E-Way Bill Requirement Checker
Enter your consignment value, movement type, reason and goods type — see instantly whether an e-way bill is required and which threshold applies.
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Disclaimer: Indicative guidance based on Rule 138 of the CGST Rules. Intra-state thresholds and exemptions vary by state notification; verify special goods and your state limit before dispensing with an e-way bill.
When is an e-way bill required?
An e-way bill is an electronic document generated on the GST portal for the movement of goods. As a rule, it is required whenever a consignment worth more than ₹50,000 is moved — but several special rules force one below the limit, and exempt goods never need one.
Required vs exempt — quick reference
The checker above applies these rules. When more than one applies, the special "always required" rules and the exemption list take priority over the plain ₹50,000 test.
- Any consignment > ₹50,000 for supply, sales return, or reasons other than supply.
- Inter-state job work — required even if value is below ₹50,000 (principal to job worker).
- Inter-state movement of handicraft goods by a person exempt from registration — required regardless of value.
- Intra-state above the state limit — ₹50,000 in most states, ₹1,00,000 in some.
- Exempt / nil-rated goods and goods in the Annexure to Rule 138(14) (e.g. LPG, kerosene under PDS, jewellery, currency).
- Value ₹50,000 or below for normal intra-state movement (subject to state limit).
- Goods moved by non-motorised conveyance, or from port/airport to an ICD/CFS for customs clearance.
- Movement within notified areas or under customs bond as specified.
How the e-way bill works
An e-way bill has two parts. Part-A carries the consignment and invoice details; Part-B carries the transport and vehicle details. The bill is valid only once Part-B is filled, and its validity depends on the distance to be covered.
Consignment details
GSTIN of recipient, place of delivery, invoice/challan number and date, value of goods, HSN code and reason for transportation. Entered by the supplier, recipient or transporter.
Transport details
Transporter ID or vehicle number for road movement. Without Part-B the e-way bill is not valid for movement (except within 50 km for the first/last mile).
Distance-based
One day of validity per 200 km (or part) for regular cargo, counted from the time Part-B is entered. Over-dimensional cargo gets one day per 20 km.
| Distance (regular cargo) | Validity |
|---|---|
| Up to 200 km | 1 day |
| Every additional 200 km or part | +1 day |
| Over-dimensional cargo — up to 20 km | 1 day |
| Over-dimensional cargo — each extra 20 km | +1 day |
Key terms explained
Consignment value
The value of goods in a single consignment as per the invoice, including CGST/SGST/IGST/cess, but excluding the value of exempt supply where the invoice covers both taxable and exempt goods.
Inter-state vs intra-state
Inter-state movement crosses state or UT boundaries; intra-state stays within one state. The ₹50,000 rule is uniform inter-state, but intra-state limits are set by each state.
Job work
Sending goods to a job worker for processing. For inter-state job work the principal must generate an e-way bill irrespective of the consignment value.
Handicraft goods
Notified handicraft goods moved inter-state by a person exempt from registration require an e-way bill regardless of value, even without a GSTIN.
When is an e-way bill required?
For movement of goods worth more than ₹50,000 in a single consignment, whether inter-state or intra-state, in relation to a supply, a return, or an inward supply from an unregistered person. Some states set a higher threshold for intra-state movement.
Who has to generate the e-way bill?
The consignor or consignee if registered; otherwise the transporter. Where the supplier is unregistered and the recipient is registered, the recipient is treated as the person causing the movement.
Which goods are exempt from e-way bill?
Goods listed in the annexure to Rule 138 — including LPG for household supply, kerosene under PDS, jewellery, currency, used personal effects and unworked precious stones — plus movement by non-motorised conveyance and certain customs-related movements.
Is an e-way bill needed for goods sent for job work?
Yes. Inter-state movement to a job worker requires an e-way bill irrespective of the consignment value, and it can be generated by the principal or the registered job worker.
What is the penalty for moving goods without an e-way bill?
Detention of the goods and the vehicle, with a penalty under section 129 — generally 200% of the tax payable on the goods where the owner comes forward, or 50% of the value of goods where they do not.
Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.