For an interstate consignment in India, the central GST rule generally requires e-way bill information to be furnished before the goods move when the consignment exceeds the prescribed value threshold. The registered person causing the movement, the consignor or recipient using its own conveyance, or the transporter may have different generation duties, so assign responsibility before loading. This guide reflects the central framework and portal position available on 13 October 2026; verify notifications for the particular origin, destination and route.
When does an interstate movement need an e-way bill?
Central GST Rule 138 covers movement of goods in three broad situations: movement in relation to a supply, movement for a reason other than supply, and inward movement from an unregistered person. Where the consignment value exceeds ₹50,000, the prescribed information must be furnished before movement begins. The rule also permits an e-way bill below that value, which can be useful when a customer, transporter or internal control requires a traceable document.
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The ₹50,000 figure is the general central trigger, not a complete answer for every route. State and Union Territory notifications can create additional requirements or exemptions, and special interstate movements have their own treatment. Check the current notification applicable to both ends of the journey before dispatch, especially when the consignment is near the threshold.
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Random freezes, missing sound and display glitches usually trace back to one bad driver. Find and replace yours safely.Free scan · under a minute| Movement situation | Central Rule 138 treatment | What to check before loading |
|---|---|---|
| Consignment above ₹50,000 connected with a supply | Furnish the required information before movement. | Confirm the consignment value, tax documents and route notifications. |
| Movement above ₹50,000 for a reason other than supply | Furnish the required information before movement. | Record the commercial reason and supporting document for the movement. |
| Inward supply from an unregistered person above ₹50,000 | Furnish the required information before movement. | Identify who is causing the movement and retain the transaction evidence. |
| Consignment at or below ₹50,000 | Generation is optional under the central rule, unless another applicable provision requires it. | Check State or Union Territory rules and any special movement category. |
| Principal sending goods to an interstate job worker under the specified provision | The special provision applies irrespective of consignment value. | Confirm that the movement fits the specified interstate job-work conditions. |
| Specified interstate handicraft movement by an otherwise exempt person | The special provision applies irrespective of consignment value. | Confirm that the goods and person qualify for the handicraft provision. |
The source for the central trigger and exceptions is CBIC Rule 138. It is safer to treat the value test, movement reason, goods category and route as four separate checks rather than assuming that every interstate load follows the ordinary rule.
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Who has to generate the e-way bill: the supplier or the transporter?
Responsibility follows the party causing the movement and the way the goods are transported. A registered person must furnish the required Part A information. The person or recipient arranging transport in its own or hired conveyance may then complete the bill by entering Part B conveyance details. If the goods are handed to a transporter and no bill has already been generated, the registered person gives the transporter information; the transporter generates the e-way bill using the Part A information supplied.
| Transport arrangement | Information and generation responsibility | Operational hand-off |
|---|---|---|
| Consignor or recipient uses its own conveyance | The registered person furnishes Part A and may generate the bill after adding Part B. | Confirm the vehicle number and the person responsible for checking the document before departure. |
| Consignor or recipient hires a conveyance | The registered person furnishes the required information and may complete the bill with Part B details. | Agree who will obtain accurate vehicle and transport-document details. |
| Goods are handed to a transporter and no bill exists | The registered person furnishes transporter details; the transporter generates the bill from Part A information. | Set a cut-off for sending Part A data and receiving the generated bill number. |
| Transport changes during the journey | The transporter updates the conveyance details for the new vehicle. | Record each hand-off so the active vehicle details remain accurate. |
Giving the task to a transporter does not erase the consignor’s or recipient’s obligation to provide correct information. Put the allocation in the dispatch procedure or transport order: identify who enters Part A, who enters Part B, who validates the bill, and who contacts the transporter if the vehicle changes. Multiple e-way bills for consignments carried in one conveyance may be consolidated under the rule, but each underlying consignment still needs its required information.
How to create an e-way bill before dispatch
The portal workflow has two information stages. The exact screen labels can change, so use the current instructions and notices on the GSTN e-way bill portal. A practical sequence is:
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- Classify the movement. Decide whether it relates to a supply, another business reason or inward supply from an unregistered person. Check whether the interstate job-work or handicraft provision applies.
- Calculate the consignment value. Compare it with the central threshold and then check any origin, destination or route-specific notification.
- Prepare Part A information. Enter the parties, document details, goods description and values required by the portal. If a transporter will generate the bill, provide the transporter information so it can use the Part A data.
- Enter Part B transport details. Add the conveyance or transport-document details when the vehicle or mode is known. The party that controls the conveyance should verify these details against the dispatch record.
- Generate and validate the bill. Save the e-way bill number and review the vehicle, origin, destination, document number and goods details before the vehicle leaves.
- Give the driver the active bill reference. Provide the e-way bill form or number in the format your operation uses, together with the applicable commercial document for the movement.
- Update changes promptly. If the goods move to another conveyance, the transporter should update the conveyance details. Do not let a planned vehicle change leave the active bill tied to an earlier vehicle.
Keep an internal timestamp showing when the information was furnished and when the goods actually moved. That record helps explain a delayed loading, a corrected vehicle entry or an extension request.
