What is an e-way bill?
A transit permit for goods worth more than ₹50,000 on the move.
Last checked 20 September 2026
An e-way bill is an electronic permit for moving goods worth more than ₹50,000. It is generated on the e-way bill portal before the movement starts, carries a unique number, and has a validity based on distance. Goods moving without one where it is required can be detained and penalised.
When one is needed
Broadly, for movement of goods where the consignment value exceeds ₹50,000 — whether inter-state or intra-state, and whether or not the movement is a sale.
- A sale to a customer.
- A stock transfer to your own branch.
- Goods sent for job work.
- Goods returned to a supplier.
- Goods sent on approval.
States set their own intra-state limits
₹50,000 is the common figure, but states may notify different thresholds and exemptions for movement within the state. Check the rule for the states you actually operate in.
The two parts
| Part | Contains | Filled by |
|---|---|---|
| Part A | GSTINs, place of delivery, invoice or challan number and date, value, HSN, reason for transport | Supplier or recipient |
| Part B | Transporter ID and vehicle number | Supplier, recipient or transporter |
The e-way bill number is generated once both parts are complete. Part B can be updated en route when the vehicle changes — transhipment does not require a new bill, but it does require the vehicle details to be kept current.
Validity
| Cargo | Validity |
|---|---|
| Regular | One day for every 200 km, or part of it |
| Over-dimensional cargo | One day for every 20 km, or part of it |
Validity runs from when Part B is first entered. Where a vehicle is genuinely delayed, the bill can be extended within a window around expiry — but only within that window, so a driver who realises two days later is too late.
When one is not needed
- Goods moved by non-motorised transport.
- Consignment value at or below the threshold.
- Exempt goods, and a notified list of specific goods.
- Movement from a port, airport or land customs station to an inland container depot for customs clearance.
- Short movements to or from a transporter, within the distance the rules allow, where Part B is not required.
What goes wrong in practice
- Wrong vehicle number. The commonest reason a consignment is held at a check post.
- Expired bill. A lorry that breaks down outside the window needs the extension taken in time.
- Value mismatch. The e-way bill value and the invoice value should agree.
- No bill for a branch transfer. No sale does not mean no movement. The permit is about goods on the road.
Who is responsible — me or the transporter?
The registered person causing the movement is primarily responsible. In practice it is often generated by the supplier and completed by the transporter, and responsibility is worth settling in your contract rather than at a check post.
Can it be cancelled?
Within 24 hours, if the goods have not moved or the details are wrong — and not if it has already been verified in transit.
What is the penalty?
Goods and the vehicle can be detained, with tax and penalty payable to release them. The amounts are significant enough that the paperwork is far cheaper.
Sources
- E-way bill portal — ewaybillgst.gov.in
- CGST Rules 2017, Rule 138
- CBIC — GST Acts, Rules and notifications (cbic-gst.gov.in)
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Related reading
E-invoice vs e-way bill: what is the difference?
One is about the document. The other is about the lorry.
Tax invoice, bill of supply, proforma or challan?
Five documents that look alike and mean completely different things.
What is e-invoicing?
Not invoicing by email. Reporting each invoice to a government portal and getting it back signed.