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E-Way Bill Rules Explained: Who Must Generate One, When, and What Documents to Carry

A practical guide to India’s e-way bill requirements, including the general ₹50,000 threshold, generator responsibilities, carriage documents, validity, state-level variation and portal corrections.
From TheFinanceBase Team8 min to read

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In India, an e-way bill is generally required before a consignment worth more than ₹50,000 is moved in connection with a supply, for a reason other than supply, or because of an inward supply from an unregistered person. The national baseline is section 68 of the CGST Act and rule 138 of the CGST Rules, but intra-state thresholds and exemptions can vary by State or Union Territory. Who generates the bill depends in part on whether the registered party moves the goods itself or hands them to a transporter.

What is an e-way bill?

An e-way bill is an electronic record associated with the movement of a consignment of goods. The GST E-Way Bill System FAQ defines it as a document required to be carried by the person in charge of a conveyance transporting a consignment above the applicable value threshold, under section 68 of the GST law and rule 138. The bill connects information about the goods and the movement to the vehicle or other transport details entered for the journey. See the GST E-Way Bill System FAQ and CBIC’s e-way bill rules.

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It is not a substitute for the invoice, bill of supply, bill of sale, or delivery challan that supports the transaction or movement. Those records and the e-way bill serve related but distinct purposes: the underlying document describes the transaction or goods, while the e-way bill records movement information and provides an e-way bill number that can be produced during transit.

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When is an e-way bill required?

Rule 138 says that a registered person who causes movement of a consignment with a value exceeding ₹50,000 must furnish the prescribed information before the movement begins in the covered circumstances. The baseline applies when movement is:

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  • In relation to a supply;
  • For a reason other than supply; or
  • Due to an inward supply from an unregistered person.

The ₹50,000 figure is the general national rule 138 threshold for these described cases, not a guarantee that every route or transaction below that amount is exempt. Rule 138 provides for optional generation below the threshold in specified circumstances, and special provisions can require attention even where the general threshold might suggest otherwise. The precise answer depends on the type of movement, route, goods, and any applicable exception. The rule text and system FAQ are available from CBIC and the GST E-Way Bill System.

Check the route before applying the threshold

For an inter-state movement, apply the national rule together with any relevant exemption or special provision. For an intra-state movement, check the current rules or notification for the State or Union Territory in which the movement occurs. State and UT provisions can vary on thresholds and exemptions, so there is no single safe intra-state answer without knowing the route and goods. The system FAQ directs users to the relevant State/UT provisions.

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Check for goods and movement exceptions

The rules exempt certain goods and movements and provide special treatment in some situations. Examples identified in the rules include specified inter-state movement of goods from a principal to a job worker and movement of handicrafts by certain persons who are exempt from registration. The portal FAQ also summarizes some exempt movements. These are specific provisions, not blanket exemptions for every job-work or handicraft shipment; confirm that the precise goods, parties, route, and movement meet the stated conditions in the current rule 138 provisions and applicable notification.

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Who must generate the e-way bill?

The responsible generator depends on the registration status of the parties and how the goods are transported. A registered consignor or recipient may generate the bill when using its own or hired conveyance. If the registered person hands the goods to a transporter, that person furnishes the transporter information, and the transporter generates the e-way bill on the portal using the information provided. Rule 138 also contains treatment for unregistered movement and special cases, so the basic consignor-versus-transporter distinction does not settle every situation.

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Movement arrangement Who generally generates What to arrange
Registered person moves goods in its own conveyance The registered person may generate the e-way bill. Prepare the applicable transaction document and the vehicle details needed for the movement.
Registered person uses a hired conveyance The registered person may generate the e-way bill. Have the transaction document and applicable vehicle information available for the required entries.
Goods are handed to a transporter The registered person furnishes transporter details; the transporter generates the bill from the information supplied. Agree on who will provide and enter the relevant details, including the transporter document number or vehicle number as applicable.
Movement involves an unregistered person or a special rule Responsibility depends on the circumstances set out in rule 138. Check the relevant provision rather than assuming the registered-person or transporter workflow applies unchanged.

Decide responsibility before dispatch. If a business assumes the transporter will generate the bill but has not supplied the necessary information, the movement can be delayed. Conversely, if the registered party generates it, the transport details still need to match the actual arrangement and be entered as required. The rule 138 text sets out the framework; the portal FAQ describes the related information and documents.

What documents and details should travel with the goods?

