An e-way bill is a GST document for transporting goods. Under Section 68 of the CGST Act and Rule 138 of the CGST Rules, it is generally required before movement when the consignment value exceeds Rs 50,000, subject to state rules and listed exceptions.
The bill records consignment and transport information and produces a unique E-Way Bill Number. The exact obligation depends on the movement, parties, value, route, goods and current state or Union Territory notification.
What Is an E-Way Bill?
An e-way bill is an electronic record of goods movement under GST, prescribed by Rule 138 of the Central Goods and Services Tax Rules, 2017. The rules are made under Section 68 of the CGST Act, which authorises the government to require documents for movement of goods.
The e-way bill is generated in Form GST EWB-01. Once submitted, the system assigns an EBN that the supplier, recipient and transporter can use to identify the movement.
| Item | What it records |
|---|---|
| Part A | Invoice or challan, goods, recipient, delivery place, value and reason for movement |
| Part B | Vehicle or transport document details, depending on the mode |
| EBN | Unique number generated after the required details are submitted |
| Legal basis | Section 68 of the CGST Act and Rule 138 of the CGST Rules |
A GST-inclusive invoice may affect the consignment value used for the threshold. The GST Calculator can help separate tax from a gross price when checking your invoice records; confirm the statutory value from the actual document and current rules.
When Is an E-Way Bill Required?
An e-way bill is generally required when a consignment value exceeds Rs 50,000 and goods move in relation to a supply, for a reason other than supply, or because of an inward supply from an unregistered person.
The obligation can apply to a sale, stock transfer, return, job-work movement or other movement covered by the rules. It is not limited to a conventional sale where ownership changes hands.
Some movements have special rules even below the general threshold. For example, inter-state movement of goods by a principal to a job worker and specified inter-state handicraft movements are subject to separate requirements. Check the relevant rule and notification for the goods and route.
| Check | General position |
|---|---|
| Consignment value above Rs 50,000 | Generally requires an e-way bill, subject to exemptions and local rules |
| Movement within one state | State or Union Territory threshold may differ |
| Inter-state job-work movement | May require an e-way bill regardless of value |
| Movement not connected to a sale | Can still be covered by the rules |
| Transport by a non-motorised conveyance | Listed among the rule-based exceptions |
E-Way Bill Limit and State Thresholds
The standard inter-state e-way bill threshold is Rs 50,000, while intrastate thresholds and exemptions can vary by state or Union Territory. A national threshold table can become stale when local notifications change.
Before dispatch, check the latest state-specific notification through the official GST portal or CBIC. Do not assume that a higher intrastate limit in one state applies in another, or that an exemption for particular goods covers every movement.
The consignment value is generally taken from the invoice, bill of supply or delivery challan and includes the applicable tax components as prescribed. Where taxable and exempt goods are listed together, the rule provides a specific treatment for the exempt value.
Use the GST Calculator to reconcile a tax-inclusive amount against the GST rate on the invoice. The calculator does not decide whether an e-way bill is legally required; that depends on the full movement and current notification.
Who Generates an E-Way Bill?
The registered supplier or recipient generates the e-way bill when the rule makes them responsible. A transporter may have to generate it when the supplier or recipient has not done so and the goods are handed over for transport.
| Party | Typical responsibility |
|---|---|
| Registered supplier | Enters the required consignment information before the movement begins |
| Registered recipient | May be responsible where the recipient arranges the conveyance or receives goods from an unregistered supplier |
| Transporter | Generates or updates transport details when required by the rules |
| Unregistered transporter | Enrols on the system to receive a Transporter ID for e-way bill work |
When an unregistered supplier sends goods to a registered recipient, the registered recipient is treated as the supplier for the applicable compliance. The parties should agree who will complete Part A and Part B before dispatch.
Documents and Details Required for an E-Way Bill
Keep the invoice, bill of supply or delivery challan for the consignment and the transport details needed for the chosen mode. The portal may require different identifiers for road, rail, air or ship movement.
- Part A: recipient GSTIN or unregistered-person details, delivery PIN code, document number and date, goods value, HSN details and reason for movement.
- Road transport: vehicle registration number or transporter ID, as applicable.
- Rail, air or ship: transporter ID and the transport document number and date.
- Account access: active GST registration or transporter enrolment and the authentication required by the portal.
