E-Way Bill: Rules, Limit, Documents Required, & How to Generate

What is E-Way Bill?

An e-way bill is a digital document generated for the transportation of goods under the GST regime. It becomes mandatory when the value of goods being transported exceeds ₹50,000. The bill can be generated through the e-way bill portal using a GSTIN. Once generated, it provides an e-way bill number (EBN) to the supplier, recipient, and transporter. The validity of the e-way bill depends on the distance, with one day’s validity for distances up to 200 km. It expires at midnight on the last day.

E-Way Bill Example

Below is an example of how the e-way bill is structured:

Part – A
GSTIN of Recipient
Place of Delivery
Invoice or Challan Number
Invoice or Challan Date
Value of Goods
HSN Code
Reason for Transportation
Transport Document Number
Part – B
Vehicle number

The recipient’s GSTIN, delivery PIN code, and invoice/challan number must be entered. You should include the value of goods and the appropriate HSN code (2 digits for turnover up to ₹5 crores, 4 digits if over ₹5 crores). Mention the transport document number (goods receipt, railway receipt, etc.) and the transportation reason.

Key Components of an E-Way Bill

An e-way bill form – GST EWB-01 consists of two key components:

Part A

This section includes the following details:

• GST identification number of the buyer or recipient of goods.

• The postal code of the location where the goods are to be delivered.

• Reference to the invoice or challan raised for the goods, along with the date of issue.

• The total value of the goods being transported.

• Harmonised System of Nomenclature (HSN) code that classifies the goods.

• Goods receipt number, railway receipt number, airway bill number, or bill of lading number, depending on the mode of transport.

• The purpose of moving the goods like sales, returns, or transfers.

Part B

This section includes information about the transporter and the vehicle number used to transport the goods.

When is an E Way Bill Required?

1. Mandatory Scenarios

• If the value of goods is more than ₹50,000, it is compulsory to generate an e-way bill.

• When goods are supplied by an unregistered supplier but received by a GST-registered recipient, the recipient must generate an e-way bill.

• If the supplier fails to generate the e-way bill, it becomes the transporter’s responsibility to do so.

2. Optional Scenarios

If the goods being transported are valued at less than ₹50,000 then creating an e-way bill is not mandatory.

Who Should Generate an E-Way Bill

1. Registered Person

A GST-registered person must generate an e-way bill when the value of goods exceeds ₹50,000.

2. Unregistered Persons

When an unregistered individual supplies goods to a registered recipient, the responsibility of ensuring e-way bill compliance shifts to the registered recipient.

3. Transporter

If the consignor or consignee has not generated the GST e-way bill, the transporter should generate it before accepting the goods for transit. This applies to all forms of transport, including road, rail, and air.

4. Special Cases

4.1 Inter-state transfer of handicraft goods by a GST-exempt supplier

When handicraft goods are transported from one state to another by a person exempted from GST registration the responsibility for GST e-way bill registration falls on the supplier. This requirement is irrespective of the value of the consignment.

Who	Part	Form	When
The supplier of handicraft goods	Part A	FORM GST EWB-01	Before the commencement of the transportation of goods.

Cases When E-Way Bill Is Not Required or Exempted

Understanding some of the cases where an E-way bill is not required, aids businesses in streamlining their operations without unnecessary burdens:

1. Non-Motor Vehicle Transport

When goods are transported using non-motorised conveyances (e.g., bullock carts, hand-pulled carts, etc.), an e-way bill is not mandatory. Since these modes of transport do not involve motor vehicles, the requirement for an e-way bill is waived.

2. Specific Goods Exemptions

There are many GST e-way bill-exempted goods. These exemptions vary based on state/union territory GST rules.

Examples of exempted goods include:

• Live Animals: Asses, Mules, Hinnies, Bovine Animals, Swine, Sheep, Goats, Poultry, and other live animals.
• Meat and Edible Offal: Fresh, chilled, or frozen meat of various animals.
• Fish seeds and live fish, including prawn and shrimp seeds
• Liquefied Petroleum Gas (LPG): For supply to household and non-domestic exempted category customers.
• Postal Baggage: Transported by the postal department
• Kerosene Oil: Marketed under the public distribution system.

3. Customs-Related Movements

An e-way bill is not required when goods are moved under customs supervision or between customs ports. Customs procedures have their documentation requirements, and the e-way bill is not applicable in such cases.

