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Repair Windows errors before they cause bigger problemsFix Now →Fix the driver behind crashes, sound loss and screen glitchesFind Drivers →An e-way bill is an electronic GST document used before prescribed movement of goods in India. Under the central rule, a registered person generally must arrange one when a consignment worth more than ₹50,000 is moved for a supply, for another business reason, or as an inward supply from an unregistered supplier. The exact obligation can change with the state or union territory, the goods, the route and applicable exemptions.
What is an e-way bill?
An e-way bill is an electronically generated record under India’s GST framework that accompanies the movement of goods. It is not a payment receipt, tax return or proof that tax has been paid. It records the consignment, the document supporting the movement and the transport arrangement so tax authorities can verify goods in transit.
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The system makes the information available to the supplier, recipient and transporter. Depending on the transaction and transport arrangement, the bill may be generated by a registered consignor, a registered consignee or the transporter. A person in charge of the vehicle must carry the applicable commercial document and the e-way bill copy or number in the form permitted by the rules.
Rule 138 of the Central Goods and Services Tax Rules, 2017 states: “Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees — (i) in relation to a supply; or (ii) for reasons other than supply; or (iii) due to inward supply from an unregistered person, shall, before commencement of movement, furnish information relating to the said goods…”
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When is an e-way bill required?
The central starting point is the combination of a qualifying movement, a consignment value above ₹50,000 and a person who causes the movement. The threshold is a general rule, not a universal answer for every shipment.
| Question | What to establish | Why it matters |
|---|---|---|
| How valuable is the consignment? | Whether its value exceeds ₹50,000 under the applicable GST valuation approach. | Exceeding the central threshold normally triggers the Rule 138 process. |
| Why are the goods moving? | A sale or other supply, a non-supply movement, or inward supply from an unregistered person. | The central rule covers all three categories, not only sales invoices. |
| Who causes the movement? | The registered consignor, registered recipient or a transporter acting on supplied information. | This determines who must furnish or generate the details. |
| Where are the goods going? | Inter-state or a particular intra-state route. | State and union-territory notifications can add, remove or modify requirements. |
| Are the goods or movement exempt? | Whether a notification, special movement rule or below-threshold exception applies. | Some movements need no bill; some specified movements can need one below ₹50,000. |
The rule permits optional generation below ₹50,000. Optional generation can provide a consistent audit trail, but it does not eliminate the need to check a special exemption or state requirement.
Movements covered by the central rule
- Goods moved in relation to a supply, such as a sale or transfer treated as a supply.
- Goods moved for reasons other than supply, such as certain returns, transfers or other business movements.
- Goods received from an unregistered supplier when the registered recipient is known at the start of transport. The rule treats that registered recipient as the person causing the movement in that circumstance.
Is an e-way bill required for intra-state transport?
There is no safe nationwide yes-or-no answer. Intra-state e-way bill requirements are notified by the relevant state or union territory, and thresholds, exemptions and implementation dates differ. A business should identify the origin, destination, goods and route, then check the current notification and the treatment on the official e-way bill system for that jurisdiction.
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Do not assume that the central ₹50,000 rule automatically applies identically to every movement within one state. Conversely, do not assume an intra-state shipment is exempt merely because it does not cross a state border. The applicable state rule may cover it, exclude it or set a different threshold.
Who has to generate the e-way bill?
Registered consignor or consignee using its own or hired vehicle
A registered consignor or registered recipient can generate the bill when the business transports the goods in its own conveyance or in a hired conveyance. The party with the required transaction and transport information should complete the process before movement starts.
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Transporter generating on the registered person’s behalf
If a registered business hands the goods to a transporter and has not generated the bill, it must furnish the prescribed information to that transporter. The transporter then generates the e-way bill from the supplied Part A information and adds the transport details.
Unregistered transporter
An unregistered transporter must enroll on the e-way bill portal before generating bills for clients. Enrollment supplies the system identity needed to create and manage transport records.
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What if the vehicle or transporter changes?
When goods are transferred from one conveyance to another, the transporter must enter the required new transport information before further movement. Part B can generally be updated when a vehicle changes because of a breakdown, transshipment or similar event, subject to the bill’s applicable validity.
What information goes into an e-way bill?
The process separates consignment information from transport information.
Part A: consignment and document details
Part A identifies the parties, goods and the document supporting the movement. It normally draws on the invoice, bill of supply, delivery challan or, where applicable, a bill of entry. The document number, date, goods description, quantity, value and relevant GST details must match the underlying records.
Part B: transport details
Part B identifies the conveyance or transport document, such as a vehicle number or another permitted transport reference. A Part A slip can be prepared before the vehicle is known, but the e-way bill is complete for ordinary movement only after the necessary Part B information is entered, subject to stated short-distance exceptions.
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What documents should the driver carry?
The person in charge of the conveyance must carry the applicable invoice, bill of supply or delivery challan and either a copy of the e-way bill or its number. The rules allow physical or authorised electronic/RFID presentation. A printed sheet is therefore not the only permitted format.
An invoice reference number may be used instead of the full invoice in specified circumstances. During an inspection, the driver can quote the e-way bill number to the proper officer for verification. Before dispatch, the business should ensure that the document number, vehicle details and consignment value agree across the invoice, transport record and e-way bill.
What is the e-way bill limit?
The central Rule 138 trigger is a consignment value exceeding ₹50,000. That figure is published in the Government of India’s CGST Rules, 2017 as displayed by the Central Board of Indirect Taxes and Customs. It is not a promise that every shipment above ₹50,000 needs a bill or that every shipment below it is exempt.
