What is the value limit for an e-way bill?

An e-way bill is generally required when goods worth more than Rs 50,000 are moved in a single consignment, whether the movement relates to a sale, a transfer between your own locations, or a return. The threshold is based on the consignment value including tax. Some states set their own lower thresholds for movement within the state, so check your state's rule.

Who has to generate the e-way bill?

The registered person causing the movement of goods generates it, which is usually the supplier or, in some cases, the recipient. If you hand the goods to a transporter without generating one, the transporter may be required to generate it based on the details you provide. In practice, the supplier raising the invoice most often creates the e-way bill.

What is the difference between Part A and Part B?

Part A holds the consignment details: the parties, their GSTINs, the invoice number and date, the goods and their HSN code, the value, and the place of delivery. Part B holds the transport details, mainly the vehicle number or transporter document number. An e-way bill is complete for road movement only when Part B is filled, though there are limited cases where Part B is not required for very short distances.

How long is an e-way bill valid?

Validity depends on the distance to be covered. As a general rule, an e-way bill is valid for about one day per 200 kilometres of distance, with proportionate extra time for the remaining part. If the goods cannot reach the destination within the validity, the bill can be extended within the window allowed on the portal.

When is an e-way bill not needed?

Common exemptions include consignments below the threshold value, certain specified goods listed as exempt, transport by non-motorised conveyance, and some short intra-city movements as notified by the state. Because the exact exempt list and state thresholds vary, confirm against the current rules and your state notification before assuming a movement is exempt.

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

If you move goods for your business, whether you sell them, ship them to another branch, or send them back to a supplier, you will run into the e-way bill. It is one of the most misunderstood parts of GST, and getting it wrong can mean your goods are detained at a checkpoint and a penalty is levied. This guide explains what an e-way bill is, when you need one, what goes into it, how long it stays valid, and the exact steps to generate one on the portal.

What an e-way bill is

An e-way bill, short for electronic way bill, is a document generated on the GST e-way bill portal before goods are moved from one place to another. It carries a unique number, called the EBN, and records who is sending the goods, who is receiving them, what the goods are, their value, and how they are being transported. The person moving the goods, or the transporter, must carry this information during transit so an officer can verify it if the vehicle is checked.

The purpose is to give the tax system a live view of goods on the move, which reduces tax evasion and speeds up genuine consignments through checkpoints. It sits alongside your GST invoice, not in place of it: the invoice records the sale, the e-way bill authorises the movement.

When an e-way bill is required

The main trigger is value. An e-way bill is generally required when the value of goods in a single consignment is more than Rs 50,000. This applies not only to sales but to any movement, including a stock transfer between your own godowns, goods sent for job work, and returns to a supplier. The threshold is based on the consignment value including the GST charged.

States can set their own lower thresholds for movement of goods within the state, so a movement under Rs 50,000 may still need a bill in some states. Always confirm your state's rule for intra-state moves rather than assuming the national figure applies everywhere.

Who generates it

The registered person who causes the movement of goods is responsible for generating the e-way bill. In most transactions that is the supplier who raises the invoice. In some cases the recipient generates it, for example when buying from an unregistered person. If a registered person hands the goods to a transporter without generating a bill, the transporter may be required to generate it based on the invoice and details provided. For the vast majority of small businesses, the seller raising the invoice is the one who creates the e-way bill.

Part A and Part B

An e-way bill has two parts, and both matter:

Part A holds the consignment details: the GSTINs of the supplier and recipient, the invoice or document number and date, the description of goods with the HSN code, the quantity and value, and the place of delivery with its PIN code.
Part B holds the transport details, principally the vehicle number for road transport or the transport document number for rail, air or ship.

For movement by road, the e-way bill is complete only once Part B is filled with the vehicle number. There are limited situations, such as very short distances within a state as notified, where Part B is not mandatory, but the safe default is to complete both parts.

Track stock and bill in one place

IndiaCRM includes Inventory and GST billing: stock, purchase orders and invoices that stay in sync, free. Create your free account.

Validity by distance

An e-way bill does not stay valid forever. Its validity depends on the distance the goods have to travel. As a broad rule, you get roughly one day per 200 kilometres of distance, with proportionate additional time for any leftover distance beyond a full block. So a short local move carries a short validity, while a long inter-state haul carries several days.

The validity is generally counted from the time Part B is entered. If the goods cannot reach the destination within the valid period because of a breakdown or a genuine delay, the person in charge can extend the e-way bill within the window the portal allows, giving a reason. Letting a bill lapse in transit exposes the consignment to detention, so plan the route and the validity together.

Common exemptions

You do not always need an e-way bill. Common cases where one is not required include:

Consignments below the threshold value.
Certain specified goods that are listed as exempt from the e-way bill requirement.
Goods moved by a non-motorised conveyance, such as a hand cart.
Some short intra-city or intra-state movements, as notified by the individual state.

The exempt list and the state notifications change from time to time, so treat these as categories to check rather than a fixed list to rely on. When in doubt, generating a bill is safer than skipping one.

How to generate one on the portal

The process on the e-way bill portal is straightforward once your details are ready:

Log in to the e-way bill portal with your registered credentials.
Choose to generate a new e-way bill and select the transaction type and sub-type.
Fill Part A: the supplier and recipient GSTINs, the invoice or document number and date, the goods with HSN codes, the quantity, the taxable value and the delivery address.
Fill Part B: enter the transporter details and the vehicle number for road movement.
Submit to generate the e-way bill number and print or save the bill to accompany the goods.

If your billing tool is linked to the e-way bill system, most of Part A can be pulled straight from the invoice, which cuts re-typing and reduces the small errors, a wrong HSN code or a mismatched value, that cause disputes at checkpoints. Keeping your invoicing and e-way bills in one flow, and your input tax credit records clean, saves time and avoids penalties.

The takeaway

The e-way bill rewards preparation. Know that the usual trigger is a consignment over Rs 50,000, keep Part A and Part B complete, match the validity to the distance, check exemptions and state thresholds before you assume, and generate the bill from your invoice so the details stay consistent. Do that and your goods move through checkpoints without drama. If new rules or rates affect you, keep an eye on updates like the latest GST changes.