GST E-Way Bill: Complete Rules & Generation Guide
What Is an E-Way Bill?
An e-way bill is an electronic document required for the movement of goods worth more than a specified threshold, generated on the government's e-way bill portal (ewaybillgst.gov.in) before the goods start moving. It captures details of the consignment, the transporter, and the vehicle, and must be carried (digitally or in print) during transit — its absence is one of the most common reasons for goods detention at check posts or during transit inspection.
When Is an E-Way Bill Mandatory?
| Movement type | Threshold |
| Inter-state movement of goods | Value exceeding ₹50,000 per consignment (uniform across India) |
| Intra-state movement of goods | Varies by state — several states set a higher threshold (e.g. ₹1 lakh); check the specific state's notification |
Value is computed on the invoice/delivery challan value, including tax. Certain movements are exempt regardless of value — goods transported by non-motorised conveyance, goods exempt from GST entirely, and a few other specified categories under the e-way bill rules.
Validity Period by Distance
| Distance | Validity from generation time |
| Up to 200 km | 1 day |
| Every additional 200 km (or part thereof) | +1 day |
| Over-dimensional cargo — up to 20 km | 1 day |
| Over-dimensional cargo — every additional 20 km | +1 day |
Validity can be extended before or within 8 hours after expiry, with a reason recorded (e.g. natural calamity, law and order situation, transshipment delay) — extension isn't automatic and needs to be actively done on the portal.
Step-by-Step Generation Process
- Log in to the e-way bill portal with your GSTIN-linked credentials
- Select "Generate New" and choose the transaction type (outward supply, inward supply, etc.)
- Enter recipient GSTIN, invoice/document details, HSN code, and taxable value with applicable tax
- Enter transporter details and either the vehicle number (for road transport) or transport document number (rail/air/ship)
- Submit to generate the e-way bill number (EBN) and a printable/downloadable copy with a QR code
Once generated, the vehicle number can be updated in transit (Part B) if the goods are transferred to a different vehicle — this is a common real-world need for longer routes and must be updated before the change, not retroactively.
Cancellation and Rejection
An e-way bill can be cancelled within 24 hours of generation if goods weren't actually transported or details were entered incorrectly — beyond 24 hours, cancellation isn't possible on the portal and any correction needs to be handled through other means (e.g. generating a fresh bill and noting the error). The recipient can also reject an e-way bill within 72 hours of generation if they weren't actually the intended recipient of that consignment.
Consequences of Missing or Incorrect E-Way Bills
Goods moving without a required e-way bill, or with an expired one, can be detained by tax authorities during transit, with penalty and tax demanded before release — this is a real, immediate operational risk (not just a paperwork technicality), since detained goods mean a delayed delivery and potential contractual consequences with the buyer, on top of the penalty itself.
Traders and manufacturers moving goods regularly benefit from building e-way bill generation into their standard dispatch procedure rather than treating it as an afterthought — our GST return filing service covers the full compliance cycle including reconciliation between e-way bills generated and returns filed.