4. Defence Formations

Goods transported by defence formations (e.g., military units) are exempt from generating e-way bills as they have specific protocols.

5. Intra-State Distance Exemption

If the transportation distance within the same state is less than 50 km, Part B of the e-way bill is not required. Businesses can skip filling in Part B, which contains vehicle details, for short-distance movements.

Additional Considerations:

1. State-Specific Rules

Exemptions may vary based on individual state or union territory GST rules. Businesses should refer to these rules for precise details.

2. Part B Exemption Conditions

While Part B may be exempt for short distances, businesses must still comply with other e-way bill requirements (Part A, invoice details, etc.).

Related Read: E-Way Bill Exemption – List of Exempt Goods for E-Way Bill

E-Way Bill Rules and Limits for State Wise

State	Threshold Limit	Description
Assam	₹50,000	For all taxable goods
Bihar	Over ₹1,00,000	For taxable and non-taxable goods
Chhattisgarh	₹50,000	For a few specific goods
Delhi	₹1,00,000	For taxable and non-taxable goods
Goa	₹50,000	For 22 specific goods
Gujarat	No bill	For goods other than a specified class of goods amounting to any value for job work
Haryana	₹50,000	For all taxable goods
Himachal Pradesh	₹50,000	For all taxable goods
Jharkhand	Over ₹1,00,000	For goods excluding specified ones
Madhya Pradesh	₹1,00,000	For 11 specified goods
Maharashtra	₹1,00,000	For all taxable goods
Punjab	₹1,00,000	For all taxable goods
Rajasthan	₹50,000 to ₹1,00,000	For taxable goods other than those from Chapter 24
Tamil Nadu	₹1,00,000	For all taxable goods
West Bengal	₹1,00,000	For all taxable goods
Uttarakhand	₹50,000	For all taxable goods
Uttar Pradesh	₹50,000	For all taxable goods
Tripura	₹50,000	For all taxable goods
Telangana	₹50,000	For all taxable goods
Sikkim	₹50,000	For all taxable goods
Puducherry	₹50,000	For all taxable goods
Odisha	₹50,000	For all taxable goods
Nagaland	₹50,000	For all taxable goods
Mizoram	₹50,000	For all taxable goods
Meghalaya	₹50,000	For all taxable goods
Manipur	₹50,000	For all taxable goods
Kerala	₹50,000	For all taxable goods
Karnataka	₹50,000	For all taxable goods
Jammu and Kashmir	No e-way bill
Arunachal Pradesh	₹50,000	For all taxable goods
Andhra Pradesh	₹50,000	For all taxable goods

The validity of an e-way bill is granted for every 200 km for regular vehicles and every 20 km for over-dimensional cargo. It’s important to note that the validity expires at midnight on the last day. While there are some exemptions for certain goods, the movement of handicraft goods and certain items requires an e-way bill even if the consignment value is less than ₹50,000.

E-Way bill generation requirements also vary depending on the scenario. When using one’s own vehicle or a hired vehicle, the dealer is responsible for generating the bill. For goods transported through a goods transport agency (GTA), either the consignor/consignee or the transporter may generate the bill.

In the case of job work, which is defined as processing goods belonging to another registered person, the principal must generate an e-way bill for interstate transfers regardless of the goods’ value.

Documents Required to Generate E-Way Bill

Basic Information:

A few of the basic documents are essential while generating an e-way bill. This includes the GSTIN of both the supplier and recipient, invoice number and date, HSN code, and recipient’s name and address.

Transportation Information:

Accurate transportation details are important. You must provide the transporter ID and vehicle number.

Additional Information:

A few additional information are also required to fill in the portal. These include:

• The estimated distance of transportation in kilometres.

• Specific reasons for transportation like supply, export, or job work.

• If you need to extend the bill’s validity, you should provide valid reasons, like vehicle breakdown or natural calamities.

E-Way Bill Generation Process

1. Register on the e-way bill login portal using your GSTIN to get login credentials.

2. Access the portal by logging in with your username and password.

3. Use the ‘Generate e-way Bill’ option to create a new bill.

4. For multiple consignments, use the ‘Generate e-way Bills in bulk’ feature.

Method 1. Online E-Way Bill Generation Through Portal

Individuals/entities meeting SEZ e-way bill GST applicability need to follow the steps below for bill generation.

