What is the e-way bill limit in 2026?

The general rule is that an e-way bill is required when you move goods worth more than ₹50,000 in a single consignment, whether within a state or between states. This threshold is based on the consignment value, which includes the value of goods plus the GST charged, but excludes the value of exempt goods carried in the same vehicle. Some states set their own lower limits for movement within the state, and a few categories of goods need an e-way bill regardless of value, so always check the current rule for your state and goods type.

Who generates the e-way bill, the buyer or the seller?

Either the supplier (seller) or the recipient (buyer) can generate the e-way bill, as long as they are registered under GST. In most cases the seller generates it because they are dispatching the goods and have the invoice details ready. If the supplier is unregistered and the buyer is registered, the buyer becomes responsible. When goods are handed to a transporter and neither party has generated it, the transporter can generate the e-way bill on the portal using the invoice details provided.

How long is an e-way bill valid?

Validity depends on the distance the goods will travel. For ordinary cargo, you get one day of validity for every 200 kilometres or part of it. For over-dimensional cargo, the rule is one day for every 20 kilometres. The validity clock starts when the transporter enters Part B and the e-way bill number is generated. If the goods cannot reach the destination within the validity period due to reasons such as a breakdown or a natural event, the transporter can extend the validity on the portal.

Can I cancel an e-way bill after generating it?

Yes. If the goods were not transported, or were not moved as per the details entered, you can cancel the e-way bill within 24 hours of generation. After 24 hours it cannot be cancelled on the portal. Note that an e-way bill cannot be cancelled if it has already been verified in transit by a tax officer. If you spot a mistake before dispatch, cancel and generate a fresh one with the correct details.

Is an e-way bill needed for goods sent by courier or hand delivery?

The requirement is tied to the value and mode of movement, not the courier brand. If the consignment value crosses the threshold and the goods move by a motor vehicle, an e-way bill is generally required, and the courier or transporter is treated as the carrier. Movement by non-motorised transport, such as a handcart, is exempt. For small parcels below the threshold no e-way bill is needed, though a tax invoice or bill of supply should still travel with the goods.

E-Way Bill: What It Is, When It's Required & How to Generate (2026)

If you move goods in India, the e-way bill is the one compliance document you cannot skip. It is an electronic permit that must accompany the transport of goods above a set value, and a tax officer can stop a vehicle and ask for it at any checkpoint. Get it wrong and your goods can be detained and penalised. Get it right and it takes two minutes. This guide explains what an e-way bill is, when you need one, who generates it, how the portal and login work, and the rules around validity, cancellation and consolidated bills.

What is an e-way bill?

An e-way bill, short for electronic way bill, is a document generated on the government portal before goods worth more than a threshold value are moved from one place to another. It carries a unique 12-digit e-way bill number (EBN) that is available to the supplier, the recipient and the transporter. The system links the movement of goods to the underlying GST invoice, so tax authorities can track consignments and curb tax evasion. In short, it is proof that the goods in a vehicle have been declared and are backed by a valid invoice.

When is an e-way bill required?

The trigger is the value of the consignment. As a general rule, you need an e-way bill when the goods being moved are worth more than ₹50,000. The consignment value is the invoice value including GST, but excluding any exempt goods carried alongside. This applies to movement caused by a supply, such as a sale, and also to movement for reasons that are not a supply, such as sending goods for job work, a branch transfer, a sales return, or moving your own stock between godowns.

Inter-state movement: The ₹50,000 threshold applies across the country for goods crossing state borders.
Intra-state movement: Most states follow ₹50,000, but some set a different limit for movement within the state, so check your state rule.
Special goods: A few items, such as certain handicrafts or goods moved for job work between states, may need an e-way bill regardless of value.
Exemptions: No e-way bill is needed for exempt goods, goods moved by non-motorised transport, or specific listed items.

Who generates it?

Either the registered supplier or the registered recipient can generate the e-way bill. In practice the seller usually does it because they hold the invoice and are arranging dispatch. When goods are handed to a transporter without an e-way bill, the transporter must generate it before the vehicle moves. If a registered person buys from an unregistered supplier, the burden shifts to the buyer. The point is simple: the goods must never move without a valid e-way bill once the threshold is crossed.

The ewaybillgst.gov.in portal and login

E-way bills are generated on the official portal at ewaybillgst.gov.in. To use it you first register with your GSTIN, which creates your username and password. Once you log in with those credentials, you land on a dashboard where you can generate a new e-way bill, update Part B, cancel a bill, print, and manage consolidated bills. Transporters who are not registered under GST can enrol separately to get a Transporter ID and use the same portal. Larger businesses often skip the manual screen entirely and generate the e-way bill directly from their billing software using the API, so the invoice and the e-way bill are produced together.

Part A and Part B explained

Every e-way bill has two parts, and both must be filled before the goods can legally move.

Part A: Captures the transaction details, the recipient GSTIN, the place of delivery, the invoice or challan number and date, the value of goods, the HSN code and the reason for transport. This is usually entered by the person causing the movement.
Part B: Captures the transport details, the vehicle number for road transport, or the transport document number for rail, air or ship. Part B is what activates the e-way bill and starts the validity clock.

If the distance from the consignor to the transporter is 50 kilometres or less and both are in the same state, Part B is optional for that leg. But for the actual journey to the buyer, Part B is required.

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Validity based on distance

An e-way bill does not last forever. Its validity is calculated from the distance the goods have to travel, and it starts the moment Part B is entered and the number is generated. Plan your dispatch so the goods can reach the destination within the window, and extend it on the portal if a genuine delay occurs.

Cancellation and updating

Mistakes happen. If you generated an e-way bill but the goods were not moved, or were moved differently from what you entered, you can cancel it within 24 hours of generation. After that window the portal will not let you cancel. You also cannot cancel a bill that a tax officer has already verified in transit. If only the vehicle changes mid-journey, for example after a transhipment, you do not cancel the whole bill; you simply update Part B with the new vehicle number.

Consolidated e-way bills

When a single vehicle carries multiple consignments, each with its own e-way bill, the transporter can club them into one consolidated e-way bill. This is a single document that lists all the individual e-way bill numbers being carried in that vehicle. It does not replace the individual bills; it groups them so the driver carries one summary document that a checkpoint officer can scan quickly. It is a practical tool for transporters running part-load and full-truck-load deliveries across many customers.

How e-way bills connect to your invoicing

The e-way bill draws almost all its data from your tax invoice, the GSTIN, the invoice number, the value, the HSN codes and the tax. When your billing is clean and your invoice format is correct, generating the e-way bill becomes a copy of data you already have. That is why it pays to get your invoicing right first. Read our invoice format guide and, if you are still setting up, our guide to getting a GST number. Once your GST returns are in order too, the whole chain from invoice to e-way bill to GST return filing lines up. IndiaCRM can produce the invoice, the e-invoice and the e-way bill JSON together, so you enter the data once. See our GST billing software to set it up.

Common mistakes to avoid

Moving goods above the threshold without any e-way bill, which can lead to detention and penalty.
Entering the wrong vehicle number in Part B, then not updating it after a transhipment.
Letting the validity lapse mid-journey without extending it on the portal.
Forgetting to cancel and reissue when the invoice value or goods change before dispatch.
Mismatched HSN or value between the invoice and the e-way bill, which draws scrutiny.

The e-way bill sounds bureaucratic, but the logic is straightforward once you have generated a few. Keep your invoices accurate, generate the bill before the vehicle moves, fill both Part A and Part B, and watch the validity window. Do that and your consignments will clear checkpoints without a hitch.