What is E-Way Bill: Rules, Applicability, Limit, Requirement & Generation Process Explained

An e-way bill is a mandatory electronic document required under GST for transporting goods valued above Rs. 50,000. It should be generated on the government portal before movement begins, and applies to all registered persons, transporters, and in specific cases, unregistered persons. Any non-compliance attracts a penalty of Rs.10,000 or the tax evaded, whichever is higher.

Key Takeaways

• The standard threshold is Rs. 50,000 for interstate movement. Intrastate limits vary by state, several states have set higher limits (up to Rs. 2,00,000).
• e-Way Bills can only be generated for documents dated within 180 days from the date of generation. This is applicable from 1st January 2025.
• Validity is 1 day per 200 km for regular cargo and 1 day per 20 km for Over Dimensional Cargo (ODC). 
• e-Way Bill validity extensions are capped at 360 days from the original generation date.
• Penalty for non-compliance: Rs. 10,000 or the tax amount sought to be evaded, whichever is higher, along with possibility of goods detention and vehicle seizure.

What is an E-Way Bill?

An Electronic Way Bill (e-Way Bill) is a compliance document required under Section 68 of the GST Act, read with Rule 138 of the CGST Rules, 2017. It must be generated on the common GST e-Way Bill portal before transporting goods whose consignment value exceeds Rs. 50,000.

Once generated, a unique E-Way Bill Number (EBN) is assigned and shared with the supplier, recipient, and transporter. The person in charge of the conveyance must carry this EBN, either as a printout or in electronic form during the movement of goods.

The e-way bill can be generated via:

• Web portal: ewaybillgst.gov.in (Portal 1) or ewaybill2.gst.gov.in (live from 1st July 2025)
• SMS via registered mobile number
• Android App for registered taxpayers and enrolled transporters
• Bulk generation via JSON file upload, suited for high-volume businesses
• API integration: A direct system-to-system generation for enterprises with thousands of invoices in a day

E-Way Bill Applicability

An e-way bill is required when goods are moved in a vehicle or conveyance where:

• The value of a single consignment (invoice/bill/delivery challan) exceeds Rs. 50,000, OR
• The aggregate value of all consignments in a vehicle exceeds Rs. 50,000

This applies for movement related to:

• A supply (sale, barter, or transfer with or without consideration)
• Movement for reasons other than supply (e.g., sales return, branch transfer)
• Purchases from an unregistered person

Mandatory even if value is below Rs. 50,000:

• Inter-state movement of goods by a principal to a job-worker (or by a registered job-worker back to the principal)
• Inter-state transport of handicraft goods by a dealer exempted from GST registration

*Generate e-way bill irrespective of the value of consignment.

E-Way Bill Limit: State-wise Threshold Limits

The standard inter-state e-way bill threshold is Rs. 50,000, uniformly applicable across India. For intra-state movement, states have the discretion to set their own limits.

For the complete and most current state-wise list, refer to: State-Wise E-Way Bill Threshold Limits

Who Should Generate an E-Way Bill?

Key rule for transporters carrying multiple consignments: If individual consignment value is ≤ Rs. 50,000 but aggregate value in the vehicle exceeds Rs. 50,000, the transporter is not required to generate an e-way bill. However, a Consolidated E-Way Bill (Form GST EWB-02) can be generated for multiple consignments in one vehicle.

When is an E-Way Bill Not Required

e-Way Bill generation is not mandatory in the following cases:

1. Goods transported by a non-motorised vehicle (e.g., hand cart, animal-drawn vehicle)
2. Goods moved from Customs port, airport, air cargo complex, or land customs station to an Inland Container Depot (ICD) or Container Freight Station (CFS) for Customs clearance
3. Goods transported under Customs supervision or Customs seal
4. Goods transported under Customs Bond from ICD to Customs port or between Customs stations
5. Transit cargo transported to or from Nepal or Bhutan
6. Goods moved by defence formations under the Ministry of Defence as consignor or consignee
7. Empty cargo containers being transported
8. Consignor transporting goods to/from a weighbridge within 20 km, accompanied by a delivery challan
9. Goods transported by rail where the consignor is the Central Government, State Government, or a local authority
10. Goods specified as exempt from e-way bill requirements under the respective State/UT GST rules
11. Exempted goods as per Annexure to Rule 138(14), goods treated as no supply under Schedule III, and certain Central Tax Rate notification

Note: Part B of e-way bill is not required if the distance between the consigner or consignee and the transporter is less than 50 kms within the same state.

What are the Components of an E-Way Bill? 

