An e-way bill is an electronic document generated on the e-way bill portal (ewaybillgst.gov.in) under Rule 138 of the CGST Rules before the movement of goods of consignment value exceeding ₹50,000, whether by the supplier, recipient or transporter. Part A records the invoice, parties, HSN and value; Part B records the vehicle or transporter details. It is valid for one day per 200 km (or part), and the transporter must carry it. Because it is created on a government system and tied to the tax invoice, it corroborates dispatch and the buyer's identity.
How e-way bills work in India
The supplier (or transporter) enters the invoice details and the recipient's GSTIN in Part A, and the vehicle number in Part B, and the portal issues a 12-digit e-way bill number. The transporter carries it (or the number) with the goods; GST officers can verify it in transit. The recipient can see e-way bills raised against its GSTIN on the portal and may reject them within 72 hours; silence is treated as acceptance. The e-way bill, the tax invoice, the lorry receipt and the signed delivery challan together form the chain from the supplier's gate to the buyer's.
Why it matters for getting paid
When a buyer says "we never received the goods", an e-way bill generated against its GSTIN, not rejected within 72 hours, and a transporter record of delivery answer the point. Facilitation Councils and courts give weight to these government records. Suppliers should download and preserve every e-way bill and match it to the invoice. See tax invoice, lorry receipt and delivery challan.
How FundRaksha uses it
FundRaksha's advocates collect the e-way bills for every disputed invoice and cite them in the notice, together with the lorry receipts and the buyer's GSTR-2B entries. Buyers rarely persist with a "not received" defence once this chain is set out. The company has handled ₹50 Cr+ of invoices; fee 30% on recovery, nothing upfront.
Worked example (hypothetical)
A Morbi tile manufacturer dispatches ₹7,20,000 of tiles (invoice value including GST) to a Lucknow dealer, 1,100 km away. The e-way bill is generated against the dealer's GSTIN with the truck number; validity is six days (1,100 ÷ 200 = 5.5, rounded up). The transporter's LR shows delivery on day four with the dealer's stamp. The dealer does not reject the e-way bill within 72 hours and claims ITC in GSTR-3B. When the dealer later disputes receipt, the notice sets out the e-way bill, LR and ITC claim; the dealer pays ₹7,20,000 plus interest of ₹43,200 (12% for six months, simple, as per the accepted invoice term).
Last reviewed: 2026-10-08. Information for Indian businesses; not legal advice.