In this guide
An e-way bill is an electronic document used to track the movement of goods under GST. It is generally required before goods move when the consignment value exceeds ₹50,000, but there are exceptions and special cases. The rule applies to certain movements within a State as well as inter-State movement; State or Union Territory notifications can affect intra-State requirements.
What Is an E-Way Bill?
An e-way bill is generated electronically on the GST e-way bill portal, generally in Form GST EWB-01. It supports the movement of goods and is not a tax invoice, e-invoice or GST return.
The person in charge of the conveyance should carry the invoice, bill of supply or delivery challan, as applicable, and the e-way bill number or its electronic or physical copy.
When Is an E-Way Bill Required?
Under Rule 138 of the CGST Rules, a registered person causing the movement of goods must generally furnish the required information before movement when the consignment value exceeds ₹50,000. This can cover movement:
- In connection with a supply, including a sale or transfer;
- For a reason other than supply, such as sending goods for job work or moving stock between business locations; or
- Because of an inward supply from an unregistered person.
The rule concerns goods, not services. The person causing the movement may be the supplier, recipient or, in specified circumstances, the transporter. Where an unregistered supplier sends goods to a registered recipient and the recipient is known when movement begins, the movement is treated as caused by the recipient for this purpose.
| Situation | General treatment |
|---|---|
| Consignment value exceeds ₹50,000 | E-way bill is generally required before movement, subject to exemptions. |
| Consignment value is ₹50,000 or less | It is generally not mandatory under the central threshold rule, but special provisions or State/UT rules may still require it. |
| Inter-State movement of goods for job work | An e-way bill is required irrespective of consignment value. |
| Goods or movement covered by a specific exemption | An e-way bill may not be required if all conditions of the exemption are met. |
The ₹50,000 threshold is not a blanket exemption for every smaller movement. Check the applicable rule, notification, goods, route and reason for movement. Some categories, including specified goods and certain movements under customs supervision, are exempt subject to conditions. Intra-State thresholds and exemptions can vary by State or Union Territory.
How to Calculate the Consignment Value
Use the value declared in the invoice, bill of supply or delivery challan, as applicable. The e-way bill value generally includes GST and cess charged on the document. Where an invoice includes both taxable and exempt goods, the value of exempt goods is excluded for this calculation under the applicable rules.
Do not automatically treat the transporter’s total load as one consignment. Keep the relevant invoice or challan and assess the documents and value for each consignment under the applicable rules.
Who Generates the E-Way Bill?
The registered supplier or recipient causing the movement may generate the e-way bill. If they do not furnish the required information and hand the goods to a transporter, the transporter may generate it using the information provided. An enrolled transporter may also generate an e-way bill in the cases allowed by the rules.
Part A records details such as the parties, document, goods and reason for movement. Part B records the conveyance or transport-document information. For road transport, the vehicle details generally need to be entered before movement, unless a specific exception applies. For example, the rules provide a limited same-State/UT exception for movement up to 50 km between the consignor and transporter, or between the transporter and consignee, subject to the rule’s conditions.
How to Generate an E-Way Bill
Log in to the GST e-way bill portal and select the option to generate an e-way bill. Keep the invoice or delivery challan and transport details ready. The usual steps are:
- Enter the document type, number and date.
- Provide supplier, recipient and dispatch/delivery details, including GSTIN where applicable.
- Enter the goods description, HSN, quantity, value and reason for movement.
- Enter the transporter ID, vehicle number or transport-document details, as applicable.
- Review the information, submit the form and save the generated e-way bill number.
Portal screens may change. Check the current portal instructions and make sure the invoice/challan, e-way bill and actual movement details agree. A consolidated e-way bill can help a transporter carry details of multiple individual e-way bills, but does not replace an individual e-way bill where one is required.
E-Way Bill Validity
Validity depends on distance and whether the goods are ordinary cargo or over-dimensional cargo (ODC). The portal calculates the validity and displays the expiry. Use the expiry shown on the generated bill as the operative date.
| Cargo | Distance covered | Validity |
|---|---|---|
| Ordinary cargo | Up to 200 km | One day |
| Ordinary cargo | Each additional 200 km or part thereof | One additional day |
| ODC | Up to 20 km | One day |
| ODC | Each additional 20 km or part thereof | One additional day |
Generate the bill close to dispatch and enter a realistic distance and transport information. If a vehicle changes or the goods are transferred to another conveyance, update Part B using the permitted portal process.
Can You Extend an E-Way Bill?
A transporter may request an extension when exceptional circumstances prevent delivery within the bill’s validity period. Examples include a vehicle breakdown, accident, natural calamity, law-and-order issue or trans-shipment delay.
The current portal process generally allows the current transporter to request an extension from 8 hours before expiry until 8 hours after expiry. The request requires the reason, current location, remaining distance and updated transport details. An extension is not automatic, so provide accurate information and check the new validity displayed by the portal.
Portal validations introduced from 1 January 2025 also restrict generation to documents dated within 180 days and limit extensions to 360 days from the original e-way bill generation date. These are system validations; check current portal guidance before relying on an older document or seeking a late extension.
Errors, Cancellation and Records
An e-way bill generally cannot be edited after generation. If it is wrong and the goods have not moved, it may be cancelled within 24 hours, provided it has not been verified in transit, and a corrected bill can then be generated. Part B transport details can be updated where the rules allow it.
Keep records that connect the goods, document and movement:
- Tax invoice, bill of supply or delivery challan;
- E-way bill and records of permitted Part B updates or extensions;
- Transporter ID, vehicle number and transport document;
- Evidence supporting the value, distance and reason for movement; and
- Documents supporting any exemption or special treatment claimed.
Movement without a required or valid e-way bill can lead to detention and proceedings under GST law. The result depends on the facts and applicable provisions, so check the documents before dispatch.
E-Way Bill vs E-Invoice
E-invoicing authenticates prescribed invoice data through an Invoice Registration Portal and generates an Invoice Reference Number (IRN). An e-way bill concerns movement of goods. They are separate requirements: an IRN does not remove the need for an e-way bill where required, and an e-way bill does not replace a required IRN. Read TaxClear’s GST e-invoicing guide for the separate IRN rules. For B2C invoice details, see the GST invoice rules guide.
For GST return and movement-document support, see TaxClear’s GST services.
Frequently Asked Questions
Is an e-way bill required for goods worth exactly ₹50,000?
The general central threshold applies when consignment value exceeds ₹50,000. Special provisions, exemptions and State/UT rules may affect a particular movement.
Is an e-way bill needed when there is no sale?
It may be. The rule can apply to movement for another purpose, such as a stock transfer or job work, when the conditions are met.
Can I generate an e-way bill after goods have started moving?
Generate the required e-way bill before movement. Do not treat later generation as a routine correction; check the rules and facts if a movement has already begun.
Can an e-way bill be modified?
Part A generally cannot be edited. If the bill is wrong, cancellation and regeneration may be possible within the permitted period if the goods have not been verified in transit. Part B may be updated in specified circumstances.
Who can request an extension?
The transporter currently responsible for the consignment can request an extension through the portal in exceptional circumstances, within the permitted time window, with updated movement details.
