An e-way bill is required under rule 138 of the CGST Rules when goods worth more than ₹50,000 in one consignment are moved, whether for a sale, a return, job work or a branch transfer. It is generated on the e-way bill portal, and the transporter carries its number.
Parts and validity
- Part A
- supplier, buyer, invoice or challan number, HSN, value and place of delivery.
- Part B
- the vehicle number or transport document.
For ordinary cargo the bill is valid for one day for every 200 km or part of it. If the goods cannot reach in time, it can be extended before or shortly after it expires. Some states set their own limits for moves within the state.
What goes wrong
Goods stopped with no e-way bill, a wrong vehicle number or an expired bill can be detained, with tax and a penalty to release them. A business that sends many small lots to job workers often forgets that challans count too. Where e-invoicing applies, Part A can be filled from the e-invoice.
This entry describes the law as of October 2026. In MatruOS, e-way bills run in portal mode: MatruOS prepares the exact file the portal takes from the bill, after your approval. You upload it on the portal, and the e-way bill number is recorded against the bill.