E-Way Bill under GST —
Generation, Validity & Penalties
When an e-way bill is required, how to generate it on ewaybillgst.gov.in, Part A vs Part B, distance-based validity, cancellation, exemptions and the penalty for moving goods without one.
An e-way bill is an electronic document required under GST before goods worth more than ₹50,000 are moved inter-state. It is generated on ewaybillgst.gov.in and has Part A (invoice, GSTIN, HSN, value) and Part B (vehicle / transport details). Validity is distance-based — 1 day per 200 km for regular cargo — and moving goods without a valid bill attracts a penalty of ₹10,000 or the tax due, whichever is higher, under Section 129.
When Is an E-Way Bill Required?
An e-way bill is mandatory whenever the consignment value exceeds ₹50,000 for inter-state movement of goods by any mode — road, rail, air or vessel. For intra-state movement the threshold varies by state (most set ₹50,000, some go up to ₹1–2 lakh). It applies whether the goods move on a supply, a return, job-work or a stock transfer.
| Scenario | E-Way Bill? | Threshold | Who Generates |
|---|---|---|---|
| Inter-state supply of taxable goods | Yes | ₹50,000 | Supplier / recipient / transporter |
| Intra-state supply (most states) | Yes | ₹50,000* | Supplier / recipient / transporter |
| Goods sent for job-work (inter-state) | Yes | Any value | Principal / job-worker |
| Handicraft goods (inter-state, no reg.) | Yes | Any value | Consignor |
| Exempt / specified goods (e.g. fruits, milk) | No | — | — |
| Non-motorised conveyance | No | — | — |
* Intra-state thresholds vary by state — some states set ₹1,00,000 or ₹2,00,000. Always check the current state notification on the official portal before dispatch.
Part A holds the transaction details — supplier & recipient GSTIN, delivery PIN, invoice number & date, goods value, HSN and reason for transport. Part B holds the vehicle number (road) or transport document number (rail/air/ship). The e-way bill number (EBN) is generated once Part A is submitted, but the bill is only valid to move goods after Part B is updated.
How to Generate an E-Way Bill
E-way bills are generated free of cost on the official portal ewaybillgst.gov.in (and the parallel E-Way Bill 2.0 portal, ewaybill2.gst.gov.in, live since July 2025). You must be a registered GST taxpayer or an enrolled transporter to log in.
- Go to E-Waybill → Generate New and pick the transaction type (outward / inward) and sub-type.
- Enter document details, supplier & recipient GSTIN, and goods details (HSN, description, quantity, value).
- Add transporter ID or vehicle number in Part B, then submit to get the e-way bill number (EBN).
- For frequent movement you can use bulk generation, the API, or SMS/e-invoice auto-population from your e-invoice.
Moving goods regularly? Get e-way bill and GST returns handled together.
Talk to a GST Expert →E-Way Bill Validity
Validity runs from the time Part B is first updated. Regular cargo gets one day per 200 km; over-dimensional cargo (ODC) gets one day per 20 km. One "day" ends at midnight of the day following the start.
| Distance | Regular Cargo | ODC / Over-Dimensional |
|---|---|---|
| Up to 200 km | 1 day | 1 day |
| 201–400 km | 2 days | 2 days |
| 401–600 km | 3 days | 3 days |
| 601–1000 km | 5 days | 5 days |
| Every extra 200 km (20 km ODC) | +1 day | +1 day |
Regular: 1 day per 200 km. ODC: 1 day per 20 km. Confirm the current slab on ewaybillgst.gov.in before dispatch.
If goods cannot be delivered in time due to natural calamity, law-and-order issues, transshipment or vehicle breakdown, the e-way bill can be extended by the transporter — but only within 8 hours before or after expiry. Since 1 January 2025 extensions are capped at 360 days from the original generation date.
Cancellation & Exemptions
An e-way bill can be cancelled within 24 hours of generation on the portal, provided the goods have not been transported or verified by an officer in transit. After 24 hours it cannot be cancelled — but it can be rejected by the other party within 72 hours.
No e-way bill is needed for: non-motorised conveyance; movement from customs port / ICD / CFS to an inland container depot; goods under customs bond; transit cargo to or from Nepal or Bhutan; movement by the defence ministry; empty cargo containers; and specified exempt goods (many agricultural products, currency, and items like petroleum and alcohol handled under separate rules).
Penalty for No E-Way Bill
Under Section 129 of the CGST Act, moving goods without a valid e-way bill attracts a penalty of ₹10,000 or the tax sought to be evaded, whichever is higher. Goods and the conveyance can be detained until the penalty is paid, and in serious evasion cases they may be confiscated under Section 130.
- Consignment value checked against ₹50,000
- Correct state intra-state threshold applied
- Part A completed accurately
- Part B (vehicle) updated before movement
- Validity matches the distance
- HSN codes correct
- Transporter ID / GSTIN valid
- E-way bill carried with the goods
Frequently Asked Questions
Related TaxClue Services
Next in this GST cluster
E-Way Bill & GST Compliance, Handled
From e-way bill generation and e-invoicing to monthly GST returns, TaxClue's CA-led team keeps your goods moving and your compliance clean — 100% online, across India.