E-Way Bill —
Limit, Validity & How to Generate
When an e-way bill is required, the Rs 50,000 consignment-value limit, validity by distance, Part A vs Part B, the 2025 portal changes, penalties under Section 129 and a step-by-step generation guide.
An e-way bill (EWB) is an electronic document required under Rule 138 of the CGST Rules for moving goods whose consignment value exceeds Rs 50,000. It is generated on the portal (ewaybillgst.gov.in), carries Part A (goods and supply details) and Part B (transport / vehicle details), and gets a unique 12-digit EWB number. Its validity depends on distance — one day for every 200 km for regular cargo. It can be cancelled within 24 hours if goods are not moved.
When Is an E-Way Bill Required?
An e-way bill must be generated before movement begins when the consignment value (goods value + GST + cess) crosses Rs 50,000, in relation to:
- A supply — sale, transfer, barter or exchange
- Reasons other than supply — job work, sales return, line sales, exhibition
- Inward supply from an unregistered person
| Movement scenario | E-Way Bill? | Who generates |
|---|---|---|
| Consignment value > Rs 50,000 (inter-state) | Required | Supplier / recipient / transporter |
| Consignment value ≤ Rs 50,000 | Not required* | — |
| Inward supply from unregistered person | Required | Registered recipient |
| Handicraft goods / inter-state job work | Required | Regardless of value |
| Exempt goods, non-motorised transport | Exempt | — |
* Many states notify their own intra-state thresholds (Rs 50,000 to Rs 1 lakh) and some mandate EWB for specific goods regardless of value. Check the relevant State GST notification.
A taxpayer cannot generate an e-way bill (Rule 138E) if GSTR-3B has not been filed for two consecutive periods, or GSTR-1 is pending. Since 1 January 2025 the portal also blocks EWBs against a base document older than 180 days, and now enforces mandatory MFA/2FA OTP login.
Part A vs Part B
Part A — supply & goods
- GSTIN of supplier and recipient
- Place of dispatch and delivery (PIN codes)
- Document type & number (invoice / challan)
- HSN code, description, quantity, value
- Tax rates (CGST / SGST / IGST) and cess
Part B — transport
- Vehicle number, or transporter ID
- Mode of transport (road / rail / air / ship)
- Must be filled before goods actually move
- EWB with only Part A is valid 15 days for Part B entry
- Validity clock starts once Part B is entered
E-Way Bill Validity by Distance
Validity runs from the date and time Part B is filled and depends on the distance and cargo type: 1 day per 200 km for regular cargo and 1 day per 20 km for over-dimensional cargo (ODC).
| Distance | Regular cargo | Over-dimensional cargo |
|---|---|---|
| Up to 200 km | 1 day | 1 day (up to 20 km) |
| 201 – 400 km | 2 days | — |
| Every additional 200 km (regular) | +1 day | — |
| Every additional 20 km (ODC) | — | +1 day |
Validity can be extended before, or within 8 hours after, expiry — but not beyond an overall cap of 360 days from generation. A vehicle number can be updated any number of times via "Update Vehicle Number".
The GST 2.0 rate rationalisation (effective 22 September 2025) restructured goods/services rates into 5% / 18% slabs (with a 40% demerit rate) but left Rule 138 unchanged — the Rs 50,000 threshold, validity formula and Part A/Part B structure continue as before.
Confused by e-way bill blocks, distances or extensions? Let a GST expert handle it.
Talk to a GST Expert →How to Generate an E-Way Bill
You can also generate an e-way bill via SMS, the bulk-upload tool, the e-invoice (IRP) system, or through your accounting software's API. Keep these ready before you start:
- GSTIN of supplier and recipient
- Tax invoice, bill of supply or delivery challan number
- HSN code and taxable value of goods
- Dispatch and delivery PIN codes
- Transporter ID or vehicle registration number
- Mode and approximate distance of transport
You must generate an EWB when
- Consignment value exceeds Rs 50,000
- Goods move inter-state (or above the state limit)
- You receive goods from an unregistered supplier
- Handicraft or inter-state job-work goods move (any value)
You can skip an EWB when
- Consignment value is Rs 50,000 or less
- Goods are GST-exempt (Schedule III / notified list)
- Transport is by non-motorised conveyance
- Goods move from port/airport to an ICD/CFS for customs
Penalties for E-Way Bill Violations
| Violation | Consequence | Provision |
|---|---|---|
| Movement without a valid EWB | Rs 10,000 or the tax sought to be evaded, whichever is higher | Section 129 |
| Detention / seizure of goods & vehicle | Released on paying tax + penalty (200% of tax for owner) | Section 129 |
| Owner does not come forward | Tax + 50% of value of goods (less tax paid) | Section 129 |
| Repeated / continued default | Confiscation of goods and conveyance | Section 130 |
Penalty exposure is on the value/tax of the consignment, so even a clerical EWB lapse on a high-value load can be costly. Minor errors (spelling, PIN, one/two-digit vehicle number) attract a nominal Rs 1,000 penalty per Circular 64/38/2018.
Goods & Cases Exempt From E-Way Bill
- Goods exempt from GST and specified Schedule III / notified items
- Goods moved by non-motorised conveyance (e.g. handcart)
- Movement from port, airport or land customs station to an ICD/CFS for clearance
- Specified goods — LPG for domestic use, kerosene under PDS, postal baggage, currency, used personal effects, precious metals/stones, pearls and coral
If goods are not transported, or the EWB is generated with wrong details, cancel it within 24 hours of generation. It cannot be cancelled once an officer has verified it in transit. A consolidated e-way bill (Form EWB-02) can club several EWBs carried in one vehicle.
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Get GST Compliance Help →E-Way Bill — Frequently Asked Questions
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