E-Way Bill under GST — Generation, Validity & Penalties

An e-way bill is required whenever goods worth more than ₹50,000 are transported inter-state by any mode — road, rail, air or vessel. For intra-state movement the threshold varies by state (most set ₹50,000). It applies to supplies, returns, stock transfers and job-work. Some movements — such as inter-state job-work or handicraft goods — require an e-way bill regardless of value, while specified exempt goods (fruits, vegetables, milk, etc.) do not need one.

Generally no — an e-way bill is not mandatory for consignments below ₹50,000 for inter-state movement, and the intra-state limit varies by state. However, for inter-state job-work and handicraft goods it is required at any value. You may also generate one voluntarily below the threshold to avoid detention issues.

Part A contains the transaction details: supplier and recipient GSTIN, delivery PIN code, invoice/document number and date, value of goods, HSN code and reason for transport. Part B contains transport details: the vehicle number for road transport, or the transport document number for rail, air or ship. Part A can be filled by the supplier, recipient or transporter; Part B must be updated before the goods actually move.

Log in to ewaybillgst.gov.in with your GSTIN and password (you must be a registered taxpayer or enrolled transporter). Go to E-Waybill > Generate New, choose the transaction type and sub-type, enter the document, GSTIN, goods (HSN, value) and transporter details, then submit to receive the e-way bill number (EBN). Bulk generation, API and e-invoice auto-population are also available.

The E-Way Bill 2.0 portal (ewaybill2.gst.gov.in) went live in July 2025 and runs in parallel with the original ewaybillgst.gov.in. It offers real-time synchronisation and acts as a backup, so taxpayers and transporters can generate, update Part B, extend or print e-way bills on either portal. Login credentials are the same across both.

A registered GST supplier, a registered recipient, or an enrolled transporter can generate an e-way bill. If both supplier and recipient are unregistered (for example, an inter-state handicraft dispatch), the consignor or the transporter is responsible. Transporters who are not GST-registered can enrol on the portal to get a Transporter ID.

Validity is distance-based. For regular cargo it is 1 day for every 200 km (or part thereof); for over-dimensional cargo (ODC) it is 1 day for every 20 km. Validity starts from the time Part B is first updated, and one "day" ends at midnight of the following day. For example, 450 km of regular cargo is valid for 3 days.

Yes. If goods cannot be delivered within the valid period due to reasons such as natural calamity, law-and-order problems, transshipment or vehicle breakdown, the transporter can extend the e-way bill — but only within 8 hours before or after expiry. Since 1 January 2025, extensions are capped at 360 days from the original generation date.

If the e-way bill expires before delivery, moving the goods further is treated as transport without a valid e-way bill and can attract detention and penalty under Section 129. To avoid this, extend the validity within the permitted 8-hour window before or after expiry, and keep evidence of the reason for delay.

An e-way bill can be cancelled within 24 hours of generation on ewaybillgst.gov.in, provided the goods have not been transported or verified by an officer in transit. Log in > E-Waybill > Cancel > enter the EBN. After 24 hours it cannot be cancelled, though the counterparty can reject it within 72 hours if the details are wrong.

The core details in Part A (GSTIN, invoice value, HSN) cannot be edited once the e-way bill is generated — you must cancel it within 24 hours and generate a fresh one. Only Part B (the vehicle number) can be updated any number of times during the validity period, for example when the vehicle changes en route.

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 vehicle can be detained until the penalty is paid, and serious evasion can lead to confiscation under Section 130. Repeated violations may also trigger GST scrutiny.

No e-way bill is needed for goods moved by non-motorised conveyance; movement from a 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 such as many agricultural products and currency. Petroleum and alcohol are handled under separate rules, and state-specific exemptions also apply.

Yes. When goods are sent inter-state to a job-worker, an e-way bill is required regardless of the ₹50,000 threshold — it can be generated by the principal or the registered job-worker. For intra-state job-work movement, the normal state threshold applies unless the state has notified otherwise.

They are separate compliances. An e-invoice is an IRN-authenticated invoice required for businesses above the e-invoicing turnover limit, while an e-way bill covers the physical movement of goods above ₹50,000. Where both apply, Part A of the e-way bill can be auto-populated from the e-invoice, so you generate the e-invoice first and then complete Part B.