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Goods listed as exempt, special movements and state-specific rules can change the result. The official FAQ specifically flags handicraft-goods movements and certain goods sent for job work as situations that can require an e-way bill below ₹50,000. Confirm the precise condition rather than applying those categories to every handicraft or job-work consignment.
How long is an e-way bill valid?
Validity is a live operational issue, and official materials currently display formulations that do not reconcile cleanly. The following figures are what the respective official materials show, not a substitute for checking the current portal and applicable amendment for a particular route.
| Official material | Validity formulation displayed | How to use it |
|---|---|---|
| CBIC rules webpage | Less than 100 km: 1 day; 100 to under 300 km: 3 days; 300 to under 500 km: 5 days; 500 to under 1,000 km: 10 days; 1,000 km or more: 15 days. | Treat as the displayed distance-band table and verify that it remains applicable. |
| Official FAQ | Regular transport: 1 day per 100 km or part thereof; over-dimensional cargo: 1 day per 20 km or part thereof. | Do not assume this older wording is the current calculation without confirmation. |
| E-Way Bill System landing page | Notification 94/2020 changed the rate from 100 km per day to 200 km per day effective 1 January 2021. | Check the live system’s calculated expiry and the current notification before dispatch. |
The FAQ states that validity begins when the first Part B entry is made and is not recalculated when Part B is subsequently updated. It also describes an exceptional-circumstance extension by the transporter carrying the consignment, with a reason and details of the remaining journey. Because the displayed sources conflict, a logistics team should record the expiry shown by the live portal and confirm the rule when a route is unusual, delayed or involves over-dimensional cargo.
Can I correct or cancel an e-way bill?
Cancellation
If the goods are not transported, or will not be transported as described, the bill may be cancelled electronically within 24 hours of generation. Cancellation is not available after the bill has been verified in transit. A cancellation does not authorise movement under the old record; generate a new bill if transport will proceed on different facts.
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Correction of errors
A generated e-way bill generally cannot be edited. If the invoice, parties, value or goods details are wrong, cancel the incorrect bill within the permitted window and generate a fresh one. Transport details are treated differently: Part B can be updated when the vehicle or transport document changes, within the applicable validity and system limits.
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Recipient response
The published rule gives the recipient 72 hours, or until delivery, whichever is earlier, to communicate acceptance or rejection of the e-way bill details. If no response is communicated within that period, the details are deemed accepted.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What exemptions and special cases should businesses check?
The official FAQ lists examples of movements excluded by rules or notifications, including empty cargo containers, goods moving under customs seal and goods in transit to or from Nepal or Bhutan. It also describes movement to or from a weighbridge within the same state for up to 20 km without an e-way bill when accompanied by a Rule 55 delivery challan.
Those examples are not an exhaustive current exemption list. Check the notification that applies to the goods and movement date. The same caution applies to handicrafts, job-work consignments, customs-controlled goods, returns and transfers between business locations.
How do consolidated e-way bills work?
When one vehicle carries several consignments, a transporter may create a consolidated e-way bill containing the individual e-way bill numbers. The consolidated document helps present multiple movements together, but it has no independent validity. Each underlying consignment retains its own validity and must remain accurate. If one underlying bill expires or is cancelled, the consolidated record does not cure that problem.
A practical pre-dispatch checklist
- Identify the consignor, consignee, transporter and the party causing movement.
- Classify the movement as a supply, another business movement or inward supply from an unregistered person.
- Calculate the consignment value and test it against the central ₹50,000 threshold.
- Check the origin, destination and route for the relevant state or union-territory rule.
- Check whether the goods or movement falls under an exemption or a special below-threshold requirement.
- Prepare the invoice, bill of supply, delivery challan or bill of entry, as applicable.
- Enter Part A accurately, then add Part B before movement unless a stated exception applies.
- Give the driver the required document and e-way bill number or permitted copy.
- Monitor the expiry shown by the live system, especially after delays, vehicle changes or transshipment.
- If the shipment is abandoned or materially wrong, cancel within 24 hours when permitted and issue a replacement record.
What can go wrong?
- Assuming ₹50,000 is the only test: state rules and goods-specific exceptions can change the outcome.
- Moving with Part A only: transport details may still be missing, so complete Part B before ordinary movement.
- Using the old vehicle number: update Part B before the replacement vehicle continues the journey.
- Editing instead of replacing: cancel a materially incorrect bill and generate a new one; a generated bill is not generally editable.
- Relying on a printed copy alone: the rules also allow the bill number and authorised electronic or RFID presentation.
- Using a remembered validity formula: official displays differ, so verify the current portal expiry and applicable notification.
Should a business use accounting or GST software?
For occasional shipments, the official web, SMS or mobile options may be sufficient. A business with frequent dispatches may consider GST invoicing or accounting software that supports bulk generation or API integration with the e-way bill system. That is an efficiency choice, not a legal exemption: the business remains responsible for correct source documents, transport data, cancellation and expiry monitoring. Confirm a provider’s current integration, limits and support before relying on it.
Bottom line for businesses
Start with the central rule—movement of goods above ₹50,000 by a registered person—but then test the reason for movement, who causes it, the state or union territory, the goods and every applicable exemption. Generate and carry the correct electronic record before dispatch, keep Part B current when transport changes, and verify the live validity period rather than relying on an outdated distance formula.
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