E-way bill Part A and Part B explained

Part A — the goods

• GSTIN of supplier and recipient (URP for unregistered)
• Place of dispatch and delivery (PIN codes)
• Document type, number and date
• HSN, quantity, taxable value and tax
• Reason for transport

Part B — the vehicle

• Mode (road, rail, air, ship)
• Vehicle number (road) or transport document number (rail/air/ship)

An EWB with only Part A is not valid for movement. Validity starts only when Part B is first entered.

When Part B can be skipped

Movement within the same state up to 50 km from the business place of the consignor to the transporter's place (or from the transporter to the recipient). Part A is still required.

Who fills what

• Consignor usually fills both parts.
• If a transporter is moving the goods, the consignor can fill Part A and assign the transporter ID; the transporter then fills Part B.

Sources

• E-way bill system: user manual and FAQs