1. Use your GSTIN credentials to log into the e-way bill portal.

2. Navigate to the e-way bill section and click “Generate New.”

3. Choose ‘Outward’ if supplying goods or ‘Inward’ if receiving goods.

4. Input the invoice number, and date, and select the relevant subtype.

5. Enter the GSTIN of both the supplier and recipient.

6. Fill in the HSN code, product description, and quantity of goods.

7. If required, add the vehicle number and transportation distance.

8. Submit the form to generate the e-way bill online with a unique EWB number.

Method 2. SMS e-way bill Generation

1. Log in to the e-Way bill portal and register a mobile number for the SMS service.

2. Format the SMS as “EWBG TranType RecGSTIN DelPinCode InvNo InvDate TotalValue HSNCode ApprDist Vehicle”.

3. Ensure each section in the SMS is separated by a single space.

4. Send the SMS to 7738299899.

Below are the descriptions of the above codes used in the SMS:

Parameter	Description	Values/Codes
EWBG	e-Way bill generates keyword.	Fixed
TranType	Type of the transaction	OSUP – Outward supply OEXP – Outward export OJOB – Outward job work OSCD – Outward SKD/CKD ORNK – Outward recipient not known OFOU – Outward for own use OEOF – Outward exhibitions and fairs OLNS – Outward line sales, OOTH – Outward others ISUP – Inward supply IIMP – Inward import ISCD – Inward SKD/CKD IJWR – Inward job work returns ISLR – Inward sales returns IEOF – Inward exhibitions and fairs IOTH – Inward others IFOU-Inward for own use
RecGSTIN	Recipient’s GSTIN	15-character alphanumeric
DelPinCode	PIN code of the place of delivery	Applicable 6 Digit Pincode
InvNo	Invoice or bill number	Alphanumeric code with special character
InvDate	Date of generation of invoice	In DD/MM/YYYY format
TotalValue	Total value of goods	Numeric value up to 15 digits and two decimal places
HSNCode	HSN code of the goods	HSN Code as per GST Act
ApprDist	Approximate distance of travel	Numeric value with max. limit of 4000 km
Vehicle	Registration number of vehicle	Supported formats include: AB12AB1234, AB12A1234, AB121234, ABC1234, etc.

Steps to download e-Way bill

Here are the steps you need to follow on the e-way bill system:

1. Input the generated or received e-way bill number in the provided field.

2. Provide the date when the e-way bill was generated.

3. Fill in the GST number of the person or company that generated the e-way bill. If there is no GST number, enter “URP” (unregistered person).

4. Input the invoice number associated with the generated e-way bill.

5. Complete the captcha and click “Go” to download.

It is important to carry a printed or digital copy of the e-Way bill during transit to avoid penalties.

Validity of e-Way bill

1. Distance-Based Validity

The validity period of an e-way bill is determined by the GST e way bill validity distance. It refers to the distance the consignment needs to travel. This distance-based validity system applies differently depending on the type of cargo.

Cargo Type	Distance	Validity Period
Normal Cargo	Up to 100 km For every additional 100	1 day 1 additional day
Over Dimensional Cargo (ODC)	Up to 20 km For every additional 20	1 day 1 additional day

2. Extension Requests

If the e-way bill is approaching expiry, an extension can be requested.

1. Log into the portal and access the invoices for the past week.

2. Use the validity filter to locate e-way bills that are about to expire.

3. Choose the bill you need to extend.

4. Opt for an extension of the selected bill.

5. Input the necessary information, such as the reason for the extension, the consignment’s current location, transportation mode, and vehicle number.

6. The system will confirm if the bill is eligible for an extension. If valid, the e-way bill’s new expiration date will be updated.

Extensions can be requested within 8 hours before or after the original expiration time.

3. Important Points

Every e-way bill expires at midnight of the last valid day. Transporting goods without a valid e-way bill is a legal violation and results in penalties or seizure of goods.

How Can I Track the Status of an E-Way Bill?

Here are the steps involved in e-way bill tracking.

• Log in to the e-way bill portal using your credentials.
• If you are not a registered user, register on the portal.
• After logging in, choose “E-Way Bill” or “Search E-Way Bill.”
• Enter your e-way bill number for the specific transaction you want to track.
• Submit the request to retrieve the current status of your e-way bill.

