Published on May 11, 2026Updated on May 12, 2026
The e-way bill under GST is a mandatory electronic document required for the movement of goods valued above Rs. 50,000 across India. Introduced under the Goods and Services Tax (GST) framework, the GST e-way bill system ensures transparency in logistics, reduces tax evasion, and provides a traceable record of every consignment in transit. Any business that moves goods, whether as a supplier, recipient, or transporter, needs to understand e-way bill GST rules before initiating the movement. Let’s dive deeper into what an e-way bill in GST is and what it entails.
An E-Way Bill (EWB) is an electronically generated compliance document created on the GST portal before transporting goods whose consignment value exceeds Rs. 50,000. It contains all details of the goods, supplier, recipient, and transporter in a structured format.
When a registered person or transporter generates the e-way bill, a unique 12-digit E-Way Bill Number (EBN) is automatically assigned by the GST Network (GSTN). This EBN must be carried during transit, either digitally or as a printout, and produced on demand by enforcement officers. The e-way bill is governed by Section 68 of the GST Act, read with Rule 138 of the CGST rules.
E-way bill applicability covers all situations where goods are moved in a vehicle or conveyance, and the consignment value crosses the prescribed threshold:
The e-way bill GST applicability covers all forms of movement, including supply, sales return, branch or stock transfer, and purchases from unregistered persons. The e-way bill requirement is not limited to sales transactions alone.
Here is a summary of the state-wise e-way bill limits for intrastate movement for key states:
|
State |
Intrastate GST E-Way Bill Limit |
Key Remarks |
|
Andhra Pradesh |
Rs. 50,000 |
Applicable to all taxable goods. |
|
Bihar |
Rs. 1,00,000 |
Required only when the value exceeds this limit for intrastate movement. |
|
Delhi |
Rs. 1,00,000 |
Required only when the value exceeds this limit for intrastate movement. |
|
Gujarat |
Rs. 50,000 |
Not required for intrastate movement of hank, yarn, fabric, and garments; also not applicable for inter-city transport (effective 1st Oct 2018). |
|
Karnataka |
Rs. 50,000 |
Applicable to all taxable goods. |
|
Maharashtra |
Rs. 1,00,000 |
Applies to intrastate movement; Rs. 50,000 threshold continues for interstate movement. |
|
Punjab |
Rs. 1,00,000 |
Applies to intrastate movement; Rs. 50,000 threshold continues for interstate movement. |
|
Rajasthan |
Rs. 2,00,000 |
Higher threshold within city limits (except specified goods); Rs. 1,00,000 applies for other intrastate movement. |
|
Tamil Nadu |
Rs. 1,00,000 |
Applies to intrastate movement; Rs. 50,000 threshold continues for interstate movement. |
|
Uttar Pradesh |
Rs. 50,000 |
Applicable to all taxable goods. |
|
West Bengal |
Rs. 50,000 |
Applicable for intrastate movement; reduced from Rs. 1,00,000 effective 1st Dec 2023. |
Always refer to the official GST portal or state-specific GST notifications for the most current state-wise e-way bill thresholds, as these are subject to revision.
The GST e-way bill exemption rules specify that an EWB is not required in the following situations:
Understanding who generates an e-way bill is essential for compliance.
Here is how the e-way bill responsibility is assigned:
The components of the e-way bill are divided into two parts in Form GST EWB-01:
Part A: Details of the Consignment (to be filled by the supplier, recipient, or transporter):
Part B: Details of the Transporter (to be filled by the transporter or the person in charge of conveyance):
The e-way bill validity begins only when Part B is entered for the first time. Once Part B is submitted, only the vehicle number can be updated, not other Part B details. A Part A Slip is generated if only Part A details are entered, and it becomes a complete e-way bill only after Part B is added.
E-way bill generation can be done through multiple channels:
Log in to the e-way bill portal using your GSTIN credentials and captcha. An OTP-based two-factor authentication is mandatory for access.
Enter consignment details in Part A by selecting “Generate New” under the E-Way Bill menu. Fill in transaction type (outward or inward), sub-type (such as supply or job work), document type, number and date, GSTIN of supplier and recipient (use “URP” if unregistered), HSN code, goods value, and applicable Central GST (CGST), State GST (SGST), or Integrated GST (IGST) rates.
Choose the mode of transport (road, rail, air, or ship), enter the approximate distance, and provide either the vehicle number (for road) or transporter ID and document number (for other modes). This step activates the e-way bill and its validity.
