What is the minimum value for generating an e-way bill?

An e-way bill is required when the consignment value exceeds Rs 50,000. The consignment value includes the value of goods plus applicable GST. If you are sending multiple invoices to the same buyer in the same vehicle, each consignment is evaluated independently — not the total vehicle load. However, some states have reduced this threshold for intra-state movement. For example, certain states require e-way bills for goods worth more than Rs 1 lakh only for intra-state movement while maintaining Rs 50,000 for inter-state. Always check the latest state-specific notifications.

How long is an e-way bill valid?

The validity depends on the distance the goods are travelling. For distances up to 200 km, the e-way bill is valid for 1 day. For 201 to 400 km, it is valid for 3 days. For 401 to 700 km, 5 days. For 701 to 1000 km, 7 days. Beyond 1000 km, add 1 day for every additional 200 km. The validity starts from the time of generation. If the goods cannot reach the destination within the validity period due to unavoidable circumstances like vehicle breakdown or natural calamity, you can extend the validity within an 8-hour window before or after expiry.

Who is responsible for generating the e-way bill — seller or buyer?

The responsibility depends on the transaction type. For outward supply, the supplier (seller) generates the e-way bill. For inward supply from an unregistered dealer, the recipient (buyer) generates it. For movement by a transporter on behalf of a registered person, the transporter can generate the e-way bill using their GSTIN. In practice, many businesses authorise their transporters to generate e-way bills on their behalf. All three parties — seller, buyer, and transporter — can see the e-way bill on the portal once generated, regardless of who created it.

Can I cancel an e-way bill after generating it?

Yes, you can cancel an e-way bill within 24 hours of generation — but only if the goods have not yet been verified in transit by a tax officer. Once a verification is recorded against the e-way bill on the portal, it cannot be cancelled. To cancel, log in to ewaybillgst.gov.in, go to the e-way bill, and select Cancel. You must provide a reason for cancellation. After cancellation, generate a new e-way bill if the goods are still being transported. Cancellation does not affect the underlying invoice — the invoice remains valid.

Do I need an e-way bill for goods sent for job work?

Yes, goods sent to a job worker or returned from a job worker require an e-way bill if the consignment value exceeds Rs 50,000. The principal (who owns the goods) generates the e-way bill for outward movement to the job worker. For return movement, the job worker or the principal can generate it. The supply type should be marked as movement for reasons other than supply since job work is not a sale. HSN codes, invoice or delivery challan number, and transport details are still required. Use a delivery challan instead of a tax invoice for job work movement.

What happens if my e-way bill expires during transit?

If an e-way bill expires while goods are still in transit, you must extend it before or within 8 hours of expiry. Log in to the portal, select the e-way bill, and use the Extend Validity option. You need to provide reasons for the extension — vehicle breakdown, natural calamity, transhipment, or other unavoidable circumstances. If you miss the 8-hour window and the goods get checked, the officer can detain them and impose a penalty of 200% of the tax payable or Rs 10,000, whichever is higher. Set alerts in your phone for e-way bill expiry to avoid this situation.

Are there any goods exempt from e-way bill requirement?

Yes, several categories of goods are exempt regardless of value. These include goods exempt from GST like fresh fruits, vegetables, milk, eggs, curd, and bread. Natural gas transported through pipelines is exempt. Goods transported by non-motorised conveyance like bullock carts are exempt. Empty cargo containers are exempt. Goods being transported from customs port to inland container depot under customs bond are exempt. Jewellery, precious metals, and currency are exempt when transported by registered persons under certain conditions. Each state may also have additional exemptions — check your state's latest e-way bill notifications.

ITC & Compliance

E-Way Bill Rules 2026: Limits, Exemptions, and How to Generate

Every movement of goods worth more than Rs 50,000 needs an e-way bill. This guide covers the rules, exemptions, validity periods, and step-by-step generation process.

Himanshu23 March 2026 · 5 min read · updated 6 September 2026

White truck on Deeg expressway, Uttar Pradesh, India transporting goods.

On this page

Key takeaways

An e-way bill is mandatory for goods movement above Rs 50,000 (including GST), generated on ewaybillgst.gov.in before dispatch.
Validity is 1 day up to 200 km, 3 days to 400 km, 5 to 700 km, 7 to 1,000 km, then a day per extra 200 km; extend within 8 hours of expiry.
Exempt goods, non-motorised transport and customs-bonded movements need no e-way bill; states add their own intra-state exemptions.
Moving goods without a valid bill risks detention and a penalty of 200% of tax or Rs 10,000, whichever is higher.

What is an E-Way Bill and Why Do You Need It?

An e-way bill (Electronic Way Bill) is a digital document required for the movement of goods worth more than Rs 50,000 within or between states in India. It is generated on the e-way bill portal (ewaybillgst.gov.in) and serves as proof that the goods being transported have proper GST documentation.