An e-way bill (Form GST EWB-01) is divided into two parts:

E-Way bill is divided into two components i.e. Part A and Part B. The person required to issue eway bill should fill in the following details of 

Part A - Consignment Details (filled by the supplier, recipient, or transporter):

• Details of GSTIN of recipient
• Place of delivery (PIN Code) 
• Invoice or challan number and date 
• Value of goods
• HSN code
• Transport document number (Goods Receipt Number/ Railway Receipt Number/ Airway Bill Number/ Bill of Lading Number)
• Reasons for transportation 

Part B - Transporter Details (filled by the transporter or the person in charge of conveyance):

• Vehicle number (for road transport)
• Transporter ID and transport document details (for rail, air, or ship)

e-Way Bill validity starts only when Part B is entered for the first time. Part B cannot be entered for the same entry again once it has been submitted; only the vehicle number can be updated.

Documents Required for e-Way Bill Generation

Pre-requisites before generating an e-way bill:

• Valid GSTIN and active registration on the GST portal
• Registered account on ewaybillgst.gov.in (separate from GST portal login)
• 2FA (Multi-Factor Authentication) enabled; mandatory for all taxpayers from 1st April 2025
• GST account must be active (not suspended)

How to Generate an E-Way Bill?

E-Way Bills can be generated on E-Way Bill Portal 1 (ewaybillgst.gov.in) or E-Way Bill Portal 2 (ewaybill2.gst.gov.in, operational from 1st July 2025). Both portals are real-time synchronised.

Step 1: Log in to ewaybillgst.gov.in using your GSTIN-based credentials. Authenticate via 2FA (OTP on registered mobile number).

Step 2: Go to E-Way Bill > Generate New.

Step 3: Select the transaction type (Outward/Inward) and sub-type (Supply, Export, Job Work, etc.). Enter the document details, goods details (HSN, value, quantity), and recipient's GSTIN.

Step 4: Enter the transporter's GSTIN/TRANSIN or vehicle number in Part B.

Step 5: Submit. A unique E-Way Bill Number (EBN) is generated. Print or save the EBN electronically.

For a complete step-by-step guide with screenshots: How to Generate E-Way Bill Online

Other generation methods:

• SMS-based generation via registered mobile
• Android App: Registered IMEI-based access for taxpayers and transporters
• Bulk generation: Upload JSON file for multiple invoices in one go (suitable for high-volume operations)
• API integration: Direct ERP/IT system integration for enterprises with high daily invoice volumes

SMS E-Way Bill Generation on Mobile

Registered taxpayers and transporters can generate, manage, and cancel e-way bills via SMS, without logging into the portal.

To enable SMS-based generation:

1. Register the mobile number on the e-way bill portal under Registration > For SMS.
2. Send pre-defined SMS codes to the GSTN's designated mobile number.

For detailed SMS command formats and the step-by-step process, refer to: Generate E-Way Bill via SMS

Time Limit to Generate E-Way Bill

Effective 1st January 2025, e-way bills can only be generated for documents (invoices, delivery challans, etc.) dated within 180 days from the date of e-way bill generation.

What this means in practice:

• An e-way bill generated on 1st March 2025 can only be raised against documents dated on or after 3rd September 2024.
• Documents older than 180 days are ineligible for e-way bill generation.

This rule was introduced to prevent the generation of e-Way Bills for stale or backdated documents and is in line with the GSTN advisory dated 17th December 2024.

Validity of E-Way Bill

E-Way Bill validity is calculated from the date and time of the first Part B entry (i.e., first vehicle or transport document number entry). Validity expires at midnight on the last day.

Example: For a consignment travelling 310 km by regular vehicle: validity = 1 (first 200 km) + 1 (remaining 110 km, which is part of the next 200 km bracket) = 2 days.

Extending validity:

• The transporter can extend validity up to 8 hours before or 8 hours after expiry, by providing the reason (natural calamity, law and order issues, trans-shipment delay, vehicle breakdown, etc.) and updated Part B details.
• Effective 1st January 2025, extensions are capped at 360 days from the original date of generation.

Note: If the e-way bill expires, goods must not be moved until validity is extended or a new e-way bill is generated.

e-Way Bill for Different Types of Transactions

E-Way Bill for Unregistered Persons

Unregistered persons are also subject to e-way bill requirements under specific circumstances:

• Unregistered supplier to Registered recipient: The registered recipient is responsible for generating the e-way bill as if they were the supplier. End to end compliance must be ensured.
• Unregistered supplier to Unregistered recipient: The unregistered person can enrol on the e-way bill portal as a citizen and generate the e-way bill themselves.
• Handicraft goods dealers (exempt from GST registration): Must generate an e-way bill for inter-state transport of handicraft goods regardless of consignment value, as per the fourth proviso to Rule 138(1).
• Unregistered transporters: Must enroll on the e-way bill portal to obtain a TRANSIN (15-digit Transporter ID), which clients can use while generating e-way bills on their behalf.

Penalty for Non-Compliance with E-Way Bill Rules

Officers have the authority to intercept any vehicle in transit for verification. The person in charge of the conveyance must produce the e-way bill number (digitally or as a printout) on demand.

For a detailed breakdown: Consequences of Non-Generation of E-Way Bill

Common Errors in E-Way Bill Generation