E-Way Bill under GST – Rules, Process and Compliance Guide

Table of Contents:-

An E-Way Bill is an electronic document required under the Goods and Services Tax framework for specified movement of goods from one place to another.

It is generated electronically before commencement of movement where the conditions prescribed under Rule 138 of the CGST Rules are satisfied.

As a general rule, a registered person causing movement of goods having a consignment value exceeding ₹50,000 is required to furnish prescribed information for generation of an e-way bill where the movement is:

in relation to a supply;
for reasons other than supply; or
due to inward supply from an unregistered person.

The statutory framework is available under the CBIC E-Way Bill Rules.

Businesses requiring assistance with GST registration, compliance, input tax credit, returns, refunds and departmental matters can refer to our GST & Indirect Tax Advisory Services in India.

What Is an E-Way Bill?

An e-way bill is an electronically generated document containing information relating to the movement of goods.

It generally contains details relating to:

supplier;
recipient;
GSTIN;
place of dispatch;
place of delivery;
invoice or delivery challan;
value of goods;
HSN;
reason for transportation;
transporter; and
vehicle or transport-document details.

Once generated, an E-Way Bill Number (EBN) is allotted.

The official E-Way Bill System is used for generation and management of e-way bills.

When Is an E-Way Bill Required?

Under Rule 138, an e-way bill is generally required where a registered person causes movement of goods having consignment value exceeding ₹50,000:

in relation to a supply;
for a reason other than supply; or
due to inward supply from an unregistered person.

The official e-way bill system also describes the ₹50,000 threshold for movement connected with supply, non-supply movements and inward supplies from unregistered persons.

However, certain transactions require an e-way bill irrespective of value, while specified goods and movements are exempt.

Therefore, the ₹50,000 threshold should not be applied mechanically without reviewing the relevant rule and notification.

What Is Consignment Value for E-Way Bill Purposes?

For e-way bill purposes, consignment value is broadly determined with reference to the value declared in the:

tax invoice;
bill of supply; or
delivery challan,

as applicable.

The value generally includes applicable:

CGST;
SGST/UTGST;
IGST; and
cess.

Rule 138 specifically provides the mechanism for determining consignment value for e-way bill purposes.

E-Way Bill Is Required Even Where There Is No Sale

One important feature of the e-way bill system is that it is linked to the movement of goods, not merely to a sale.

Accordingly, an e-way bill may also be relevant where goods move for reasons such as:

stock transfer;
branch transfer;
job work;
exhibition;
return of goods;
repair;
testing;
supply on approval;
movement of capital goods; or
other non-sale movements.

In such cases, the appropriate delivery challan or other prescribed document should support the movement.

Manufacturing businesses dealing with stock transfers and job work can also refer to our Impact of GST on Manufacturing Sector.

Who Can Generate an E-Way Bill?

Depending on the transaction and mode of transport, the e-way bill may be generated by:

supplier/consignor;
recipient/consignee; or
transporter.

Where goods are transported by the registered supplier or recipient in their own or hired vehicle, the relevant registered person may generate the e-way bill.

Where goods are handed over to a transporter, transporter details may be furnished and responsibility for completing transport information may pass to the transporter in accordance with the prescribed mechanism.

The official E-Way Bill Portal FAQs provide operational guidance for taxpayers and transporters.

FORM GST EWB-01

The principal form used for generation of an e-way bill is FORM GST EWB-01.

It broadly consists of two sections:

Part A

Part A contains transaction-related information such as:

GSTIN of recipient;
place of delivery;
invoice/challan number;
invoice/challan date;
value of goods;
HSN code;
reason for transportation; and
transporter details.

Part B

Part B contains transportation-related details such as:

vehicle number for road transport; or
transport-document particulars for rail, air or ship, as applicable.

An e-way bill becomes operational based on completion of the applicable transport information.

Step-by-Step E-Way Bill Generation Process

The practical e-way bill generation process generally involves:

Visit the official E-Way Bill Portal.
Login using registered credentials.
Select Generate New.
Choose transaction type – outward or inward.
Enter supplier and recipient details.
Enter invoice, bill or delivery challan details.
Enter HSN and product details.
Enter taxable value and GST information.
Select reason for transportation.
Enter transporter or vehicle details.
Verify the information.
Generate the e-way bill.
Note the EBN.
Provide the e-way bill details to the transporter/person in charge of the conveyance.