How many days is an e-way bill valid?
For ordinary movement, the amended rule gives one day of validity for up to 200 km and one additional day for every further 200 km or part of 200 km. The 200 km interval replaced the older 100 km wording with effect from 1 January 2021. The amended text is in the CGST Rules amendment.
For Over Dimensional Cargo and qualifying multimodal shipments in which at least one leg is by ship, the shorter distance increment applies: one day up to 20 km and one additional day for every further 20 km or part of 20 km.
| Shipment category | Validity calculation | Worked examples |
|---|---|---|
| Ordinary movement | One day up to 200 km, plus one day for each additional 200 km or part. | 201 km requires two days; 450 km requires three days; 600 km requires three days. |
| Over Dimensional Cargo or qualifying multimodal ship movement | One day up to 20 km, plus one day for each additional 20 km or part. | 21 km requires two days; 60 km requires three days. |
These examples assume the distance category accepted for the movement and no exceptional event. A GSTN FAQ page still displays legacy 100 km language in places; use the amended rule and the current portal rather than that obsolete interval. The portal homepage remains the practical place to check current validity treatment.
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What should the driver carry?
The driver should have access to the active e-way bill reference, whether your process uses the electronic form, a printout or the e-way bill number, and the transaction’s supporting commercial document. The document may differ by movement, so use the applicable invoice, bill of supply, delivery challan or transport document rather than attaching an unrelated paper. Before departure, the consignor or transporter should check that the reference matches the vehicle, parties, goods and document number.
- Verify that the e-way bill has been generated for the correct origin and destination.
- Match the vehicle or transport-document details to the conveyance actually leaving.
- Keep the commercial document that explains why the goods are moving.
- When a vehicle changes, ensure the transporter updates the conveyance details and the driver receives the current reference.
These controls are more reliable than assuming that a driver can resolve an incorrect bill at a checkpoint.
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Can an e-way bill be extended after it expires?
Rule 138 allows an extension when exceptional circumstances prevent completion within the original validity. The rule and GSTN guidance refer to situations such as trans-shipment; the FAQ gives natural calamity, law-and-order disruption, trans-shipment delay and vehicle accident as examples. Part B details must be updated where required.
Extension is a remedy for a genuine disruption, not a substitute for choosing a realistic route or entering the wrong distance. The transporter should use the current portal extension flow, state the actual reason, update the remaining journey details accurately and retain evidence of the event. Because portal timing and screens are operationally sensitive, check the live instructions when the delay occurs rather than relying on an old internal screenshot. See the GSTN e-way bill FAQ and the amended rules for the current process.
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Submitted details cannot simply be edited. If the bill is wrong, the available route is cancellation and generation of a corrected bill, but only when cancellation is still legally and operationally available.
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Rule 138 permits cancellation within 24 hours when the goods have not been transported or have not been transported as described. Cancellation is not available after the bill has been verified in transit. If the error is discovered before loading, stop the dispatch, check whether the 24-hour window remains open, cancel where permitted and generate the corrected bill. If verification has already occurred, do not assume that cancellation will cure the problem; obtain current professional or departmental guidance and preserve the original records.
How State and Union Territory variations affect an interstate dispatch
The central rule supplies the baseline, but it does not provide a complete, current jurisdiction-by-jurisdiction matrix of thresholds and exemptions. For every actual movement, identify the origin and destination State or Union Territory, the goods, the movement reason, the value, the transport mode and whether job work or handicrafts are involved. Then check the applicable notification and current portal advisory.
Do not treat a consignment just below ₹50,000 as automatically exempt on every route, and do not assume that an ordinary road movement uses the same treatment as Over Dimensional Cargo or a qualifying ship leg. Keep a dated copy or reference of the notification used for a high-value or unusual dispatch so the business can explain its decision later.
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The GSTN API portal displayed a notice dated 30 July 2026 stating that certain proposed changes, including EWB closure functionality and mandatory ship-to GSTIN, had been put on hold. A held proposal is not an effective obligation. Businesses using accounting, transport or API integrations should therefore distinguish between an announced change, a held change and a live requirement, and should review the GSTN API portal and current portal notices before changing their workflow.
Interstate dispatch checklist
- Identify the movement reason and whether the goods fall under a special job-work, handicraft, Over Dimensional Cargo or multimodal provision.
- Calculate the consignment value and check the central threshold plus applicable State or Union Territory notifications.
- Assign Part A, Part B and final-validation responsibility in writing.
- Furnish the required information before the goods move.
- Check the validity calculation using the 200 km ordinary rule or the 20 km special-cargo rule.
- Give the driver the active e-way bill reference and the applicable commercial document.
- Update conveyance details whenever the transporter changes vehicles.
- For a disruption, use the current extension process and record the reason and remaining journey.
- For an error, act within the 24-hour cancellation window where legally permitted; otherwise do not create a second bill on the assumption that the first one can be erased.
- Recheck the portal and route notifications immediately before unusual or high-value dispatches.
The safest operating rule is simple: classify the movement first, assign one accountable generator, validate the live vehicle details before departure and check the current central and local requirements for the route.
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