What is an e-way bill and when is it required?

An e-way bill (Electronic Way Bill) is a document required under GST for transporting goods worth more than ₹50,000. It must be generated on the e-way bill portal before goods are moved, whether inter-state or intra-state. The bill contains details of the goods, consignor, consignee, and transporter. It is governed by Rule 138 of the CGST Rules, 2017.

What are the penalties for not having an e-way bill?

If goods are transported without a valid e-way bill, the penalty is ₹10,000 or the tax amount sought to be evaded, whichever is greater, under Section 129 of CGST Act. Additionally, the vehicle and goods can be detained and seized. The goods owner must pay the applicable tax and penalty to get the goods released.

How is e-way bill validity calculated?

For normal cargo (other than over-dimensional cargo), validity is 1 day for every 200 km or part thereof. For over-dimensional cargo, validity is 1 day for every 20 km or part thereof. The validity period starts from the date and time of generation. It can be extended before expiry by the generator or transporter.

When is an e-way bill NOT required?

E-way bills are not required when: the consignment value is below ₹50,000; goods are transported by non-motorised conveyance; goods are moved from port/airport to customs station or ICD; transit cargo to/from Nepal or Bhutan; defence ministry goods under exemption; empty cargo containers; goods exempted under specific state notifications; and goods transported within 50 km (in some states) for delivery challan.

Can I cancel or modify an e-way bill?

An e-way bill can be cancelled within 24 hours of generation, provided the goods have not been verified in transit. If a vehicle breaks down or the vehicle number changes, you can update the vehicle number (Part-B) on the portal. The validity can be extended before expiry if goods cannot be transported within the validity period.

E-Way Bill Generator

Generate EWB-01 format summaries for goods transport across India. Auto-calculate validity, check exemptions, and prepare your e-way bill data before filing on the government portal.

⚠️

E-Way Bill may not be required.

Part A — Supply & Document Details

Supply Type

Sub-Type

Document Type

Document Number

Document Date

Transaction Type

Supplier (From)

GSTIN

Legal Name / Trade Name

State

Pin Code

Recipient (To)

GSTIN

Legal Name / Trade Name

State

Pin Code

Item Details

#	Product Name	HSN Code	Qty	Unit	Taxable Value (₹)	Tax Rate (%)	Tax Amount (₹)
1

Total Taxable Value: ₹0.00

Total Tax: ₹0.00

Grand Total: ₹0.00

Part B — Transport Details

Transport Mode

Vehicle Number

Transporter ID (GSTIN)

Transporter Name

Distance (km)

Cargo Type

E-Way Bill Date

📄 E-Way Bill Summary (EWB-01 Format)

This is a preview summary. For legally valid e-way bills, submit on ewaybillgst.gov.in.

Everything You Need to Know About E-Way Bills

What is an E-Way Bill?

An e-way bill (Electronic Way Bill) is a compliance document required under GST law for the movement of goods worth more than ₹50,000, whether within a state or across state borders. Introduced on 1 April 2018, it is generated electronically on the ewaybillgst.gov.in portal. The e-way bill has two parts: Part A contains details of the goods, supplier, recipient, and document reference; Part B contains transport details like vehicle number, transporter ID, and mode of transport. Any registered person or transporter can generate an e-way bill, and it must be carried by the person in charge of the conveyance during transit.

When is an E-Way Bill Required?

An e-way bill must be generated in the following scenarios:

Movement of goods with a consignment value exceeding ₹50,000 (including tax) — whether for supply, reasons other than supply (e.g., job work), or inward supply from an unregistered person.
Inter-state movement of goods by a principal to a job worker, regardless of value (as per Section 143 of CGST Act).
Inter-state transport of handicraft goods by an exempted dealer, regardless of value.
Any movement of goods by a registered person, even if value is below ₹50,000, can voluntarily generate an e-way bill for tracking purposes.

Penalties for Non-Compliance

Section 129, CGST Act: If goods are transported without a valid e-way bill or with an expired one, the penalty is ₹10,000 or the tax amount sought to be evaded, whichever is greater. The vehicle carrying the goods can be detained and seized. To get goods and the vehicle released, the owner must pay the applicable tax and penalty equal to 200% of the tax payable (for owner) or 50% of the value of goods (for transporter).

Officers authorised under GST can intercept conveyances to verify e-way bills. Physical verification of goods happens only once during the entire movement. If goods are detained for more than 30 minutes during verification at a check-post, the transporter can report the incident on the e-way bill portal.

E-Way Bill Validity Period

The validity of an e-way bill is calculated based on the distance goods need to travel:

Normal cargo: 1 day for every 200 km or part thereof
Over Dimensional Cargo (ODC): 1 day for every 20 km or part thereof

The validity period starts from the date and time of e-way bill generation. "Day" means the period ending at midnight of the day immediately following the date of generation. The validity can be extended before expiry by the generator or transporter by updating Part B with new transport details and specifying the reason for extension (natural calamity, law-and-order issues, transshipment delay, accident, etc.).

When E-Way Bill is NOT Required

The following movements are exempt from e-way bill requirements:

Consignment value below ₹50,000 Non-motorised conveyance Port/Airport to Customs/ICD Transit to/from Nepal or Bhutan Defence Ministry exempted goods Empty cargo containers Goods under Customs Bond/Seal LPG for household use Kerosene under PDS Postal baggage Jewellery & Currency Used personal & household effects Coral, unworked Judicial/non-judicial stamp papers

How to Cancel, Modify, or Extend an E-Way Bill

Cancel: An e-way bill can be cancelled within 24 hours of generation, provided the goods have not been verified in transit by any officer. The cancellation must specify the reason.
Update Vehicle Number: If the vehicle breaks down or goods are transshipped, Part B (vehicle number) can be updated on the portal by the generator or the transporter. There is no time limit for updating vehicle details as long as the e-way bill is valid.
Extend Validity: Before the e-way bill expires, the generator or transporter can extend it by specifying the reason (natural calamity, transshipment, accident, etc.) and updating the remaining distance. Extension must be done within 8 hours before or after the expiry time.
Reject: A recipient or transporter who does not agree with the details can reject the e-way bill within 72 hours of generation, or before delivery, whichever is earlier. If not rejected within this window, it is deemed accepted.

Recent Rule Changes (2024–2026)

Multi-vehicle tracking: A single e-way bill can now track goods across multiple vehicles during transit via the "Update Vehicle" feature, simplifying multimodal transport.
Extended validity window: The time to extend an e-way bill has been widened to 8 hours before or after expiry (earlier it was only 8 hours before).
Blocking for non-filers: Taxpayers who have not filed GSTR-3B for two or more consecutive months are blocked from generating e-way bills on the portal.
Distance-based auto-calculation: The portal now auto-calculates distance between PIN codes and allows a maximum of 10% deviation from the auto-calculated distance.
E-way bill for gold & precious stones: Several states have reduced the threshold to ₹2 lakh for movement of gold, precious stones, and jewellery.
IRN-linked e-way bills: Taxpayers generating e-invoices (IRN) can auto-populate Part A of the e-way bill from the Invoice Reference Number, reducing duplicate data entry.