accurate Part A, create a Part-A slip when transport details are not yet available, and complete Part B before movement unless a narrowly defined within-state distance exception applies.
Part A and Part B at a glance
Form GST EWB-01 divides the e-way bill into two different information sets. Part A comes from the invoice, challan and consignment records. Part B comes from the carrier actually used for the movement.
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| Comparison point | Part A | Part B |
|---|---|---|
| Information type | Transaction and consignment information | Transport and movement information |
| Typical source | Invoice, delivery details, goods classification and reason for movement | Vehicle used for road transport or the transport document issued for rail, air or ship |
| Key legal timing | Furnished before the movement by the registered person causing it | Completed when transport details are known and generally before movement |
| Usual data owner | Supplier, recipient or other registered person causing the movement | The bill generator or the assigned transporter, depending on the Rule 138 route |
| Portal result | Can create a temporary Part-A slip when transport data is pending | Completing it converts the temporary slip into an e-way bill with transport details |
These are not two separate documents. Part B completes the e-way bill record started with Part A.
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What details are required in Part A?
The official Form GST EWB-01 labels the section “PART-A.” Enter the values exactly as they appear in the underlying invoice, challan and consignment records. A transcription error in a number, date, PIN code or classification can make the bill inconsistent with the documents carried with the goods.
| Form label | Required information | What to enter |
|---|---|---|
| A.1 | GSTIN of recipient | The recipient’s GSTIN shown for the transaction |
| A.2 | Place of delivery | The delivery location represented in the form by its delivery PIN code |
| A.3 | Invoice or challan number | The number of the invoice or challan accompanying the goods |
| A.4 | Invoice or challan date | The date printed on that invoice or challan |
| A.5 | Value of goods | The value of the goods covered by the movement |
| A.6 | HSN code | The applicable Harmonized System of Nomenclature code at the level required for the taxpayer’s turnover category |
| A.7 | Reason for transportation | The applicable movement reason, such as supply, export or import, job work, sales return or own use |
| A.8 | Transport Document Number | The relevant goods receipt, railway receipt, airway bill or bill of lading number, where applicable |
Recipient GSTIN and delivery PIN
Part A uses the recipient GSTIN and the delivery PIN code to identify where the consignment is going. The PIN code is the form’s representation of “Place of delivery”; it is not a substitute for checking the complete delivery address on the commercial documents.
Invoice, challan, date and value
Use the invoice or challan number and date that relate to the goods in transit. The value must correspond to the goods covered by that document. Do not use a purchase-order number, an internal dispatch number or a later document date in place of the prescribed invoice or challan fields.
HSN-code digit requirement
The form notes a turnover-based HSN indication. For taxpayers whose annual turnover in the preceding financial year was up to ₹5 crore, the indication is at least two digits. For taxpayers above ₹5 crore, it is at least four digits. The breakpoint is tied to the preceding financial year, and the form itself does not provide a publication year for this note; verify the current requirement if a later notification or consolidated rule has changed it.
Reason for transportation
Form GST EWB-01 lists these reason categories:
- Supply
- Export or import
- Job work
- SKD or CKD movement
- Recipient not known
- Line sales
- Sales return
- Exhibition or fairs
- Own use
- Others
Select the category that describes why the goods are moving, rather than choosing a general option merely because it is familiar.
Transport Document Number in Part A
A.8 is labelled “Transport Document Number.” The form notes that this can be a Goods Receipt Number, Railway Receipt Number, Airway Bill Number or Bill of Lading Number. The appropriate document depends on the transport arrangement. For a road movement where the carrier document is not yet available, the portal workflow can hold Part A as a temporary slip while the remaining transport information is obtained.
What details are required in Part B?
Part B is the movement section. The printed form labels B as “Vehicle Number,” but the transport identifier is mode-dependent in the e-way bill system’s API guidance.
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|---|---|---|
| Road | Vehicle number | The vehicle assigned to carry the consignment |
| Rail | Transport document number | The railway receipt or other applicable rail document |
| Air | Transport document number | The airway bill or applicable air document |
| Ship | Transport document number | The bill of lading or applicable shipping document |
Do not enter a vehicle number for every mode. The API documentation specifically distinguishes a vehicle number for road from a transport-document number for rail, air and ship. The identifier must match the mode selected and the document held by the carrier.
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When a vehicle changes
If the consignment is transferred to another vehicle during transit, the transport details need to be updated through the applicable e-way bill process. Keep the original Part-A transaction information unchanged unless the underlying transaction itself has changed; the transport update concerns the carrier or vehicle used for the journey.
Who is responsible for entering Part A?
Rule 138 places the duty to furnish Part A on the registered person who causes the movement of goods. That is the legal responsibility. It does not mean that the same employee, business or transporter must type every field on the portal in every case.