Click Submit. The system validates the information and generates a 12-digit E-Way Bill Number (EBN). This is shared with the supplier, recipient, and transporter. You can print the e-way bill or keep the EBN digitally for verification during transit.
Registered taxpayers and transporters can generate, manage, and cancel e-way bills via SMS without logging into the portal. To enable this, register the mobile number on the e-way bill portal under Registration > For SMS. Pre-defined SMS command codes are then sent to the GSTN-designated mobile number to initiate e-way bill generation or cancellation. This method is particularly useful for transporters managing multiple consignments on the move.
|
Transaction Type |
E-Way Bill Requirement |
|
Outward supply (interstate) |
Required if the goods value exceeds Rs. 50,000 |
|
Outward supply (intrastate) |
As per the state-specific threshold |
|
Branch or stock transfer |
Required (supply without consideration) |
|
Sales return |
Required with sub-type "Sales Return" |
|
Job work (interstate) |
Required regardless of value |
|
Import goods |
Required from the port or ICD to the destination |
|
Export goods |
Required from the consignor to the port or customs point |
|
Bill to/Ship to transactions |
Both the billing GSTIN and the shipping address must be in the e-way bill |
|
Multiple invoices (same parties) |
Separate e-way bills per invoice; can be clubbed into a Consolidated EWB using Form GST EWB-02 |
The e-way bill validity is calculated from the date and time of the first Part B entry and expires at midnight on the last valid day.
|
Type of Conveyance |
Distance |
Validity |
|
Standard goods |
Less than 200 km |
1 day |
|
Standard goods |
Every additional 200 km or part thereof |
Additional 1 day |
|
Over Dimensional Cargo (ODC) |
Less than 20 km |
1 day |
|
Over Dimensional Cargo (ODC) |
Every additional 20 km or part thereof |
Additional 1 day |
E-way bill validity example: A consignment travelling 300 km by regular vehicle has a validity of 2 days: 1 day for the first 200 km and 1 additional day for the remaining 100 km.
The e-way bill validity can be extended up to 8 hours before or 8 hours after expiry by providing a valid reason, such as a vehicle breakdown, natural calamity, or transit delay, along with updated Part B details. As of January 1, 2025, extensions are capped at 360 days from the original generation date.
Unregistered persons are also subject to e-way bill requirements under specific circumstances:
From 1st January 2025, e-way bills can only be generated for documents dated within 180 days from the date of e-way bill generation. This means an e-way bill generated on 1st March 2025 can only be raised against invoices/delivery challans dated on or after 3rd September 2024. Documents older than 180 days are ineligible for e-way bill generation under this rule, introduced by the GSTN to prevent backdated document misuse.
The Goods and Services Tax e-way bill framework is governed by Rule 138 of CGST and associated provisions. Key GST e-way bill rules include:
Understanding the e-way bill penalty structure is important for all businesses involved in goods movement:
|
Nature of Default |
Applicable Fine / Outcome |
|
Goods transported without an e-way bill |
Risk of detention, seizure of goods, and possible confiscation of the vehicle. |
|
Failure to comply with CGST Rule 18(1) (display-related violations) |
Penalty of up to Rs. 25,000. |
|
Transporting goods without a valid e-way bill |
Rs. 10,000 or the amount of tax attempted to be evaded, whichever is higher. |
|
Transporter not generating an e-way bill when required |
Rs. 10,000 or the tax amount evaded, whichever is higher. |
Being aware of frequent e-way bill mistakes and GST EWB common issues can help businesses avoid disruptions in goods movement. Most e-way bill errors arise due to incorrect data entry, incomplete details, or a lack of timely updates.
Taking a few minutes to verify details before submission can prevent these issues and ensure smoother compliance.
For an e-way bill download, log in to the EWB portal using your GSTIN credentials. Navigate to "E-Way Bill" in the left menu and select "Print EWB." Enter the EBN and click Print or Download to save the e-way bill as a PDF. The downloaded document can be used as the official copy during transit.
Following these practices helps maintain GST e-way bill compliance consistently:
A generated e-way bill can be cancelled within 24 hours of generation, provided it has not already been verified by a GST enforcement officer during transit. To cancel, log in to the e-way bill portal, navigate to "E-Way Bill" and select "Cancel." Enter the EBN and provide a cancellation reason. Once cancelled, the EBN becomes invalid. E-way bills cannot be amended after generation. If an error is discovered, cancel the incorrect e-way bill and generate a fresh one with the correct details.