The person in charge of the conveyance should be able to produce the e-way bill number electronically, as permitted under rule 138A. The number is not the same thing as the underlying invoice or delivery document: keep the applicable transaction or movement record available as well. The portal FAQ identifies these documents and details, depending on the case:

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  • The relevant tax invoice, bill of sale, bill of supply, or delivery challan;
  • The transporter ID, where applicable;
  • The transporter document number or vehicle number, as applicable; and
  • The e-way bill number, which the person in charge may carry electronically.

Which underlying document applies depends on the transaction and reason for movement; the list is not a direction to carry every document type for every consignment. Use the document that properly supports that movement and ensure the information on it corresponds to the e-way bill details. Rule 138A and the portal FAQ provide the applicable carriage guidance: CBIC rules and the GST E-Way Bill System FAQ.

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How long is an e-way bill valid?

For regular conveyances, the current distance basis is one day for every 200 km or part of 200 km. For over-dimensional cargo, the rule provides one day for every 20 km or part of 20 km. The calculation therefore depends on both the distance and whether the cargo qualifies as over-dimensional; do not use the regular-vehicle interval for that category.

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Transport category Validity distance interval Source and qualification
Regular conveyance One day per 200 km or part thereof The GST E-Way Bill System landing page records the change from 100 km to 200 km per day, effective 1 January 2021 under Notification 94/2020 dated 22 December 2020.
Over-dimensional cargo One day per 20 km or part thereof Specified in the CBIC e-way bill rules.

Validity begins with the first Part B entry: the first vehicle entry for road transport, or the first transport-document entry for rail, air, or ship, according to the portal FAQ. This makes completion of the transport details operationally important; the validity clock is not simply tied to the time someone first starts preparing the bill. The current rule and system guidance are at CBIC’s rules page, the GST E-Way Bill System, and its FAQ.

How to prepare before dispatch

  1. Classify the movement. Establish whether it is in relation to supply, for another reason, or an inward supply from an unregistered person. Confirm the route and whether it is inter-state or intra-state.
  2. Check value and exceptions. Compare the consignment with the applicable threshold. Review the rules for exempt goods or movements and special below-threshold provisions before deciding that a bill is unnecessary.
  3. Identify the generator. Decide whether the registered consignor or recipient will generate the bill for its own or hired conveyance, or whether the goods will be handed to a transporter who generates it after receiving the required details.
  4. Gather the supporting record. Select the relevant invoice, bill of sale, bill of supply, or delivery challan. Prepare the transporter ID and document number or vehicle number as applicable.
  5. Complete the transport information. Enter the applicable Part B vehicle or transport-document details and verify they reflect the actual mode and arrangement.
  6. Check validity and carriage readiness. Calculate the validity using the appropriate distance interval and make sure the person in charge can produce the e-way bill number electronically, along with the relevant supporting document.

This sequence is a practical control, not an alternative to the statutory requirements. A route-specific notification or an applicable exception can change the result at the threshold or document stage, so verify the governing provision when the transaction is not a routine movement.

Can you correct an e-way bill after generating it?

The portal FAQ says a submitted e-way bill cannot be edited. If it contains an error, the FAQ says to cancel it within 24 hours and generate a fresh bill with the correct details. It also says Part B can be updated, which is distinct from editing the submitted e-way bill generally. Do not assume that every field can be changed through a Part B update or that the 24-hour cancellation process will remain unchanged indefinitely; consult the live portal guidance for the transaction at hand. See the official FAQ.

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Portal validations to check for unusual or delayed dispatches

Statutory requirements and portal validations are not identical. GSTN’s API release notes report a 180-day document-date generation limit effective 1 January 2025 and announced rail-mode generation restrictions effective 2 December 2025. These are system implementation details, not substitutes for rule 138. For a document close to or beyond the date limit, or a rail movement, consult the current portal notices and applicable API instructions before relying on an older workflow. The official announcements are on the GSTN E-Way Bill API Release Notes and Announcements.

Quick decision checklist

  • Is the movement covered by rule 138, and is the consignment above the applicable threshold?
  • Is the route inter-state or intra-state, and have the State/UT provisions been checked for an intra-state journey?
  • Does a goods or movement exemption, or a special below-threshold provision, apply?
  • Will the registered party use its own or hired conveyance, or hand the goods to a transporter?
  • Are the relevant invoice, bill of sale, bill of supply, or delivery challan and transport identifiers ready?
  • Has the required Part B information been entered, with validity calculated for the cargo category?
  • Can the person in charge produce the e-way bill number during transit?

For the national framework, consult CBIC’s e-way bill rules. For portal procedures and system guidance, use the GST E-Way Bill System FAQ and check the current notices on the system portal. This is general guidance for India, not a route-specific determination: the exact State/UT notification, goods, movement, and transaction can affect the answer.

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