Businesses should verify data before generation because incorrect e-way bills generally cannot simply be edited after generation.

Documents Required for Generating an E-Way Bill

Before generating an e-way bill, the person generating it should generally have:

tax invoice, bill of supply or delivery challan;
GSTIN details of relevant parties;
product and HSN information;
consignment value;
transporter ID, where applicable;
vehicle number for road transportation; or
transport-document details for rail, air or ship.

The official e-way bill FAQ confirms the need for the relevant invoice/bill/delivery challan together with transporter or transport details.

E-Way Bill Validity

The validity of an e-way bill depends on the distance that the goods are required to travel.

For normal cargo, the current framework generally provides:

up to 200 km – 1 day
for every additional 200 km or part thereof – 1 additional day

For Over Dimensional Cargo and specified multimodal movements involving ship transport, separate distance-based rules apply.

The updated Rule 138 framework provides one day for up to 200 km and an additional day for every further 200 km or part thereof for normal cargo.

The old 100 km rule should therefore no longer be used.

How Is the Validity Period Calculated?

The validity period is calculated on the basis of the approximate distance entered in the e-way bill.

For example:

150 km → 1 day
200 km → 1 day
250 km → 2 days
400 km → 2 days
450 km → 3 days

The official E-Way Bill System confirms the 200 km-per-day validity framework for normal cargo.

When Does E-Way Bill Validity Start?

The validity generally starts when transport information is first entered in Part B.

For road transport, this ordinarily means entry of the vehicle details.

For rail, air or ship, the relevant transport-document particulars trigger the applicable validity.

Updating Part B later does not ordinarily restart the validity period.

The official E-Way Bill FAQs explain that validity begins with the first Part B transport entry and is not recalculated merely because subsequent transportation details are updated.

Extension of E-Way Bill Validity

In exceptional circumstances where goods cannot reach the destination within the original validity period, validity may be extended in accordance with portal and statutory requirements.

Examples may include:

natural calamity;
law-and-order issue;
trans-shipment delay;
accident;
vehicle breakdown; or
other genuine transportation difficulty.

The e-way bill system generally permits extension within a specified time window around expiry.

The current portal guidance states that an e-way bill may generally be extended between 8 hours before and 8 hours after expiry, subject to prescribed conditions.

New 360-Day Restriction on Extension

An important system validation effective from 1 January 2025 restricts extension of an e-way bill beyond 360 days from its original date of generation.

Therefore, an e-way bill cannot remain indefinitely extendable.

The official e-way bill advisory specifically introduced this 360-day restriction.

180-Day Restriction on Document Date

Another important e-way bill system validation introduced from 1 January 2025 is the 180-day document-date restriction.

An e-way bill cannot generally be generated where the underlying document date is more than 180 days before the date of generation.

For example, if an e-way bill is being generated today, an invoice or other base document that is older than the permitted 180-day window may not be accepted by the system.

The official GSTN/NIC advisory confirms that e-way bill generation is restricted to documents dated within the preceding 180 days.

Businesses should therefore avoid keeping old invoices pending for e-way bill generation.

Multi-Factor Authentication for E-Way Bill Portal

Security controls on the e-way bill system have also been strengthened.

Multi-Factor Authentication was progressively made compulsory, and from 1 April 2025, 2FA/MFA became mandatory for all taxpayers and transporters using the e-way bill system.

Businesses should ensure that:

registered mobile numbers are current;
authorised users have portal access;
access is not dependent on former employees; and
login credentials are appropriately controlled.

Cancellation of E-Way Bill

An e-way bill may need to be cancelled where:

goods are not transported;
the transaction is cancelled; or
the e-way bill was generated with incorrect information requiring a fresh bill.

Cancellation is generally permitted within 24 hours of generation, provided the e-way bill has not already been verified in transit.

Rule 138 provides that an e-way bill cannot be cancelled once it has been verified in transit.

The e-way bill system also confirms that wrong entries generally cannot simply be corrected; the bill must be cancelled and a fresh one generated where permissible.

