E-Way Bill: Rules, Limit and How to Generate One (India)
E-way bill rules in India: the Rs 50,000 limit, who generates it, Part A and Part B, validity by distance, the 2025 changes and how it links to e-invoices.
Quick answer: An e-way bill is an electronic document generated on the official GST portal before goods worth more than Rs 50,000 are moved by vehicle. Part A holds invoice and consignment details; Part B holds vehicle or transporter details. Validity is one day per 200 km for normal cargo, and IRN-registered invoices can generate one directly.
If you sell, ship or move goods in India, the e-way bill sits between your invoice and the truck. Without a valid one, goods can be stopped and detained at a checkpoint even when your tax invoice is perfect. This guide explains when one is required, who generates it, what Part A and Part B contain, how validity is calculated, what changed in 2025, and how it connects to e-invoicing. A worked example and a checklist follow.
Important: This is general information, not tax advice. These rules sit in Rule 138 of the CGST Rules and in state notifications that change. Check the official e-way bill portal and its advisories before you rely on any figure here.
What is an e-way bill?
An EWB (electronic way bill) is a document generated on the government's EWB system for the movement of goods. Each one gets a 12-digit number (EBN) that the transporter carries, either printed or as the number, so tax officers can verify the consignment during transit. It does not replace your tax invoice, bill of supply or delivery challan. It sits alongside them and records that the movement was declared before it started.
The system applies to supplies, to movements for reasons other than supply (such as sending goods for job work, returns or exhibitions) and to inward supplies from unregistered persons.
When is an e-way bill required? The Rs 50,000 limit
| Situation | EWB needed? |
|---|---|
| Consignment value above Rs 50,000, moved by motorized vehicle | Yes, generally |
| Consignment value Rs 50,000 or less | Usually no, but some exceptions apply |
| Inter-state movement of goods for job work by a principal or registered job worker | Yes, regardless of value |
| Inter-state movement of handicraft goods by a person exempt from registration | Yes, regardless of value |
| Goods moved by non-motorized conveyance (for example a hand cart) | No |
| Goods listed in the exemption annexure to Rule 138, and some customs movements | No, as specified |
| Movement within a state where the state set a higher intra-state limit | Depends on the state limit |
The consignment value is the value declared on the invoice, bill of supply or delivery challan, including CGST, SGST, IGST and cess, but excluding the value of exempt supplies on the same document. If you send multiple invoices in one vehicle, each invoice is generally tested on its own, though a transporter can bundle the individual EWBs into a consolidated e-way bill.
Who generates it?
- The registered supplier or recipient causing the movement generates it before the goods leave.
- The transporter must generate it if the consignor or consignee has not, using the documents handed over with the goods.
- A registered recipient is responsible when buying from an unregistered supplier.
- Unregistered transporters enroll on the portal to get a transporter ID so they can be named in Part B or update vehicle details.
You must be GST-registered to generate EWBs as a supplier or recipient. If you are not yet registered, our guide to GST registration in India explains the thresholds and the REG-01 process.
Part A and Part B: what each part holds
| Part | Who fills it | Key fields |
|---|---|---|
| Part A | Supplier, recipient or transporter | GSTIN of supplier and recipient (or URP for unregistered), place of dispatch and delivery PIN codes, document type, number and date, value of goods, HSN code, reason for transport, transporter ID if known |
| Part B | Whoever arranges transport | Vehicle number for road, or transport document number and date for rail, air or ship |
Until Part B is filled, you only have a Part A slip, which is not valid for movement. Part B is not required 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 to the consignee, though Part A details are still needed. If goods change vehicle in transit, Part B is updated with the new vehicle number.
How to generate an e-way bill step by step
- Log in to the portal with your username, password and, since 2025, the multi-factor authentication code sent to your registered mobile or app.
- Choose "Generate new" under the EWB menu.
- Select transaction type (outward or inward), sub-type (supply, export, job work and so on) and document type (tax invoice, bill of supply, delivery challan).
- Enter the document number and date. The document must not be more than 180 days old.
