What is E-Way Bill?

Last updated: 27 June 2026

An E-Way Bill is a mandatory electronic document — generated on the government portal before goods are moved — that authorises the transport of taxable goods whose consignment value exceeds ₹50,000, for any inter-state movement and for most intra-state movements notified by state governments.

The E-Way Bill system replaced physical waybills and check-posts. It links every consignment to the originating supplier, transporter, and recipient, giving GST authorities a real-time picture of goods in transit.

When is an E-Way Bill required?

• Inter-state: Mandatory for any consignment value above ₹50,000 (no exceptions for regular taxpayers).
• Intra-state: Most states follow the same ₹50,000 threshold; some have notified higher limits (e.g. ₹1 lakh in certain states). Confirm your own state's threshold notification, as these vary.
• Exempt: Movement by non-motorised conveyance, goods covered under Schedule III of GST, and specific notified categories are exempt.

Fact box. E-Way Bill validity is distance-based: standard cargo gets 1 day per 200 km of distance (e.g. a 430 km consignment gets 3 days). Over-dimensional cargo gets 1 day per 20 km. From 2026, an E-Way Bill cannot be generated against a document older than 180 days, and validity cannot be extended beyond 360 days from original generation. Check the current NIC advisory, as these 2026 limits are recent.

Parts of an E-Way Bill

• Part A: Invoice details — supplier GSTIN, recipient GSTIN, invoice number, HSN, value, and reason for transport. Filled by the consignor.
• Part B: Vehicle/transporter details (vehicle number, transporter ID). Part B is not required for movements under 50 km within the state between consignor/transporter or transporter/consignee.

Who generates the E-Way Bill?

The consignor, consignee, or transporter can generate it. If the consignor does not generate Part B, the transporter must before moving the goods.

Frequently asked questions

What happens if goods are moved without an E-Way Bill? The vehicle and goods can be seized, and a penalty equal to the tax payable (minimum ₹10,000) can be levied under Section 129 of the CGST Act.

Do I need an E-Way Bill for e-invoiced goods? Yes — e-invoicing and E-Way Bill are separate requirements. E-invoice authentication does not replace the E-Way Bill obligation.

Sources: NIC E-Way Bill portal — ewaybillgst.gov.in; CBIC — cbic.gov.in

General information, not professional advice. Verify on the official portal for your case. Reviewed by a Chartered Accountant; last updated 27 June 2026.

Related: E-Invoice (IRN) · GSTIN · Input Tax Credit (ITC)