The registered person may be the supplier, recipient or another registered party whose transaction causes the movement. The portal FAQ also recognizes that a consignor, consignee or transporter can generate an e-way bill in applicable situations. Determine the correct route from who is arranging the transport and the specific circumstances covered by Rule 138.
Who enters Part B?
There is no universal rule that the supplier always enters Part B or that the transporter always owns it. Rule 138 distinguishes the transport arrangements.
Business has the transport details
When the registered person or recipient generates the bill under the relevant transport situation and already knows the road vehicle or the applicable carrier document, that person can enter Part B while generating the e-way bill. In this workflow, the business controls both the transaction data and the transport data because it has the necessary details.
Goods are handed to a road transporter
When goods are handed to a road transporter and the e-way bill is not generated through the route described above, the registered person furnishes the transporter information in Part B and the transporter generates the e-way bill using the Part-A information. The practical handoff is important: the business supplies the correct transaction record and identifies the transporter; the transporter supplies the vehicle details and completes the movement record.
Transporter is assigned through the portal
If the taxpayer enters the transporter’s 15-digit ID, the e-way bill is assigned to that transporter. The transporter can then log in and update the further transportation details. Assignment is an operational workflow; it does not remove the registered person’s responsibility to furnish accurate Part-A information or to choose the correct legal route under Rule 138.
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Workflow 1: Generate the e-way bill when transport details are known
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- Collect the source documents. Keep the invoice or challan, recipient GSTIN, delivery PIN, goods value, HSN code, movement reason and the applicable transport document information together.
- Enter Part A. Complete A.1 through A.8 from those records. Check the invoice or challan number and date character by character.
- Select the transport mode. Choose road, rail, air or ship according to the actual first movement.
- Enter Part B. For road, enter the assigned vehicle number. For rail, air or ship, enter the applicable transport-document number as required by the mode.
- Review before submission. Confirm that the recipient GSTIN, delivery PIN, value, HSN digit level, reason and mode agree with the documents and booking.
- Generate and share the e-way bill number. Give the resulting record to the person responsible for dispatch and ensure the invoice or challan travels with the consignment.
This route avoids a later handoff, but it is appropriate only when the transport information is reliable. Entering a guessed vehicle number creates a record that may no longer describe the actual movement.
Workflow 2: Create a Part-A slip and let the transporter complete Part B
Use this route when the transaction is ready but the vehicle or carrier details are not yet available.
- Enter all available Part-A information. Complete the transaction and consignment fields from the invoice, challan and delivery instructions.
- Enter the transporter information. Use the transporter details required by the portal workflow. If the transporter’s 15-digit ID is entered, the record can be assigned to that transporter.
- Generate the temporary Part-A slip. The slip holds the Part-A information but has no e-way bill validity while the required transport details are absent.
- Send the slip or assignment information to the transporter. The transporter uses the Part-A data rather than re-keying the commercial transaction from memory.
- Transporter adds the mode-specific details. For a road movement, the transporter enters the vehicle number. For rail, air or ship, the applicable transport-document number is entered.
- Complete Part B before movement. Completing Part B converts the temporary slip into the e-way bill. Verify that the final mode and identifier match the vehicle or carrier document actually being used.
The FAQ states that either the transporter or the original user can later enter Part B. The important control is not who physically types the field; it is that the final entry is made by someone who has the actual transport details and that the bill is completed before the goods move, unless a stated exception applies.
Can an e-way bill be generated before the vehicle number is known?
Yes, the portal workflow can create a Part-A slip while transport details are pending. The API documentation describes generating a temporary number without validity when transport-mode details are absent. That temporary number is not the finished e-way bill for ordinary movement. Part B must be completed to convert the slip into an e-way bill.
Do not treat the Part-A slip as permission to dispatch. For a normal movement, wait until the vehicle number or applicable carrier document is available, complete Part B, and then release the goods. If the carrier changes before dispatch, update the transport details so the final record describes the vehicle or carrier actually used.
The limited 50-kilometre exception
The portal FAQ describes an exception for movement within the same state for less than 50 km between the consignor’s place of business and the transporter’s premises for onward transport. It describes a similar exception for the transporter-to-consignee leg. In those specified legs, vehicle or Part-B details may not be mandatory in the manner they are for a longer movement.
This is not a general exemption from e-way bill requirements, and it is not a blanket rule for every short trip. The distance must be less than 50 km, the movement must be within the same state, and the leg must fit the consignor-to-transporter or transporter-to-consignee situation described by the FAQ. Check the current consolidated CGST Rules, later notifications, state-specific implementation and the facts of the shipment before relying on the exception.
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Pre-dispatch checklist
- Recipient GSTIN is copied from the transaction record.