Can an E-Way Bill Be Edited?

Generally, once an e-way bill has been generated, incorrect transaction information cannot simply be edited.

Where material information is wrong, the practical solution is usually:

cancel the incorrect e-way bill within the permissible time;
correct the source document or information, where required; and
generate a fresh e-way bill.

The official portal FAQs specifically state that an incorrect e-way bill cannot be edited after submission.

This makes maker-checker controls important before final generation.

Change of Vehicle During Transportation

A vehicle may change during transit because of:

breakdown;
trans-shipment;
change of transporter;
logistical requirements; or
multimodal transportation.

Where transport details change, the prescribed Part B information should be updated before further movement where required.

Businesses should ensure that the current conveyance information is reflected accurately.

Consolidated E-Way Bill

Where a transporter carries several consignments in one conveyance, a Consolidated E-Way Bill may be generated for operational convenience.

The consolidated document references the individual valid e-way bills being transported in the vehicle.

However, creation of a consolidated e-way bill does not replace the underlying individual e-way bill requirements.

The official system requires individual e-way bills included in the consolidated bill to remain active and within their validity period.

E-Way Bill for Job Work

Job-work transactions are particularly relevant for manufacturers.

Where goods are sent by a principal located in one State or Union Territory to a job worker located in another State or Union Territory, Rule 138 contains a specific requirement for e-way bill generation irrespective of consignment value, subject to the applicable provisions.

This is an important exception to the general ₹50,000 threshold.

Manufacturers should reconcile:

Job Work Challan → Goods Sent → E-Way Bill → Goods Received Back → Inventory Records

For broader manufacturing GST guidance, see our Impact of GST on Manufacturing Sector.

E-Way Bill for Handicraft Goods

The GST rules also provide a specific e-way bill requirement in prescribed inter-State movements of handicraft goods by certain persons exempt from GST registration.

This may apply irrespective of consignment value subject to the prescribed conditions.

Businesses should therefore examine sector-specific exceptions rather than relying solely on the ₹50,000 limit.

When Is an E-Way Bill Not Required?

Rule 138 contains several situations in which an e-way bill is not required.

Examples include certain movements:

involving goods specifically exempted under the relevant Annexure;
by non-motorised conveyance;
from certain customs ports, airports or land customs stations to inland container depots or container freight stations for customs clearance;
within specified notified areas; and
involving specified exempt goods.

The precise list should always be checked against the latest rules and notifications.

For this reason, businesses should avoid relying on generic online lists where the exemption position may have changed.

Documents to Be Carried During Movement of Goods

The person in charge of the conveyance should carry prescribed documentation.

Depending on the transaction and applicable rules, this may include:

invoice;
bill of supply;
delivery challan; and
e-way bill number or prescribed electronic/physical evidence.

The documents should correspond with the actual goods being transported.

For broader documentation requirements, refer to our Accounts and Records under GST.

E-Way Bill and Delivery Challan

Not every movement of goods involves a tax invoice.

A delivery challan may be appropriate for specified movements such as:

job work;
movement for repair;
movement for testing;
certain stock transfers;
movement of goods other than by way of supply; or
other permitted circumstances.

Where an e-way bill is required, the delivery challan details can form the basis for generation in relevant cases.

Businesses should ensure that accounting, inventory and e-way bill records all refer to the same underlying movement.

E-Way Bill and GST Invoice

Where movement occurs pursuant to a taxable supply, the e-way bill should normally correspond with the GST invoice.

Key information should agree across:

invoice number;
invoice date;
supplier GSTIN;
recipient GSTIN;
taxable value;
GST amount;
HSN;
place of delivery; and
goods description.

Differences between invoice and e-way bill data can create compliance issues.

E-Way Bill and GST Returns

Although an e-way bill is a transportation document, its data has a close relationship with GST-return compliance.

Businesses should periodically compare:

Sales Register → Tax Invoices → E-Way Bills → E-Invoices → GSTR-1 → GSTR-3B

Differences may arise due to:

cancelled invoices;
cancelled e-way bills;
non-supply movements;
delivery challans;
stock transfers;
return of goods; or
reporting errors.

