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Part A and Part B at a glance
An e-way bill is completed only when the transaction information and the required transport information are available. The government form calls the two sections “PART-A” and “PART-B.” Treating them as separate jobs prevents a common mistake: entering a correct invoice but trying to move the goods before the transport details have been added.
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| Comparison point | Part A | Part B |
|---|---|---|
| Information type | Transaction and consignment information | Transport and movement information |
| Typical source | Invoice, bill of supply, delivery challan and consignment records | Actual vehicle, carrier or transport document |
| Important fields | Recipient GSTIN, delivery PIN, invoice/challan number and date, goods value, HSN, reason for transportation and transport-document number | Vehicle number for road transport; mode-specific transport-document information for rail, air or ship |
| When prepared | Before the movement is caused | When the transport details are known and generally before movement |
| Who supplies the information | The registered person causing the movement, or the applicable consignor/consignee workflow | The person generating the bill or the transporter receiving an assigned Part-A record, depending on the Rule 138 route |
Part A can therefore exist temporarily while a carrier or vehicle is being arranged. It is not, by itself, a completed e-way bill for ordinary movement.
What details are required in Part A?
Form GST EWB-01 lists eight Part-A entries. Enter them from the underlying tax and dispatch documents, not from memory or an informal transport message.
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A.1 Recipient GSTIN
Enter the GSTIN of the recipient. Confirm that it belongs to the intended consignee and corresponds to the transaction documents. A wrong GSTIN can direct the record to the wrong legal entity even when the invoice number is correct.
A.2 Place of delivery
The form represents the place of delivery by the delivery PIN code. Use the PIN for the actual delivery location stated for the consignment. Do not substitute the supplier’s PIN merely because the goods leave that premises.
A.3 Invoice or challan number
Enter the invoice or delivery-challan reference used for this movement. Preserve the document’s numbering format consistently with the records that support the supply or other movement reason.
A.4 Invoice or challan date
Enter the date printed on the invoice or challan. Check the date against the document selected in A.3 before submitting Part A.
A.5 Value of goods
Enter the value of the goods covered by the movement. The value should agree with the relevant invoice or challan records and with the amount used in the tax documentation for that consignment.
A.6 HSN code
Enter the applicable HSN code. The form indicates a minimum HSN length based on the supplier’s turnover in the preceding financial year:
- Taxpayers with preceding-financial-year annual turnover up to ₹5 crore: at least two HSN digits.
- Taxpayers with preceding-financial-year annual turnover above ₹5 crore: at least four HSN digits.
These are minimum indications in the form. Use the classification and level required for the goods and the taxpayer’s applicable GST obligations rather than truncating a code simply to meet the minimum.
A.7 Reason for transportation
Select the reason that describes why the goods are moving. The form’s reason choices are:
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- Supply
- Export or import
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- Recipient not known
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- Sales return
- Exhibition or fairs
- Own use
- Others
The reason should match the supporting document and the physical movement. For example, goods sent for job work should not be coded as an ordinary sale merely because an invoice-like document accompanies them.
A.8 Transport document number
Enter the transport document number where the applicable document exists. The form notes that this may be a Goods Receipt Number, Railway Receipt Number, Airway Bill Number or Bill of Lading Number. The correct reference depends on the mode and the document issued by the carrier.
A.8 is not a substitute for every Part-B requirement. The transport system may still require a mode-specific identifier when Part B is completed, particularly for non-road movement.
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What details belong in Part B?
Part B connects the consignment to its actual movement. The form labels the key field “B. Vehicle Number,” but the system’s API guidance makes the requirement mode-dependent.
Road transport
For movement by road, provide the vehicle number in Part B. Use the vehicle that will actually carry the goods for the relevant leg. If the vehicle changes, the transport details must be updated through the permitted process before relying on the record for the changed movement.
Rail, air or ship
For rail, air or ship, the cited API documentation requires the transport document number rather than treating a road-style vehicle number as universal. Use the applicable railway receipt, airway bill, bill of lading or other required carrier reference for that mode.
