GST glossary
E-way bill
Electronic way bill
An e-way bill is an electronic document you generate on the GST e-way bill portal before moving goods worth more than ₹50,000 in one consignment. It records the invoice, the goods and the vehicle, and it must travel with the goods.
Why it matters to your business
An e-way bill keeps your goods moving. A vehicle stopped without a valid e-way bill can be detained, and the goods released only after tax and a penalty are paid. With the right e-way bill, checks are quick, your customer receives the goods on time and your invoice and delivery records agree.
How it works
As of September 2026:
- Part A: the supplier and customer GSTINs, place of delivery, invoice or challan number and date, value, HSN codes and the reason for transport.
- Part B: the vehicle number or the transporter’s ID. It can be added later, and updated if the goods change vehicles.
- The e-way bill number is generated on ewaybillgst.gov.in, through the API, or directly from the e-invoice when the IRN is generated.
- Validity is one day per 200 km for normal cargo. Over-dimensional cargo gets one day per 20 km.
- Signing in to the e-way bill portal needs two-factor authentication.
An example
A Surat textile trader sells fabric worth ₹80,000 plus 5% GST (₹84,000 in all) to a retailer in Indore, 450 km away. Because it is an inter-state sale above ₹50,000, the trader generates an e-way bill before dispatch. Four hundred and fifty km at 200 km a day gives three days of validity from the time the vehicle number is entered.
Common mistakes
- Starting the movement with Part B empty.
- Splitting one consignment into several invoices to stay under the limit.
- Letting the e-way bill expire when the vehicle is delayed, instead of extending it in time.
- Forgetting e-way bills for stock transfers, returns and goods sent for job work.
Questions about E-way bill
What is the e-way bill limit?
₹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. Some movements, such as goods sent to a job worker in another state, need an e-way bill whatever the value.
How long is an e-way bill valid?
One day for every 200 km of distance for normal cargo, counted from the time the vehicle details are entered. It can be extended near expiry, but not beyond 360 days from generation.
Can I cancel an e-way bill?
Yes, within 24 hours of generating it, if the goods have not moved or the details are wrong and it has not been verified in transit.
Can I generate an e-way bill for an old invoice?
Only if the invoice or challan is not older than 180 days. The portal refuses older documents.
Updated .