For return-related guidance, refer to our GST Return Filing Process.

E-Way Bill for Stock Transfers

Manufacturing and trading companies frequently transfer goods between:

factory and warehouse;
warehouse and branch;
one GST registration and another;
regional distribution centres; or
other company locations.

Such movements should be analysed for e-way bill applicability even where there is no sale to an unrelated customer.

Where separate GST registrations are involved, the transaction may also have distinct-person and valuation implications.

For overall GST advisory, refer to our GST & Indirect Tax Advisory Services in India.

E-Way Bill for Sales Returns

Where goods are physically returned by a customer or moved back to a supplier, e-way bill requirements should also be considered.

The movement should be supported by appropriate:

credit note/documentation;
delivery challan, where relevant;
return documentation; and
e-way bill where applicable.

The transaction should eventually reconcile with stock and accounting records.

E-Way Bill for Capital Goods

Movement of machinery, equipment and other capital goods can also trigger e-way bill requirements.

Examples include movement:

between factories;
for repair;
to job workers;
for installation;
between branches; or
back to suppliers.

The fact that no sale consideration is involved does not automatically remove the e-way bill requirement because Rule 138 also covers movements for reasons other than supply.

E-Way Bill for Imports

For imported goods, businesses should review e-way bill requirements when goods move from:

port;
airport;
inland container depot;
container freight station; or
customs location

to the business premises or another destination.

Certain customs-related movements are specifically exempt under Rule 138, while subsequent movement after customs clearance may need separate analysis.

Importers should reconcile:

Bill of Entry → Customs Clearance → E-Way Bill → Goods Receipt → Inventory

E-Way Bill for Exports

Exporters should also examine e-way bill applicability for movement of goods from their:

factory;
warehouse;
branch; or
other premises

to the port, airport, ICD or other export location.

The e-way bill details should correspond with export invoice and logistics documentation.

For exporters claiming input tax credit refunds, good transport documentation can also support the audit trail.

For GST refund assistance, see our GST Refund Services in India.

E-Way Bill for Multiple GST Registrations

Companies operating in several States often have multiple GSTINs.

Movement between such registrations should be separately evaluated for:

GST invoice requirements;
valuation;
place of supply;
e-way bill;
stock accounting; and
GST return reporting.

Central finance teams should maintain GSTIN-wise records rather than treating movement between company locations simply as internal stock transfers.

E-Way Bill Compliance for Manufacturing Companies

Manufacturers generally have a higher e-way bill compliance burden because goods move frequently through the production and distribution cycle.

Typical movements include:

raw materials from vendors;
goods to job workers;
return from job workers;
finished products to warehouses;
stock transfers;
customer dispatches;
scrap sales; and
movement of machinery.

Manufacturers should therefore integrate e-way bill controls into their dispatch and ERP processes.

For a detailed sector analysis, visit our Impact of GST on Manufacturing Sector.

E-Way Bill and Accounts & Records

E-way bill data should be retained as part of the wider GST audit trail.

Businesses should maintain reconciliation between:

stock register;
dispatch register;
delivery challans;
sales register;
tax invoices;
e-way bills; and
GST returns.

For statutory record-keeping requirements, see our Accounts and Records under GST.

Blocking of E-Way Bill Generation

The e-way bill generation facility can be restricted in circumstances prescribed under GST law, including specified return-filing defaults.

The E-Way Bill System currently provides functionality relating to blocking and unblocking based on compliance status.

Businesses should therefore ensure that GST return defaults do not disrupt their dispatch operations.

This is particularly important for manufacturers and traders where inability to generate an e-way bill can directly interrupt logistics.

For ongoing filing compliance, see our GST Return Filing Process.

Detention and Inspection During Transit

GST officers have statutory powers relating to verification and inspection of goods during movement.

Therefore, businesses should ensure that:

the e-way bill is valid;
invoice or challan is correct;
vehicle information is updated;
description and quantity of goods match documents;
GSTIN details are correct; and
the documents correspond with the actual movement.

Weak documentation may lead to detention, investigation or other proceedings under GST law.

For assistance with GST departmental proceedings, refer to our GST & Indirect Tax Advisory Services in India.

