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An e-way bill is an electronic document required under GST for movement of goods valued above ₹50,000 on inter-state supplies. It is generated on the portal ewaybillgst.gov.in before goods movement begins. The bill contains supplier and recipient GSTIN, goods description, HSN code, value, transporter details, and vehicle number. Validity is based on distance — 1 day per 200 km for regular cargo (road), extendable before expiry.
₹50,000threshold for mandatory e-way bill on inter-state goods supply — generated before movement on ewaybillgst.gov.in.
What Does an E-Way Bill Contain?
Every e-way bill has two parts. Part A contains transaction details: supplier and recipient GSTIN, place of delivery (PIN code), invoice/document number and date, value of goods, HSN code, and reason for transport. Part B contains transporter details: vehicle number (for road transport) or transport document number (for rail/air/ship). Part A can be filled by the supplier, recipient, or transporter. Part B must be filled before the goods actually move.
E-Way Bill Validity (Distance-Based)
Distance
Validity (Regular Cargo)
Validity (ODC / Over-Dimensional)
Up to 200 km
1 day
1 day
201 – 400 km
2 days
2 days
401 – 600 km
3 days
3 days
601 – 1000 km
5 days
5 days
More than 1000 km
15 days
20 days
Validity starts from the time Part B is updated on the portal. If goods cannot be delivered within the valid period due to natural calamities, law and order issues, or transshipment, the e-way bill can be extended before expiry by the transporter or supplier.
When Is E-Way Bill Not Required?
E-way bill is not required for: goods transported by non-motorised conveyance — goods transported from customs port/ICD/CFS to ICDs — goods under customs bond (from customs to bonded warehouse) — transit cargo to/from Nepal or Bhutan — movement by defence ministry — empty cargo containers — specified exempted goods (e.g., petroleum products, alcohol for human consumption in certain states, specified agricultural produce). Check the latest state-specific exemption notifications as intra-state thresholds and exemptions vary.
Frequently Asked Questions
When is an e-way bill required?
An e-way bill is required whenever goods worth more than ₹50,000 are transported inter-state (between two states) by any mode — road, rail, air, or vessel. For intra-state movement, the threshold varies by state (most states have set ₹50,000). E-way bill is mandatory even for goods transported by the recipient or a third-party transporter. It applies to all taxable goods except those specifically exempted (e.g., vegetables, fruits, milk, eggs, specified agricultural produce, currency, jewellery below threshold, etc.).
How to generate an e-way bill?
E-way bills are generated on the official portal ewaybillgst.gov.in. You must be a registered GST taxpayer or a registered transporter to log in. Steps: (1) Login to ewaybillgst.gov.in with GSTIN and password. (2) Go to E-Waybill > Generate New. (3) Fill in transaction type (outward/inward), sub-type, document number, date, supplier/recipient GSTIN, goods details (HSN, description, quantity, value), and transporter details including vehicle number. (4) Submit to get the e-way bill number (EBN).
Is an e-way bill needed if goods are below ₹50,000?
No, e-way bill is not mandatory for consignments with invoice value below ₹50,000 for inter-state movement, and varies by state for intra-state. However, if you are voluntarily transporting goods in a vehicle and want to avoid detention, you can generate an e-way bill even below the threshold. Some states have mandatory e-way bills for specific goods categories regardless of value — check your state's e-way bill notification.
How to cancel an e-way bill?
An e-way bill can be cancelled within 24 hours of generation on the ewaybillgst.gov.in portal, provided the goods have not been transported or the e-way bill has not been verified by a GST officer in transit. To cancel: login > E-Waybill > Cancel > enter EBN. After 24 hours, the e-way bill cannot be cancelled on the portal. If the goods have already moved, the consignment is considered to have been transported without a valid e-way bill after the validity expires.
What is the penalty for not having an e-way bill?
The penalty for not carrying a valid e-way bill is ₹10,000 or the tax amount on the goods — whichever is higher — under Section 129 of the CGST Act. Goods and the conveyance can be detained by GST officers until the penalty is paid. In serious cases of tax evasion, goods can be confiscated. Repeated violations may also trigger GST audit or scrutiny proceedings.
