E-Way Bill is mandatory for transporting goods worth more than ₹50,000. Learn when it's required, how to generate, validity period, and penalties for non-compliance.
What is E-Way Bill?
E-Way Bill is an electronic document generated on the GST portal for movement of goods worth more than ₹50,000. It contains details of goods, transporter, and journey.
💡 Purpose
E-Way Bill ensures GST compliance during goods transportation and prevents tax evasion. It acts as proof that goods are being transported legally with proper documentation.
When is E-Way Bill Required?
Mandatory Conditions
- Value threshold: Goods worth >₹50,000 (per consignment)
- Movement type: Applies to BOTH inter-state and intra-state movement
- Who generates: Supplier, recipient, or transporter
| Value | E-Way Bill Required? |
|---|---|
| ₹45,000 | No |
| ₹50,001 | Yes (mandatory) |
| ₹1,00,000 | Yes (mandatory) |
Exempted Goods (No E-Way Bill Needed)
- Non-GST goods (alcohol, petroleum products)
- Goods exempt from GST
- Used personal/household goods
- Postal shipments by Department of Posts
- Specific items: Jewellery when moved by transporter (consignor/consignee must generate)
Calculate E-Way Bill Validity
Use our E-Way Bill Calculator to check validity period based on distance.
Calculate Validity →How to Generate E-Way Bill
Step 1: Register on E-Way Bill Portal
Visit ewaybillgst.gov.in and register using your GSTIN
Step 2: Fill Details
Part A (Mandatory for all):
- GSTIN of supplier & recipient
- Place of delivery (PIN code)
- Invoice/challan number & date
- Value of goods
- HSN code
- Transport document number (if applicable)
- Reason for transportation (supply/export/job work)
Part B (For transporter/supplier):
- Transporter ID or vehicle number
- Transport mode (road/rail/air/ship)
Step 3: Generate EWB Number
System generates 12-digit E-Way Bill number. Print and keep in vehicle.
E-Way Bill Validity Period
| Distance | Validity (Regular Cargo) | Validity (ODC - Over Dimensional Cargo) |
|---|---|---|
| Up to 200 km | 1 day | 1 day |
| For every additional 200 km | +1 day | +1 day |
| Example: 450 km | 3 days | 3 days |
| Example: 1000 km | 5 days | 5 days |
⚠️ Validity Starts From
Time of generation of E-Way Bill, NOT from start of journey. Plan accordingly!
Extension of E-Way Bill
If goods can't reach destination within validity:
- Extend before expiry (not after)
- Update vehicle number if changed
- Can extend multiple times if needed
- Mention reason for extension
Who Can Generate E-Way Bill?
| Scenario | Who Generates |
|---|---|
| Registered supplier sends goods | Supplier (Part A + B) |
| Unregistered supplier sends | Recipient or transporter |
| Transporter transporting for supplier | Transporter (if supplier generated only Part A) |
| Own goods (not sale) | Person causing movement |
Updating Vehicle Number
If vehicle changes during transit:
- Login to E-Way Bill portal
- Select "Update Vehicle Number"
- Enter EWB number
- Enter new vehicle number & reason
- Update
❌ Penalty for Non-Compliance
Not generating E-Way Bill: ₹10,000 OR 100% of tax amount (whichever is higher)
Plus: Goods can be seized, detained, or confiscated
Release: Pay penalty + tax (if applicable) to release seized goods
Cancellation of E-Way Bill
Can cancel E-Way Bill within 24 hours of generation if:
- Goods not transported
- Transaction cancelled
- Wrong details entered
After 24 hours: Cannot cancel. If goods not moved, may face questions.
Common Scenarios
Scenario 1: Multiple Invoices in One Vehicle
Goods worth ₹40,000 + ₹30,000 = ₹70,000 total
Solution: Generate consolidated E-Way Bill for ₹70,000
Scenario 2: Goods Transshipped
Goods move from truck → train → truck
Solution: Update vehicle number each time mode/vehicle changes
Scenario 3: Job Work
Sending goods for job work (not sale)
Solution: Generate E-Way Bill, select "Job Work" as supply type
E-Way Bill for Specific Cases
Exports
- E-Way Bill valid till goods reach port/ICD
- Mention "Export" in supply type
- Keep shipping bill/customs documents ready
Returns/Rejections
- Goods returning to supplier
- Generate fresh E-Way Bill
- Mention "Sales Return" in document type
Checking E-Way Bill Status
- Visit ewaybillgst.gov.in
- Search → E-Way Bill Search
- Enter EWB number
- View status, validity, vehicle details
Documents to Carry with E-Way Bill
- E-Way Bill (printed or SMS)
- Tax Invoice/Delivery Challan
- Transporter's copy of invoice
Frequently Asked Questions
Is E-Way Bill needed for courier/parcel services?
No, if courier/postal shipment and value <₹50,000. For >₹50,000, yes (but department/courier generates).
Can I generate E-Way Bill after goods are dispatched?
Technically yes, but risky. Generate BEFORE dispatch to avoid detention by authorities.
What if E-Way Bill expires during transit?
Extend it before expiry. If expired and caught, penalty applicable. Update immediately.
Do I need E-Way Bill for transporting own goods (not sale)?
Yes, if value >₹50,000. Select "Others" as supply type and mention reason.