Common E-Way Bill Mistakes

Businesses should avoid errors such as:

wrong GSTIN;
incorrect invoice number;
wrong document date;
incorrect HSN;
incorrect taxable value;
wrong place of dispatch;
wrong destination;
incorrect reason for transportation;
wrong vehicle number;
failure to update Part B;
generating duplicate e-way bills;
letting validity expire;
failing to cancel a bill for cancelled movement;
using an underlying document older than the permitted 180-day period; and
assuming that movements below ₹50,000 are always exempt.

Since incorrect e-way bills generally cannot simply be edited, verification before generation is essential.

E-Way Bill Internal Control Checklist

Businesses handling frequent movement of goods should establish controls such as:

maker-checker approval;
GSTIN validation;
invoice-to-e-way bill reconciliation;
HSN validation;
vehicle-number validation;
cancellation monitoring;
expired e-way bill alerts;
branch-transfer controls;
job-work tracking;
delivery-challan controls;
transporter master verification;
document-age checks;
periodic e-way bill versus GSTR-1 reconciliation; and
user-access/MFA controls.

These controls can substantially reduce logistics-related GST risk.

Frequently Asked Questions on E-Way Bill under GST

What is an e-way bill under GST?

An e-way bill is an electronically generated document required for specified movement of goods under Rule 138 of the CGST Rules.

What is the e-way bill limit?

As a general rule, an e-way bill is required where consignment value exceeds ₹50,000, subject to specific exceptions and exemptions.

Which form is used for an e-way bill?

The main e-way bill form is FORM GST EWB-01.

What are Part A and Part B of EWB-01?

Part A contains transaction and goods details, while Part B contains applicable transportation information.

What is the current validity of an e-way bill?

For normal cargo, validity is generally one day for up to 200 km and one additional day for every further 200 km or part thereof.

Can an e-way bill be cancelled?

Yes. It can generally be cancelled within 24 hours where the prescribed conditions are satisfied and it has not already been verified in transit.

Can an e-way bill be edited after generation?

Generally, no. Where significant information is incorrect, the bill usually needs to be cancelled and regenerated within the permitted framework.

Is an e-way bill required for stock transfer?

It may be required because Rule 138 covers movement in relation to supply as well as movement for reasons other than supply.

Is an e-way bill required for job work?

Yes, where the prescribed conditions apply. Certain inter-State job-work movements require e-way bill generation irrespective of consignment value.

Can an e-way bill be generated for an invoice older than 180 days?

Under the current system validation effective from 1 January 2025, e-way bill generation is restricted where the underlying document is more than 180 days old.

Is MFA mandatory on the e-way bill portal?

Yes. Two-factor authentication became mandatory for all taxpayers and transporters from 1 April 2025.

Is an e-way bill required for goods below ₹50,000?

Generally, the threshold is ₹50,000, but specific transactions such as prescribed inter-State job-work or handicraft movements may require an e-way bill irrespective of value.

Who generates the e-way bill?

Depending on the transaction, transportation arrangement and GST status, it may be generated by the supplier, recipient or transporter.

How EzyBiz India Can Assist

EzyBiz India Consulting LLP assists Indian businesses, manufacturers, traders, multinational companies and foreign-owned entities with GST and e-way bill compliance.

Our support may include:

e-way bill advisory;
GST registration;
e-way bill process review;
stock-transfer advisory;
job-work compliance;
GST return filing;
e-way bill reconciliation;
GST invoice review;
HSN classification;
input tax credit review;
GST refunds;
GST audit support;
responses to GST notices;
GST assessment; and
GST litigation support.

For comprehensive GST support, visit our GST & Indirect Tax Advisory Services in India.

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Prepared By

EzyBiz India Consulting LLP

Reviewed By: Anil Agrawal, Chartered Accountant
Last Updated: August 2026

Disclaimer

The information provided on this page is intended for general informational purposes only and should not be considered legal, tax or regulatory advice.

E-way bill requirements, State-specific exemptions, system validations, GST rules and portal functionality may change from time to time. Applicability depends upon the nature, value, location and purpose of movement of goods.

Businesses should review the latest applicable GST rules, notifications and official e-way bill portal instructions or obtain professional advice before taking any action.