- Enter consignor and consignee details, including GSTINs and PIN codes. The portal calculates the approximate distance from the PIN codes, and you can generally enter up to 10% more than that.
- Add item details: product name, HSN code, quantity, taxable value and tax rates.
- Enter transporter details and the vehicle number in Part B, or leave Part B for the transporter.
- Submit to get the 12-digit e-way bill number, and give it (or a printout) to the driver with the invoice.
Large shippers can also generate them through APIs, SMS, the mobile app or bulk upload, and businesses above the e-invoicing limit can do it from the IRN, as explained below.
E-way bill validity: how it is calculated
| Type of cargo | Validity |
|---|---|
| Normal cargo | 1 day for up to 200 km, plus 1 day for every further 200 km or part of it |
| Over-dimensional cargo, or multimodal shipment with a leg by ship | 1 day for up to 20 km, plus 1 day for every further 20 km or part of it |
The count starts when Part B is first entered, and each "day" ends at midnight of the following day. If goods are delayed, the generator or the transporter in charge can extend validity within eight hours before or after expiry, stating the reason. Since 2025, extensions cannot take total validity beyond 360 days from the original generation date.
Worked example: is an EWB needed, and for how long?
A furniture maker in Ahmedabad, Gujarat, sells office chairs to a registered buyer in Jaipur, Rajasthan, about 650 km away by road.
| Item | Amount (Rs) |
|---|---|
| Taxable value: 20 chairs at Rs 2,300 | 46,000 |
| IGST at 18% (inter-state) | 8,280 |
| Invoice value | 54,280 |
The arithmetic: 20 × 2,300 = Rs 46,000; 18% IGST = 46,000 × 0.18 = Rs 8,280; invoice value = Rs 54,280. Even though the taxable value is below Rs 50,000, the consignment value including tax is above it, so an e-way bill is required.
Validity: the first 200 km gives one day. The remaining 650 − 200 = 450 km needs three more blocks of 200 km or part (200 + 200 + 50), so three more days. Total validity is four days. The rate shown is for illustration; check the current GST rate for your goods using our guide to the GST 2.0 slabs, and you can double-check tax arithmetic with the sales tax calculator.
Rules that changed in 2025
- 180-day document limit: from 1 January 2025, EWBs cannot be generated for documents dated more than 180 days earlier.
- 360-day extension cap: extensions are limited to 360 days from the original generation date.
- Multi-factor authentication: GSTN rolled out MFA for portal users during 2025, so keep the registered mobile number up to date.
- Second portal: an E-Way Bill 2.0 portal runs alongside the main portal, with data synced between them, so you can keep working if one is unavailable.
Check the portal's news and advisory section for anything announced after October 2026.
How the e-way bill links to e-invoicing
Businesses whose aggregate turnover exceeds the e-invoicing limit, currently Rs 5 crore, must register B2B invoices on an Invoice Registration Portal to get an IRN. When you report the invoice, you can include transport details, and the EWB is created from the same data; if transport is not arranged yet, you can generate it later using the IRN. That removes double entry and mismatches. Our guide to the e-invoice limit in GST covers who is in scope and the 30-day reporting rule. The CBIC GST website publishes the underlying rules and notifications.
Documents that travel with the goods
The driver should carry the invoice, bill of supply or delivery challan, and the EWB number. For movements that are not sales, such as job work or sending goods on approval, a delivery challan is used instead of an invoice; see our delivery challan format. For exports, the shipping documents also matter; our comparison of the bill of lading vs commercial invoice explains how they fit together.
If you are below the e-invoicing limit, the tax invoice itself can be a PDF. Our free invoice generator lets you add GSTINs, HSN codes and tax per line and download a PDF to send with the goods. It does not generate EWBs or IRNs, so you still create the e-way bill on the official portal. For the full list of fields a GST invoice needs, see our GST invoice guide.
