An e-way bill is an electronic document that has to travel with goods when they move by road, rail, air or ship above a set value. It is generated on the e-way bill portal and carries a unique number. Officers checking a truck on the highway verify it against the goods and the invoice.
The rules are in rule 138 and the rules after it in the CGST Rules, 2017.
01When you need one
You need an e-way bill when goods worth more than ₹50,000 move in one consignment, whether the movement is:
- a sale,
- a purchase return or stock transfer,
- goods sent for job work,
- goods sent on approval or for exhibition,
- or any other movement for a reason other than a supply.
The value is the consignment value on the invoice, bill of supply or delivery challan, including GST and excluding the value of exempt goods in the same consignment.
For movement within a state, each state notifies its own limit. Some states use ₹50,000 and some a higher figure, as of October 2026. Check your state's notification before relying on a higher limit.
Some movements need an e-way bill even below ₹50,000: inter-state movement of goods for job work, and inter-state movement of handicraft goods by a person exempt from registration.
02What goes in Part A and Part B
| Part | Details | Filled by |
|---|---|---|
| Part A | GSTIN of supplier and buyer, place of delivery with PIN code, document number and date, value, HSN code, reason for transport, transport document number | Supplier, buyer or transporter |
| Part B | Vehicle number, or the transport document for rail, air or ship | Transporter or whoever moves the goods |
An e-way bill is valid for movement only once Part B is filled. Part B is not needed when goods move up to 50 km within the same state between your place of business and the transporter's place, or from the transporter's place to the buyer.
When the vehicle changes on the way, Part B is updated with the new vehicle number before the goods move again.
03How long it lasts
| Cargo | Validity |
|---|---|
| Normal cargo | 1 day for each 200 km or part of it |
| Over-dimensional cargo | 1 day for each 20 km or part of it |
A "day" runs from the time of generation to midnight of the following day.
Example
A Morbi tile maker ships 200 boxes worth ₹89,680 including GST to a dealer in Jaipur, about 750 km away. The e-way bill is valid for 4 days, because 750 km is three full 200 km blocks and part of a fourth. Generated at 4 pm on 10 October, it is valid until midnight at the end of 14 October.
The same maker's delivery to Ahmedabad, about 200 km away, gets 1 day: valid until midnight at the end of 11 October.
04Extending, cancelling and limits
- Extension
- If goods cannot reach in time because of a breakdown, an accident or a similar cause, the e-way bill can be extended within 8 hours before or after it expires.
- Cancellation
- Within 24 hours of generation, if the goods did not move or the details were wrong, and the bill has not been verified by an officer.
- The 180-day limit
- Since 1 January 2025, an e-way bill can only be generated against a document dated within the last 180 days.
- The 360-day limit
- Since 1 January 2025, an e-way bill can be extended for at most 360 days from the date it was first generated.
05Goods that do not need one
The rules list goods that are exempt, including:
- goods carried in a non-motorised vehicle such as a hand cart,
- household effects of a person, used for personal purposes,
- LPG for households and specified non-domestic customers, and kerosene sold through the public distribution system,
- currency and jewellery and some precious goods, as listed in the annexure to rule 138,
- goods being moved from a customs port, airport or land station to an inland container depot or a container freight station, under customs control.
Most exempt goods under GST are also outside the e-way bill rule.
06Link with e-invoice
If you e-invoice, you can generate the e-way bill from the IRN by adding transport details. Part A is taken from the e-invoice, so nothing is typed twice. See the e-invoice guide.
07When generation is blocked
The portal blocks e-way bills for a GSTIN that has not filed GSTR-3B for two consecutive tax periods, or for a composition dealer that has not filed CMP-08 for two consecutive quarters. The block lifts once the returns are filed. For a manufacturer that ships daily, this is the most expensive consequence of a missed return.
08What happens if goods move without one
If goods are moving without a valid e-way bill where one is needed, officers can detain the goods and the vehicle under section 129 of the CGST Act. Where the owner comes forward, they are released on payment of a penalty equal to 200% of the tax payable on the goods, with other amounts for exempt goods and other cases. The cost of a missed e-way bill is far higher than the effort of generating it.
09For larger and smaller businesses
A Ludhiana hosiery maker that sends 30 consignments a day to dealers across north India generates e-way bills in bulk from its billing system. A small Indore electrical shop that sends its own van once a week to a contractor with a bill of ₹60,000 generates one e-way bill from its own login, with the van's number in Part B. The work takes a few minutes.
This guide is general information as of October 2026 and does not amount to tax advice.