- Delivery PIN code matches the intended delivery location.
- Invoice or challan number and date match the document travelling with the goods.
- Goods value is entered for the consignment covered by that document.
- HSN code has the required number of digits for the preceding-financial-year turnover category.
- Reason for transportation reflects the actual movement.
- Transport Document Number is entered when the relevant goods receipt, railway receipt, airway bill or bill of lading is available.
- Transport mode is the actual mode for the movement being recorded.
- Road movement has the correct vehicle number, not a booking reference or an old vehicle number.
- Rail, air or ship movement has the applicable transport-document number rather than a road vehicle number.
- If a transporter is assigned, the transporter ID and handoff have been confirmed.
- A Part-A slip has been converted into a completed e-way bill before ordinary dispatch.
Common mistakes and how to correct them
Confusing Part A with Part B
Symptom: A business asks the transporter to supply invoice value, HSN or recipient details, or enters a vehicle number before any vehicle is assigned.
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Fix: Keep transaction fields in Part A and actual movement identifiers in Part B. The business should furnish the Part-A record; the party with the confirmed transport details should complete Part B.
Using a road vehicle number for rail, air or ship
Symptom: The mode is rail, air or ship, but the operator searches for a truck number to populate Part B.
Fix: Follow the mode-dependent API guidance: road uses the vehicle number; rail, air and ship use the applicable transport-document number.
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Symptom: Goods are dispatched with only the temporary number because the vehicle was not known when Part A was entered.
Fix: Have the original user or assigned transporter enter the missing transport details and confirm that the slip has converted into an e-way bill before movement, unless the specific short-distance exception applies.
Assuming the supplier must always complete Part B
Symptom: The supplier enters a guessed vehicle number even though a transporter will choose the vehicle later.
Fix: Assign the transporter through the portal workflow where appropriate. The transporter can log in and update the further transportation details after receiving the Part-A information.
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Symptom: The registered person treats the transporter’s portal access as a transfer of responsibility for inaccurate invoice or consignment data.
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Fix: Separate legal responsibility from data entry. Rule 138 places the duty to furnish Part A on the registered person causing the movement, even when the transporter later completes the transport section.
Overextending the 50-km rule
Symptom: A business treats any local delivery under 50 km as free from e-way bill requirements.
Fix: Apply the FAQ’s exception only to the specified same-state consignor-to-transporter or transporter-to-consignee legs, and verify the current rule before dispatch.
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Supplier knows the truck before loading
A registered supplier has the recipient GSTIN, invoice, delivery PIN and confirmed truck. The supplier enters Part A, selects road transport, enters the vehicle number in Part B and generates the completed e-way bill. The transporter carries the goods and the completed record.
Transporter assigns the truck after pickup
A supplier has prepared the invoice but the road carrier will allocate a vehicle at its depot. The supplier enters Part A and the transporter information, creates the Part-A slip and assigns it to the transporter. The transporter logs in after allocating the truck, enters the vehicle number and completes Part B before the onward movement.
Air shipment
A business sends goods by air and has an airway bill rather than a road vehicle. Part A contains the transaction and consignment fields; the air transport document number is used for the applicable transport field. A truck number should not be invented simply because the printed form labels Part B “Vehicle Number.”
Short same-state depot leg
Goods move from the consignor’s business to the transporter’s premises within the same state for a distance below 50 km, fitting the FAQ’s described exception. The business should still check whether the overall movement and subsequent leg meet the conditions; the exception does not automatically remove every e-way bill obligation for the shipment.
What to verify when the portal or documents do not agree
First compare the portal entry with the source invoice or challan, not with an internal dispatch spreadsheet. Then check the recipient GSTIN and delivery PIN, because an otherwise correct invoice can still be paired with the wrong destination. Next confirm the mode and ask the carrier for the exact vehicle or transport-document identifier. Finally, determine whether the record is still a Part-A slip or has been converted into a completed e-way bill.
If the legal route is unclear—for example, where several parties arrange different legs, the movement involves a special category, or the short-distance exception might apply—consult the current consolidated CGST Rules, relevant notifications and live portal instructions. The official form, FAQ, Rule 138 text and API guidance align on the Part-A/Part-B distinction, but procedural details can change through later amendments or state implementation.
Bottom line for dispatch teams
Enter Part A from the invoice, challan and consignment records. Enter Part B from the actual vehicle or carrier document. The registered person causing the movement is responsible for furnishing Part A under Rule 138; the person who has the confirmed transport details may complete Part B, either during generation or after a transporter handoff. When the vehicle is not yet known, create a Part-A slip and complete it before ordinary movement. Treat the under-50-km provision as a narrow, fact-specific exception rather than a general exemption.
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