E-Way Bill Compliance Under GST: 10 Mistakes That Can Detain Your Goods

Navigating GST compliance in India becomes especially risky when goods are on the move. The e-way bill (EWB), mandated under Rule 138 of the CGST Rules, is not merely a procedural formality—it is a critical compliance document. Even a small lapse can result in detention of goods, seizure of vehicles, and hefty penalties.

Here are the 10 most common e-way bill errors that businesses and transporters must avoid to stay penalty-free.

1️⃣ Transporting Goods Without an E-Way Bill

Moving goods exceeding ₹50,000 without a valid EWB is a direct violation of GST law.

Impact:
Detention or seizure of goods and vehicle under Section 129.

2️⃣ Incorrect Details in the E-Way Bill

Errors in GSTIN, invoice number, HSN code, value, address, or vehicle number can invalidate the EWB—even a single digit mistake matters.

Impact:
Treated as movement without a valid EWB, attracting penalties under Section 129.

3️⃣ Using an Expired E-Way Bill

EWB validity depends on distance (1 day per 200 km). Delays without timely extension make the EWB invalid.

Impact:
Detention and penalty as if no EWB existed.

4️⃣ Mismatch Between E-Invoice and E-Way Bill

For e-invoice-mandated taxpayers, inconsistencies between invoice and EWB details raise red flags.

Impact:
Penalty under Section 122 (₹10,000 or tax evaded, whichever is higher) and possible detention.

5️⃣ Not Updating Part B Before Movement

Part A alone is insufficient. Vehicle details in Part B must be updated before goods move.

Impact:
Incomplete EWB = invalid EWB → Section 129 consequences.

6️⃣ Failure to Update Vehicle Number During Transshipment

When goods are shifted to another vehicle, Part B must be updated before onward movement.

Impact:
New vehicle treated as transporting goods without valid documents.

7️⃣ Reusing the Same E-Way Bill

Each EWB is single-use, linked to one invoice and one journey.

Impact:
Repeated use can trigger detention, penalties, and even confiscation under Section 130.

8️⃣ Incorrect Classification of Transaction

Wrong selection of transaction type (supply vs job work, sales return, stock transfer) causes compliance mismatches.

Impact:
Return mismatches, ITC issues, and audit scrutiny.

9️⃣ Not Cancelling an Unused E-Way Bill

If goods are not transported, the EWB must be cancelled within 24 hours.

Impact:
May invite investigation for fake or circular transactions.

🔟 E-Way Bill Not Available During Transit

The driver must carry a physical copy or electronic access to the EWB and invoice.

Impact:
Immediate detention under Section 129.

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