E-Way Bill — Rules, Validity & How to Generate
Updated June 2026 · VerifiedWhen Is an E-Way Bill Required?
An E-Way Bill must be generated under Rule 138 of the CGST Rules when goods with a consignment value exceeding ₹50,000 are moved:
- In relation to a supply (sale, transfer, barter, exchange, etc.)
- For reasons other than supply (job work, return of goods, etc.)
- Due to inward supply from an unregistered person
Some states have notified lower thresholds (e.g., ₹1 lakh for intra-state movement in certain states). Certain goods like fruits, vegetables, and currency are exempted regardless of value.
How to Generate an E-Way Bill?
- Log in to the E-Way Bill portal at
ewaybillgst.gov.in. - Navigate to Generate New > E-Way Bill.
- Fill Part A:
- GSTIN of supplier and recipient
- Place of dispatch and delivery (PIN codes)
- Document type (invoice, bill of supply, delivery challan, etc.) and number
- HSN code, description, quantity, and value of goods
- Tax rates (CGST, SGST, IGST)
- Fill Part B:
- Transporter ID or vehicle number
- Mode of transport (road, rail, air, ship)
- Click “Submit” to generate the E-Way Bill. A unique 12-digit EWB number is assigned.
What Is Part A vs Part B?
Part A contains supply and goods details — mandatory for generating the E-Way Bill. Part B contains transport details (vehicle number or transporter ID). Part B must be filled before the goods actually move. An E-Way Bill with only Part A is valid for 15 days, within which Part B must be updated.
What Is the Validity of an E-Way Bill?
| Distance | Validity (Regular) | Validity (Over-Dimensional Cargo) |
|---|---|---|
| Up to 200 km | 1 day | 1 day |
| 201 – 400 km | 3 days | 3 days |
| 401 – 600 km | 4 days | 4 days |
| 601 – 800 km | 5 days | 6 days |
| 801 – 1,000 km | 6 days | 8 days |
| Every additional 200 km | +1 day | +2 days |
What Are the Penalties for E-Way Bill Violations?
- Movement without E-Way Bill: Penalty of ₹10,000 or the tax sought to be evaded, whichever is higher (Section 129).
- Goods and vehicle detained: The goods and conveyance can be seized and detained by a proper officer.
- Release on payment: Goods can be released on payment of applicable tax and penalty equal to 200% of the tax payable (for owner) or ₹25,000 CGST + ₹25,000 SGST (for transporter).
- Confiscation: In case of repeated offences, goods may be confiscated under Section 130.
Which Goods Are Exempt from E-Way Bill?
- Goods exempt from GST (Schedule III items)
- Goods transported by non-motorised conveyance
- Goods transported from port, airport, or land customs station to an ICD/CFS for customs clearance
- Specific goods: LPG for household use, kerosene under PDS, postal baggage, natural or cultured pearls, precious metals, currency, used personal and household effects, coral
Frequently Asked Questions
Can an E-Way Bill be cancelled?
Yes. An E-Way Bill can be cancelled within 24 hours of generation if the goods are not transported or the details are entered incorrectly. However, it cannot be cancelled if it has been verified by an officer during transit.
Who can generate an E-Way Bill?
The consignor (supplier), consignee (recipient), or the transporter can generate the E-Way Bill. If the consignment value exceeds ₹50,000 and neither party generates it, the transporter is required to do so.
Is E-Way Bill required for intra-state movement?
Yes, if the consignment value exceeds ₹50,000 (or the state-specific threshold). Some states have different limits for intra-state movement. E-Way Bill is required for both inter-state and intra-state movements.
Can I generate an E-Way Bill without a GST registration?
Yes. Unregistered persons can generate E-Way Bills by enrolling on the E-Way Bill portal as a “citizen” using their PAN or Aadhaar. This is required when an unregistered person sends goods worth over ₹50,000.
What is a consolidated E-Way Bill?
A consolidated E-Way Bill (Form EWB-02) is generated by a transporter who is carrying multiple consignments in a single vehicle. It clubs individual E-Way Bills into one consolidated document for the entire vehicle.