This distinction matters when a business uses a form screen that visually emphasizes “Vehicle Number.” A non-road consignment should be completed using the identifier required for its mode, not an invented vehicle registration.
Who is legally responsible for each part?
Rule 138 places the initial duty on the registered person who causes the movement: that person furnishes Part A before the movement begins. The practical person who clicks “generate” or later enters transport details depends on how the movement is arranged and which Rule 138 situation applies.
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When the business has the transport details
If the registered person or recipient is generating the e-way bill under the applicable transport situation and knows the vehicle or carrier document, that person can enter Part A and Part B together. In this workflow, the business owns the accuracy of both the transaction data and the transport data it submits.
When a road transporter is arranging the movement
Where goods are handed to a road transporter and the e-way bill has not been generated through the other route described in Rule 138, the registered person furnishes the transporter’s information. The transporter then generates the e-way bill using the Part-A information and adds the transport details.
What the portal allows
The portal FAQ states that a consignor, consignee or transporter can generate an e-way bill in applicable situations. If the taxpayer enters the transporter’s 15-digit ID, the record is assigned to that transporter. The transporter can log in, retrieve the Part-A information and update the further transportation details.
That operational handoff does not mean the transporter always owns Part B or that the supplier always enters every field. Legal responsibility and portal access are related but not identical: the registered person causes and documents the movement, while the party with reliable vehicle or carrier information completes the transport portion under the applicable rule path.
Workflow 1: generate the complete bill when transport details are known
Use this route when the dispatching business has the correct vehicle or mode-specific carrier document before the goods leave.
- Prepare the source records. Keep the invoice or challan, recipient GSTIN, delivery PIN, goods value, HSN and movement reason together with the carrier or vehicle details.
- Enter Part A. Populate A.1 through A.8 from those records. Recheck the recipient GSTIN, delivery PIN, document number and date before proceeding.
- Select the transport mode. Choose road, rail, air or ship according to the actual movement, not the usual mode used by the business.
- Complete Part B. For road, enter the vehicle number. For rail, air or ship, enter the required transport-document number described in the system guidance.
- Review the combined record. Ensure that the transport identifier belongs to the selected mode and that the document reference agrees with the invoice or challan.
- Generate the e-way bill before movement. Retain the resulting number and the source documents with the dispatch process.
Workflow 2: create a Part-A slip and let the transporter complete it
Use this route when the transaction is ready but the vehicle or carrier document is not yet known.
- Enter Part A. Provide the transaction and consignment information required by Form GST EWB-01.
- Provide the transporter’s 15-digit ID where applicable. This assigns the pending record to the transporter through the portal.
- Save the Part-A slip. The FAQ describes this as a temporary record created while transport details are unavailable. The API documentation similarly describes a temporary number without validity when transport-mode details are absent.
- Transporter retrieves the assigned record. The transporter logs in and supplies the vehicle number for road movement or the applicable transport-document number for rail, air or ship.
- Complete Part B. The transporter or the original user can enter the missing transport details, depending on the operational arrangement.
- Use the completed e-way bill for movement. Completing Part B converts the Part-A slip into the e-way bill; the temporary slip itself should not be treated as the finished transport authorization.
This handoff is useful when a fleet assignment occurs shortly before loading. It also creates a clear control point: the business validates the invoice-side data, while the transporter validates the identifier for the vehicle or carrier actually used.
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Part A is furnished before the registered person causes the movement. Part B is completed when the transport details are known and is generally required before the goods move. The FAQ describes a limited exception for specified 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.
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The under-50-km statement is not a blanket exemption from e-way-bill obligations. It concerns specified within-state transport legs and the requirement to provide vehicle or Part-B information. Confirm the current consolidated CGST Rules, notifications and live portal instructions for the exact movement, distance, parties and state implementation before relying on the exception.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Common data and handoff failures
Entering a vehicle number for a non-road movement
Symptom: The operator tries to satisfy Part B with a road registration even though the goods travel by rail, air or ship.
