Rules and Generation Process explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
An e-way bill is an electronic document required for moving goods worth more than ₹50,000. It is generated on the e-way bill portal and must accompany the consignment.
When an e-way bill is required
- Movement of goods of value exceeding ₹50,000 (single consignment)
- For supply, reasons other than supply (e.g. job work), or inward supply from an unregistered person
- Both inter-state and intra-state movement (state rules may vary the threshold)
How to generate an e-way bill
- Log in to ewaybillgst.gov.in with your GST credentials
- Fill Part A (invoice, value, HSN, transporter) and Part B (vehicle number)
- The portal generates a unique 12-digit e-way bill number (EBN)
- Carry the EBN/QR with the consignment; it can be generated from an e-invoice
Validity
An e-way bill is valid for one day per 200 km (roughly), and can be extended if the goods are still in transit. Errors can lead to detention and penalties.
Frequently Asked Questions
When is an e-way bill required?
For moving goods worth more than ₹50,000, for supply or other reasons, inter-state or intra-state.
How long is an e-way bill valid?
Broadly one day for every 200 km of distance, extendable while goods are in transit.
Who generates the e-way bill?
The registered supplier, recipient or transporter, on the e-way bill portal.
What if goods move without an e-way bill?
It can lead to detention, seizure and a penalty of the tax amount or ₹10,000, whichever is higher.
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