When an e-way bill is needed
- Movement of goods with a consignment value above ₹50,000 (rule 138). Value includes GST and excludes exempt goods in the same invoice.
- For movement within a state, the state’s own limit applies, and some states set a higher limit or exempt certain cases.
- Some movements need one whatever the value, such as inter-state movement of goods to a job worker and inter-state movement of handicraft goods by a person exempt from registration.
- Goods listed in the annexure to rule 138(14), such as many unprocessed and household goods, and movement by non-motorised conveyance, do not need one.
Where the supplier is on e-invoicing, the e-way bill can be generated from the IRN, which saves typing the invoice details twice. See GST e-invoicing explained.
Part A and Part B
Part A holds the invoice details: GSTINs, place of delivery, document number and date, value, HSN and reason for transport. Part B holds the vehicle number or transport document. The e-way bill is valid for movement only when Part B is filled in.
Part B is not needed when goods move up to 50 km within the same state from the consignor’s place of business to the transporter’s place for onward transport, or from the transporter to the consignee.
Validity by distance
| Type of cargo | Distance | Validity |
|---|---|---|
| Regular cargo | Up to 200 km | 1 day |
| Regular cargo | Each further 200 km or part | 1 more day |
| Over-dimensional cargo | Up to 20 km | 1 day |
| Over-dimensional cargo | Each further 20 km or part | 1 more day |
A day ends at midnight of the date following the date of generation, so an e-way bill generated at 11 pm gets the rest of that night plus the next day. Example: 640 km of regular cargo is 200 + 200 + 200 + 40 km, which is 4 days.
Extension, cancellation and the 180/360-day limits
| Rule | Limit |
|---|---|
| Extension of validity | From 8 hours before to 8 hours after expiry, for reasons such as breakdown, transhipment or law and order |
| Cancellation | Within 24 hours of generation, if it has not been verified in transit |
| Old documents (from 1 January 2025) | An e-way bill can be generated only for a document dated within 180 days |
| Maximum extension (from 1 January 2025) | Total validity, with extensions, cannot exceed 360 days from the original generation |
| Consignee can reject | Within 72 hours of the details being made available, or before delivery, whichever is earlier |
The 180-day and 360-day limits were announced by GSTN in its advisory of December 2024. Multi-factor login on the e-way bill portal has also been rolled out to all taxpayers.
Blocking: rule 138E
You cannot generate an e-way bill as a supplier if you have not filed GSTR-3B for two consecutive tax periods (or, for composition taxpayers, CMP-08 for two consecutive quarters). The block lifts when the returns are filed. A missed return can therefore stop dispatches. See the GST due dates calendar.
Penalty when goods are detained (section 129)
| Case | Penalty for release |
|---|---|
| Owner comes forward, taxable goods | 200% of the tax payable on the goods |
| Owner comes forward, exempt goods | 2% of the value of goods or ₹25,000, whichever is less |
| Owner does not come forward, taxable goods | 50% of the value of goods or 200% of the tax, whichever is higher |
| Owner does not come forward, exempt goods | 5% of the value of goods or ₹25,000, whichever is less |
An illustration: goods worth ₹4,00,000 with ₹72,000 GST move without a valid e-way bill and the owner comes forward. The penalty is 200% of ₹72,000, which is ₹1,44,000, on top of the delay to the delivery. Minor errors such as a one-digit mistake in the vehicle number are, per CBIC circular, generally treated with a lighter penalty; check the current circular with your CA.
Check before dispatch
- Is the consignment value above the limit for this route (inter-state or your state’s own limit)?
- Is the document date within 180 days?
- Is Part B filled in with the right vehicle number?
- Does the distance give enough validity, and who extends it if the truck breaks down?
- Are GSTR-3B returns up to date, so generation is not blocked?
- Do the invoice, e-invoice and e-way bill show the same value and HSN?
Doing this in software
In SME ERP, the India Compliance app generates the e-way bill from the sales invoice or delivery note, keeps state-wise thresholds, and lets you update Part B, extend or cancel from the same screen; it needs your e-way bill API access. Transporters can keep the e-way bill number on the LR in Transport ERP. See the e-way bill glossary entry.
Frequently asked questions
What is the e-way bill limit?
Consignment value above ₹50,000, including GST, under rule 138. For movement within a state, the state’s own limit applies.
How long is an e-way bill valid?
For regular cargo, 1 day for up to 200 km and 1 more day for each further 200 km or part. For over-dimensional cargo, 1 day per 20 km.
Can an e-way bill be extended?
Yes, from 8 hours before to 8 hours after expiry. Since 1 January 2025 the total validity cannot exceed 360 days from the original generation.
Can I generate an e-way bill for an old invoice?
Only if the document is dated within 180 days, a limit that applies from 1 January 2025.
What is the penalty for moving goods without an e-way bill?
Under section 129, if the owner comes forward, 200% of the tax payable on the goods (for exempt goods, 2% of value or ₹25,000, whichever is less), plus detention of the goods until it is paid.
Practical, India-specific guides from the team behind WebSoftOS cloud ERP, by Ridhi Technologies, Zirakpur, Punjab.