Fix: Select the real mode and provide the transport-document number required for that mode in the system guidance.
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Assuming Part A is the completed e-way bill
Symptom: Goods are dispatched with only a temporary Part-A number.
Fix: Have the transporter or original user complete Part B before movement unless the narrowly described distance exception applies.
Assigning the wrong transporter
Symptom: The transporter cannot retrieve the pending record.
Fix: Verify the transporter’s 15-digit ID before assignment and confirm that the intended transporter has access to the record.
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Using the delivery PIN of the wrong location
Symptom: The PIN matches the supplier’s warehouse but not the stated delivery point.
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Fix: Use the delivery PIN for the actual place of delivery shown in the transaction documents.
Choosing “Supply” for every movement
Symptom: A job-work, return, exhibition or own-use movement is recorded as an ordinary sale.
Fix: Select the reason that matches the physical movement and its supporting document; the form provides separate reason codes for these cases.
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Symptom: The HSN entry does not meet the form’s turnover-based indication.
Fix: Check the preceding financial year’s turnover category and provide at least two digits for turnover up to ₹5 crore or at least four digits above ₹5 crore, while observing the classification requirements that apply to the goods.
Practical responsibility matrix
| Task | Business causing movement | Recipient | Transporter |
|---|---|---|---|
| Maintain invoice/challan and consignment facts | Usually responsible for the records it creates | May supply recipient-side information where applicable | Normally does not create the tax document |
| Furnish Part A under Rule 138 | Registered person causing movement | May generate in an applicable recipient workflow | May generate in the situations permitted by the rule and portal |
| Supply vehicle or carrier identifier | If the business has the details | If the recipient is generating and has the details | Usually has the reliable details when it arranges road transport |
| Complete an assigned Part-A slip | Can complete it | Can complete it where the workflow applies | Can retrieve and complete it after assignment |
| Validate the final movement data | Should match it to dispatch records | Should match delivery information | Should match the actual vehicle or carrier document |
The matrix describes practical roles, not a transfer of the registered person’s underlying compliance obligations. Rule 138 and the facts of the particular movement determine who must furnish and generate the record.
Pre-dispatch checklist
- Recipient GSTIN is correct and belongs to the intended consignee.
- Delivery PIN is the PIN for the actual delivery location.
- Invoice or challan number and date match the source document.
- Goods value and HSN are entered at the level required for the taxpayer and goods.
- Reason for transportation reflects the real movement.
- Transport-document number is entered where the applicable document exists.
- Transport mode matches the actual route.
- Road movement has the correct vehicle number; rail, air or ship has the required carrier-document identifier.
- If a transporter will finish the record, the correct 15-digit transporter ID has been assigned.
- Part B is completed before movement unless a specific, verified exception applies.
How to decide who should enter the final field
Ask one operational question: who has the authoritative transport identifier at the moment the goods are ready to move?
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- If the vehicle or carrier is assigned later, the business should furnish Part A and transporter information, then use the Part-A-slip handoff.
- If the movement is by rail, air or ship, the party holding the carrier document should provide the mode-specific number rather than a road vehicle number.
Whichever party enters the field should compare it with the actual dispatch. A technically valid-looking number that does not identify the vehicle or carrier used for the consignment defeats the purpose of Part B.
Keeping the rule and portal workflow aligned
The official form, portal FAQ, Rule 138 and API guidance describe the same basic division: Part A establishes what is moving and for whom; Part B identifies how it is moving. The rule determines the legal duty to furnish information, while the portal determines how a consignor, consignee or transporter can enter, assign and complete the record.
Because GST rules, notifications and portal instructions can be amended, verify the consolidated rule and current portal behavior for unusual movements, state-specific implementation and any claimed distance exception. Do not generalize the limited under-50-km provision to every short trip or assume that a temporary Part-A number has the same status as a completed e-way bill.
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