Key updates to the e-way bill GST system in the recent past:
The e-way bill GST system is a non-negotiable component of tax compliance for all businesses involved in goods movement in India. From understanding e-way bill applicability and threshold limits to generating the bill correctly and avoiding common errors, every step in the process carries compliance and financial consequences.
Keeping up with the latest rule changes, training teams on e-way bill generation online procedures, and maintaining accurate records are the most effective ways to prevent penalties and support smooth business operations.
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For road transport, you need the invoice, bill of supply, or delivery challan, along with the transporter's GSTIN or vehicle registration number. For rail, air, or ship, you need the Transporter ID and transport document number along with its date. A valid GSTIN and active account on the e-way bill portal are also prerequisites.
No. A single e-way bill covers only one invoice or document. However, if multiple consignments from the same consignor to the same consignee are being transported in one vehicle, separate e-way bills must be generated for each invoice.
No. The e-way bill under the GST requirement applies only to the movement of goods, not services. If an invoice covers both goods and services, the e-way bill should be generated only for the goods component, and the goods value should be mentioned accurately.
The e-way bill can only be generated for documents dated within 180 days from the date of e-way bill generation. If the delivery is delayed beyond 180 days from the invoice date, a new invoice/delivery challan may need to be raised before generating the e-way bill.
The transporter is responsible for ensuring a valid e-way bill covers the goods being transported. If the consignor or consignee has not generated the e-way bill, the transporter must generate it before movement begins. During transit, the transporter must carry the EBN, ensure the e-way bill is valid, and upload details in Form GST EWB-04 if the vehicle is detained for more than 30 minutes.
Visit e-waybillgst.gov.in for the GST e-way bill login. Enter your registered username (GSTIN-based), password, and captcha. Complete 2FA verification via OTP sent to your registered mobile number to get access. If you face login issues after multiple incorrect attempts, wait for a few minutes or use the Forgot Password option.
The e-way bill limit of Rs. 50,000 applies to the value of a single consignment as defined by one invoice, delivery challan, or bill of supply. If multiple invoices for the same consignor and consignee are loaded in one vehicle, each invoice is treated separately for e-way bill purposes, even if their individual values are below the threshold.
The e-way bill requirement is assessed per invoice or delivery challan, not per customer per day. If each individual invoice is below Rs. 50,000, but all invoices in a single vehicle together exceed Rs. 50,000, the transporter can optionally generate a Consolidated E-Way Bill using Form GST EWB-02, though individual e-way bills per invoice are not required in that scenario.
CKD means Completely Knocked Down, and SKD means Semi Knocked Down, referring to goods transported in unassembled or partially assembled form, typically in the auto industry. Line Sales refers to goods sold directly from a vehicle to multiple buyers during the route, where the transporter carries a single invoice and generates separate delivery challans for each buyer at each stop.
Log in to the e-way bill portal at e-waybillgst.gov.in, navigate to "E-Way Bill" in the left menu, and select "Cancel." Enter the EBN of the e-way bill you wish to cancel and provide a reason. Cancellation is only possible within 24 hours of generation and only if the e-way bill has not been verified by a GST officer during transit.
E-way bills cannot be edited after generation. If an error is found, cancel the e-way bill within 24 hours (if not yet verified) and generate a fresh one with the correct details. Recipients can reject an e-way bill within 72 hours of its generation if the goods details are incorrect, using the "Reject" option in their e-way bill portal account.
For e-way bill checking, log in to the EWB portal and navigate to "Reports" in the left menu. Select "My EWB Reports" or "EWB Generated by Me" to view a complete history of e-way bills generated from your account. You can filter by date range and download the report for record-keeping or audit purposes.
Unregistered persons cannot generate an e-way bill using a GSTIN. However, they can enrol on the e-way bill portal as a citizen to generate e-way bills where required. Unregistered transporters must enrol separately to obtain a TRANSIN. For consignments involving unregistered suppliers, the registered recipient bears responsibility for e-way bill generation.
To generate a bulk e-way bill online, log in to the EWB portal, navigate to "Bulk Generation," and download the standard JSON format template. Fill in the required details for all invoices in the template and upload the JSON file. The portal processes the bulk file and generates individual e-way bills for each entry. This method suits businesses with high daily invoice volumes.
If the portal cannot auto-calculate the distance between source and destination PIN codes, enter "0" in the distance field, and the system will attempt to fill it from its database. If the PIN-to-PIN distance is not available, enter the actual distance manually.
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