How to Cancel or Amend an E-Way Bill?

If goods are not transported, you can cancel an e-way bill within 24 hours of its generation. To do this, login to the e-way bill portal, navigate to the ‘Cancel e-way Bill’ section, enter the bill number, and select the reason for cancellation.

To make changes to the vehicle number, log in to the portal, select ‘Update Vehicle No,’ enter the e-way bill number, and provide the updated vehicle information.

Penalties for Non-Compliance

Transporting goods without an e-way bill results in penalties for both the consignor and the transporter. The penalties include a minimum fine of ₹10,000 or the tax amount being evaded, whichever is higher. If the owner chooses to pay the penalty, they must cover 100% of the tax due otherwise, the penalty will be 50% of the goods’ value.

Important Tips About E-Way Bill System

• Register on the e-way bill system portal to create your username and password. Keep these credentials confidential to prevent misuse.

• Monitor the dashboard for recent activities related to your GSTIN. Check frequently whether any e-way bills are generated by suppliers or recipients.

• Regularly update the vehicle information in Part B to reflect any changes.

• Ensure that consignments reach their destination before the e-way bill validity expires.

• Pay attention to daily SMS alerts about activities on your GSTIN.

• Regularly check for any changes or updates on the e-way bill portal to ensure compliance.

Integration With GST

The e-way bill system has significantly improved GST compliance by providing a digital trail of goods movement. It has reduced paperwork, and delays, besides facilitating real-time tracking of goods.

Conclusion 

To sum up, the e-way bill is a digital document essential for goods transportation within India, mandated under the GST framework. It streamlines logistics, enhances compliance, and curbs tax evasion. Understanding its requirements, exemptions, and benefits is crucial for businesses to ensure smooth operations and avoid penalties.

Frequently Asked Questions (FAQs)

1. How do I know if my e-Way bill is Right?

You can check your e-way bill authenticity on the e-way bill portal by entering four key pieces of information:

• E-Way bill Number (EWB No)

• E-Way bill date (EWB Date)

• Generator ID

• Document number (Doc No)

2. What is the difference between an invoice and an e-way bill?

An invoice is a commercial document issued by the supplier to the buyer, detailing the transaction. An e-way bill is an electronically generated document required for the movement of goods.

3. Who pays the e-way bill?

Either the supplier or the recipient can generate the e-way bill.

4. How many types of e-way bills are there?

Some common types of E-way bills are Regular E-way bills which pertain to the transportation of goods with the same HSN and Consolidated E-way bills used for transporting multiple consignments of goods in one conveyance.

5. What is the minimum distance required for an e-way bill?

The minimum distance required for an e-way bill is 50 km, and the maximum limit is 4,000 km.

6. Can we generate an e-way bill after delivery?

An e-way bill cannot be generated after delivery. It must be generated before the movement of goods.

7. What are the penalties associated with the e-way bill?

Penalties include fines for non-compliance, ranging from ₹10,000 to 200% of tax payable, depending on the situation.

8. Do I need an e-way bill for intrastate transactions?

The e-way bills are required for both intrastate and interstate movements of goods.

9. Can the validity period of an e-way bill be extended?

The current transporter can extend the validity period of an e-way bill.

10. Can an e-way Bill be cancelled?

An e-way bill can be cancelled within 24 hours of its generation by the person who created it.

11. Can I modify the details in an already generated e-way Bill?

Only Part-B details (such as vehicle number) can be updated; other details cannot be changed.

12. What is e-way bill limit in Maharashtra 2025?

In Maharashtra, as of 2025, an e-Way bill is required for moving goods with a consignment value exceeding ₹1 lakh.

13. What is e-way bill limit in Delhi 2025?

In Delhi, an e-way bill is necessary for transporting goods with a consignment value greater than ₹1 lakh within the state.

14. What is e-way bill limit in Rajasthan 2025?

Rajasthan has two different e-way bill limits as of 2025:

• For within-city movement: ₹2,00,000 for all goods, except tobacco products.

• For within-state movement: ₹1,00,000 for all goods.

15. What is e-way bill limit in Tamilnadu 2025?

In Tamil Nadu, the e-way bill limit for 2025 is set at ₹1,00,000 for all taxable goods