# E-way bill rules in 2026: limit, validity and penalties

> As of October 2026 you need an e-way bill before moving goods worth more than ₹50,000 in one consignment. It is valid for one day for every 200 km, can be cancelled within 24 hours, and cannot be made for an invoice more than 180 days old. Goods moved without one can be detained.

## When an e-way bill is needed

You need an e-way bill before goods move by a motor vehicle if the value of the consignment is more
than ₹50,000. The value is the invoice value including GST, leaving out any exempt goods on the
same invoice. It applies to:

- a sale on a [tax invoice](/glossary/tax-invoice) or a bill of supply;
- movement on a [delivery challan](/glossary/delivery-challan): stock transfers between your
  branches, goods sent for job work, goods sent on approval and returns;
- purchases from an unregistered supplier, where you as the buyer generate it.

Goods sent to a job worker in another state need an e-way bill whatever their value.

## The two parts

- **Part A:** the supplier's and recipient's GSTIN, the place of delivery and its pincode, the
  document number and date, the value, the HSN code and the reason for transport.
- **Part B:** the vehicle number for road, or the transport document number for rail, air or ship.

The e-way bill is valid for movement only once Part B is filled. If the goods change vehicles on
the way, Part B is updated; the e-way bill number stays the same.

## How long it is valid

| Cargo | Validity |
|---|---|
| Normal cargo | One day for every 200 km or part of it |
| Over-dimensional cargo | One day for every 20 km or part of it |

The day ends at midnight of the day after generation. If the vehicle is held up, you can extend
the validity within eight hours before or after it expires, and not beyond 360 days from the date
it was first generated.

## Limits on old documents and cancellation

- An e-way bill cannot be generated for an invoice or challan dated more than 180 days back.
- You can cancel an e-way bill within 24 hours of generating it, unless it has already been
  verified in transit.
- The recipient can reject an e-way bill made against their GSTIN within 72 hours.
- Signing in to the e-way bill portal needs two-factor authentication.

## When none is needed

No e-way bill is required for goods on the exempt list in the rules, for goods carried by a
non-motorised conveyance, or when the consignment value is ₹50,000 or less (subject to your
state's limit for movement within the state).

## What goes wrong at a check post

- Part B empty or showing a different vehicle.
- An expired e-way bill on a delayed truck.
- Invoice value or HSN on the e-way bill not matching the invoice carried.
- One consignment split across invoices to stay below the limit.

Each of these can lead to detention under section 129, and a truck standing at a check post costs
more than the penalty. Prepare the e-way bill from the same record as the invoice, so the two
cannot differ, and fill Part B before the vehicle leaves. EaseDesk prepares the e-way bill upload
file from your invoice or challan; see [e-way bills in EaseDesk](/help/tax-filing/e-way-bills).

## Questions

### What is the e-way bill limit in 2026?

₹50,000 of consignment value, including GST, for movement between states. For movement within a state, each state sets its own limit, and some use a higher one such as ₹1,00,000. Check your state's notification.

### Who must generate the e-way bill?

The registered supplier or the registered recipient who causes the movement. If neither does and the goods go through a transporter, the transporter must generate it from the details given to them.

### Is an e-way bill needed for a short distance?

The requirement depends on value, not distance. Within a state, when goods go less than 50 km from your premises to the transporter's, Part B with the vehicle number need not be filled for that leg.

### What is the penalty for moving goods without an e-way bill?

The vehicle and goods can be detained. To release taxable goods, the owner pays a penalty equal to 200% of the tax payable on them. A separate penalty of ₹10,000 or the tax evaded, whichever is more, can also apply.

### Can the portal block me from generating e-way bills?

Yes. If you have not filed GSTR-3B for two tax periods in a row, generation of e-way bills against your GSTIN is blocked until you file.

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Source: https://www.easedesk.com/blog/e-way-bill-rules-2026 · Updated 2026-10-02 · EaseDesk