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E-Way Bill

E-way bills in India: when you need them and how to generate them

March 15, 2026
3 min read

The e-way bill system was introduced to track the movement of goods across India and prevent tax evasion. If you are transporting goods worth more than ₹50,000, you need a valid e-way bill.

But e-way bills are not just about the ₹50,000 threshold. Different rules apply for intra-state vs inter-state movement, for different types of goods, and for different modes of transport.

This guide covers everything you need to know about e-way bills in India.

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When is an e-way bill mandatory?

  • Basic threshold: E-way bill is required for movement of goods worth more than ₹50,000.
  • Inter-state movement: Mandatory for all goods above ₹50,000 moving from one state to another.
  • Intra-state movement: Most states have adopted the ₹50,000 threshold for intra-state movement.
  • Who generates: The supplier generates if they are transporting. If the recipient arranges transport, they generate.
  • Multiple invoices: If multiple invoices are loaded in one vehicle and the total value exceeds ₹50,000, e-way bill is required.

How to generate an e-way bill

  • Step 1: Login to e-way bill portal: Go to ewaybillgst.gov.in and login with your GST credentials.
  • Step 2: Fill Part A: Enter GSTIN of supplier and recipient, invoice/document number and date, value of goods, HSN code, and reason for transportation.
  • Step 3: Fill Part B: Enter vehicle number, transport document number and date, and transporter ID.
  • Step 4: Generate EWB: Submit the form. The system generates a unique 12-digit E-way Bill Number (EBN) and a QR code.
  • Print and carry: Print the e-way bill or keep the EBN handy. The transporter must carry this during movement.
  • SMS facility: You can also generate e-way bill via SMS by sending a formatted message.

E-way bill validity — the distance-based rule

  • Up to 200 km: E-way bill is valid for 1 day from the relevant date.
  • Every additional 200 km or part thereof: Additional 1 day of validity.
  • Example: For a distance of 450 km, validity is 3 days.
  • Over-dimensional cargo: Validity is 1 day for up to 20 km, and additional 1 day for every 20 km thereafter.
  • Extension: If goods cannot be transported within validity, the supplier or transporter can extend validity.

Documents required during goods movement

  • Invoice or bill of supply: The original tax invoice or bill of supply related to the goods being transported.
  • E-way bill: Either the printed e-way bill or the EBN accessible on mobile device.
  • Transport document: Lorry receipt (LR), railway receipt (RR), air waybill, or bill of lading.
  • Vehicle registration: For road transport, the vehicle number must match what is entered in Part B.
  • Transporter ID: If using a GST-registered transporter, their transporter ID must be mentioned.

Situations where e-way bill is not required

  • Goods value below ₹50,000: No e-way bill required if the total value of goods in the conveyance is below the threshold.
  • Specified goods: Certain goods like LPG for domestic supply, postal baggage, jewelry, currency do not require e-way bill.
  • Non-motorized conveyance: Goods transported by non-motorized conveyance are exempt.
  • From port/ICD to container freight station: Movement from a port to an inland container depot.
  • Within same state — specific exemptions: Some states have exempted specific categories like fruits, vegetables, milk.
  • Transit cargo: Goods in transit to Nepal or Bhutan.

E-way bill integration with e-invoicing

  • Auto-generation: If you have generated an e-invoice and the goods value exceeds ₹50,000, the e-way bill can be auto-generated.
  • Part A auto-population: When you generate e-way bill for an e-invoiced supply, Part A details are auto-populated.
  • Reduced data entry: You only need to fill Part B (transport details) when integrating with e-invoicing.
  • Single workflow: Modern billing software allows you to generate e-invoice and e-way bill in one go.

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