Confirm invoice dates before generation. GSTN announced a 180-day document-age restriction effective 1 January 2025; use the current GSTN advisory when processing older invoices.
How to Generate an E-Way Bill Online
Generate the e-way bill through the GSTN e-way bill system before goods begin moving, then make sure the person in charge can produce the EBN and supporting document during transit. Start from the official GST portal and follow the current e-way bill service link.
- Sign in: access the GSTN e-way bill service with the registered taxpayer or transporter credentials and complete the portal's authentication.
- Start a new bill: open the generation form and choose the movement type and reason.
- Enter Part A: provide the document, recipient, delivery, goods and value details exactly as recorded on the invoice or challan.
- Enter Part B: add the vehicle number or transport document details required for the mode and route.
- Review and submit: check the entries, generate the EBN and share the number with the transporter and recipient.
GSTN advisories have addressed ship-to GSTIN data and a voluntary e-way bill closure facility. Rollout dates and API requirements can change, so check the specific GSTN advisory and the current GSTN News and Updates page before changing an ERP or API workflow.
Other generation channels described by GSTN include SMS for registered mobile numbers, mobile access, bulk upload and API integration. Availability and required formats depend on the taxpayer profile and current system specifications; check the official GST portal before relying on a channel.
E-Way Bill Validity and Distance
Rule 138(10) generally gives regular cargo one day of validity for up to 200 kilometres, with one extra day for every further 200 kilometres or part. For Over Dimensional Cargo, the corresponding unit is 20 kilometres.
| Cargo type | Validity distance unit |
|---|---|
| Regular cargo | One day for up to 200 km, then one additional day per further 200 km or part |
| Over Dimensional Cargo | One day for up to 20 km, then one additional day per further 20 km or part |
Validity begins with the first Part B entry. Entered distance, cargo classification, transshipment and the time of generation all matter, so use the validity displayed by the portal rather than relying only on a manual estimate.
Rule 138 also sets out when transport details can be added or updated, when Part B may not be required for a short movement within the same state, and when an extension may be requested. Follow the current portal instructions for extensions; an expired bill does not authorise movement.
When an E-Way Bill Is Not Required
Rule 138(14) lists movements and goods that are exempt from e-way bill generation. The exact exception must fit the facts; a broad label such as “exempt goods” is not enough to determine that a particular consignment is outside the rule.
- Goods moved by a non-motorised conveyance.
- Specified customs-supervised movements and transit cargo covered by the rule.
- Movement of empty cargo containers in the circumstances listed in the rules.
- Goods or transactions specifically exempted under the CGST Rules or applicable state provisions.
Check the current list in the CGST Rules and any state notification before relying on an exemption. When in doubt, document why the exception applies and confirm with a GST professional.
Recent GSTN E-Way Bill Updates
GSTN has issued system advisories covering ship-to GSTIN details in bill-to/ship-to movements and a voluntary closure facility after delivery, including the GSTN advisory on system changes. These changes can affect portal users and API integrations differently.
Do not rely on an old target date copied from a guide or software manual. Check the latest GSTN advisory, test API changes in the notified environment, and update internal dispatch steps only after confirming the current production status.
Penalties and Common E-Way Bill Errors
An e-way bill breach can lead to detention of goods and conveyance, tax or penalty demands, and additional consequences depending on the specific contravention. The amount is not a universal Rs 10,000-or-tax formula for every error.
Check the applicable provision, including Section 129 of the CGST Act for detention and release of goods in transit, against the facts and current amendments. Do not apply a penalty figure from an old summary to a live case without checking the law.
| Check | Avoid |
|---|---|
| Document identity | Generating a bill against the wrong invoice or challan |
| Value and destination | Using a value or delivery PIN code that does not match the document |
| Transport details | Leaving vehicle or transport document information incomplete when required |
| Validity and route | Starting or continuing movement after the bill has expired |
| State-specific rule | Applying another state’s threshold or goods exemption |
For an invoice containing mixed GST rates, the GST Calculator can help verify the arithmetic. Legal applicability still depends on the consignment document and Rule 138.
See the existing GST rates guide for tax-rate context and the GST number search guide for GSTIN verification.
Frequently Asked Questions About E-Way Bills
Disclaimer: This guide is general information, not GST or legal advice. Thresholds, exemptions and portal workflows can change through legislation, notifications and GSTN advisories. Confirm the current rule and state notification on the GST portal or the CBIC website before moving goods.