E-way bill checklist
- Check the consignment value including tax against Rs 50,000 and any state limit
- Check for job work or handicraft rules that apply regardless of value
- Confirm the invoice or challan is dated within the last 180 days
- Enter correct GSTINs, PIN codes and HSN codes
- Fill Part B with the vehicle number before the goods leave
- Note the validity end time and plan extensions before it expires
- Hand the driver the EWB number and the invoice or challan
- Cancel within 24 hours if the goods do not move
Common mistakes with e-way bills
- Testing the taxable value instead of the total. The limit is checked on the value including GST.
- Leaving Part B blank. A Part A slip alone is not valid for movement beyond the 50 km relaxation.
- Wrong vehicle number. A single typo can lead to detention; update Part B if the vehicle changes.
- Letting validity lapse. Extend within the eight-hour window or you will need a new one.
- Mismatched values. The EWB value should match the invoice; differences invite questions in transit and in returns.
- Ignoring rejections. The recipient can reject the document within 72 hours or before delivery, whichever is earlier; check the portal for rejections.
Frequently asked questions
What is the limit for an e-way bill?
An e-way bill is generally required when goods worth more than Rs 50,000 are moved in one consignment by a motorized vehicle. The value is the invoice or challan value including GST, excluding the value of exempt goods on the same document. Some states set a higher limit for movements within the state, so check your state's notification if your goods do not cross a state border.
Is an e-way bill required within the same city?
Usually yes, if the consignment value exceeds the limit, because the rule is about value, not distance. However, Part B (vehicle details) is not needed when goods move up to 50 km within the same state between the consignor's place and the transporter's place, or from the transporter to the consignee. Some states also relax intra-city movements or set higher intra-state limits, so check the local rule.
Who is responsible for generating the e-way bill?
The registered person causing the movement, either the supplier or the recipient, should generate it before the goods move. If they hand the goods to a transporter without generating it, the transporter must generate it based on the invoice or challan. When an unregistered supplier sends goods to a registered recipient, the recipient is responsible. Unregistered transporters can enroll on the portal to get a transporter ID.
How long is an e-way bill valid?
For normal cargo, validity is one day for up to 200 km and one additional day for every further 200 km or part of it. For over-dimensional cargo or multimodal shipments involving a ship, it is one day per 20 km. Each day ends at midnight of the day after generation. Validity runs from when Part B is first entered, because until then you only have a Part A slip.
Can an e-way bill be extended or cancelled?
You can extend validity within eight hours before or after expiry if goods are delayed for a valid reason such as a breakdown, entering the reason and current location. Since 2025, total validity including extensions is capped at 360 days from generation. You can cancel an e-way bill within 24 hours of generation if the goods do not move, as long as it has not been verified in transit.
Is an e-way bill needed for services?
No. An e-way bill applies only to the movement of goods. A consultant, designer or software developer billing for services does not need one. If a service business also ships goods, for example installing equipment it supplies, the goods part of the movement may need an e-way bill when its value exceeds the limit.
What is the penalty for moving goods without an e-way bill?
Goods and the vehicle can be detained under Section 129 of the CGST Act, and release generally requires paying a penalty linked to the tax on the goods. A separate general penalty under Section 122 can also apply. The exact amounts depend on whether the owner comes forward and on the goods, so check the current law. In practice, the delay and cost of detention are usually far larger than generating the bill.
Can I generate an e-way bill from an e-invoice?
Yes. If you are above the e-invoicing limit and register your invoice on an Invoice Registration Portal, you can include transport details when you get the IRN, and the e-way bill is generated from the same data. If transport details are not ready, you can add them later using the IRN. Only invoices with a valid IRN can be used this way.
Can I generate an e-way bill for an old invoice?
Not if it is too old. From 1 January 2025, the portal does not allow an e-way bill to be generated for an invoice, bill or challan dated more than 180 days before the generation date. If you need to move goods on a document older than that, you will usually need a fresh document, such as a delivery challan, that reflects the actual movement.
Invoice Creator Editorial Team
Guides on invoicing, cash flow and small-business finance from Invoice Creator, operated by Next Software Development Company. Content is reviewed for accuracy against the fields our own invoice generator produces.
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