E-way bill: when you need it and how to make it with a JSON file

When is an e-way bill needed

The basic rule: when goods worth more than ₹50,000 (one consignment, tax included) move by vehicle. This applies to sales, purchases from unregistered sellers, stock transfers to your own branch and goods sent on approval or for job work.

Inside one state the limit is set by that state and some states use a higher limit. Check your state's rule on the e-way bill portal.

Some goods and some movements do not need it (for example short movement to a weighbridge, or goods listed as exempt). When in doubt, make one: it costs nothing.

Part A and Part B

An e-way bill starts its validity only when Part B (vehicle) is filled.

How long it is valid

For normal goods: 1 day for every 200 km (or part of it). The day ends at midnight. If the goods are delayed, the validity can be extended on the portal within 8 hours before or after it ends.

Three ways to make it

1. Type it on the portal at ewaybillgst.gov.in: fine for one or two bills a day.
2. Upload a JSON file (bulk generation): your software makes one file for many bills, you upload it once.
3. With the e-invoice: if you make e-invoices, the e-way bill can be made with the IRN.

Making it with a JSON file

In LedgerKing open the saved invoice (the view / print screen). In its E-invoice / E-way bill box choose E-way bill JSON. The file is saved on your computer.

Then on the e-way bill portal:

1. Log in at ewaybillgst.gov.in.
2. Go to e-Waybill → Generate Bulk.
3. Choose the JSON file and upload it.
4. The portal shows the e-way bill number, date and validity for each bill.

Back in LedgerKing choose Record e-way bill no. and enter the number and date. The number is then printed on the invoice and you can find it later.

Before you upload: quick checks

• The buyer's GSTIN and PIN code are correct. The distance is worked out from the PIN codes.
• Every item has an HSN code.
• The vehicle number is in the right format (for example MH12AB1234), or leave Part B for the transporter.
• The invoice date is not in the future.

Cancel or change

An e-way bill can be cancelled within 24 hours if the goods did not move. Part A cannot be edited: cancel and make a new one. Part B (vehicle) can be changed any time while the goods are on the way, for example when the goods move to another truck.

Keep it with the goods

The driver must carry the e-way bill number (a printout or on the phone) and the invoice. Officers can check it on the road; goods without a valid e-way bill can be held and penalty charged.