The system was introduced to curb tax evasion by ensuring that goods moving on Indian roads are backed by valid invoices and tax payments. If you are transporting goods without a valid e-way bill and get stopped at a checkpoint, the goods can be detained and you face penalties equal to the tax evaded or Rs 10,000 — whichever is higher.

We built an e-way bill reference tool to help you check requirements quickly. This guide goes deeper — covering when you need an e-way bill, when you are exempt, how to generate one, validity periods based on distance, and how the rules changed after GST 2.0. We also cover common mistakes that lead to goods being detained at checkpoints.

If you use myBillPlease for billing, your invoices already contain all the information needed to generate e-way bills — GSTIN, HSN codes, invoice number, and value. You just need to enter the transport details on the portal.

When is an E-Way Bill Required?

Rule 138 of CGST Rules specifies these situations

Movement of goods with consignment value exceeding Rs 50,000 — whether by road, rail, air, or ship
Inter-state movement of goods — even if value is below Rs 50,000 for certain categories
Supply of goods — sale, transfer, barter, exchange, or disposal
Movement for reasons other than supply — job work, exhibitions, return of goods, repair
Inward supply from an unregistered person — the recipient must generate the e-way bill
Movement by a principal to job worker or vice versa — even within the same state if value exceeds Rs 50,000
Movement of goods for export — from factory or warehouse to port or airport

When is an E-Way Bill NOT Required?

Value Below Rs 50,000

Consignment value below Rs 50,000 does not require an e-way bill — except for certain goods like handicraft items moved inter-state by unregistered dealers, which always need one.

Non-Motorised Transport

Goods transported by non-motorised conveyance — like bullock cart, hand cart, or human-powered vehicle — are exempt from e-way bill requirement regardless of value.

Customs Port to Warehouse

Goods moving from customs port, airport, or land customs station to an inland container depot or container freight station under customs bond are exempt.

Within City Limits (Some States)

Several states have exempted e-way bill for intra-city or intra-district movement below certain distances (typically 10-50 km). Check your state's specific notification.

Exempt Goods

Goods exempt from GST — like fresh fruits, vegetables, milk, curd, eggs — do not need an e-way bill even if the value exceeds Rs 50,000.

Government Transport

Goods transported by the government or local authority, and goods specified as exempt in the notification (like newspapers, raw silk), do not need e-way bills.

E-Way Bill Validity Based on Distance

The bill expires based on how far the goods are travelling

	Regular Cargo	Over Dimensional Cargo (ODC)
Up to 200 km	1 day	1 day
201 to 400 km	3 days	3 days
401 to 700 km	5 days	5 days
701 to 1000 km	7 days	7 days
Every additional 200 km	+1 day	+1 day
Extension allowed?	Yes — 8 hours before or after expiry	Yes — 8 hours before or after expiry
Max extensions	Multiple — with reasons	Multiple — with reasons

How to Generate an E-Way Bill: Step by Step

Register on the portal with your GST credentials if you do not have an account. If the invoice is from myBillPlease, copy the document details directly from the PDF invoice, and use the HSN code directory if unsure of a code.

Generating an e-way bill

Log in to ewaybillgst.gov.in with your GSTIN and password.
Click Generate New, select supplier, recipient or transporter, and set the supply type as outward or inward.
Enter invoice number, invoice date and value of goods.
Add each item with product name, HSN code, quantity, taxable value and GST rate.
Choose the transport mode; enter the vehicle number for road, or the railway receipt, airway bill or bill of lading.
Generate; the portal validates and issues a 12-digit EBN. Print or save it for the transporter to carry.

The entire process takes 3-5 minutes per bill. For businesses generating many bills daily, bulk generation via API or Excel upload is available on the portal. We recommend keeping your invoice data organised in billing software — copying from a proper invoice is faster and less error-prone than typing from scratch.

Penalties for E-Way Bill Violations

Getting caught without a valid e-way bill is expensive and disruptive. Here are the penalties under Section 129 of the CGST Act:

Goods detained: If goods are being transported without an e-way bill or with an expired one, the officer can detain the goods and the vehicle. This means your delivery stops and the goods sit at the checkpoint until you resolve the issue.

Penalty amount

The penalty is equal to 200% of the tax payable on the goods, or Rs 10,000, whichever is higher. For high-value goods, this can be a massive amount. On a Rs 5 lakh consignment with 18% GST, the penalty would be Rs 1,80,000.

Release of goods: To get detained goods released, you must pay the tax and penalty, or furnish a security equal to the tax and penalty amount. The officer issues a release order after payment.

Common violations: Moving goods without generating an e-way bill, carrying an expired e-way bill, vehicle number mismatch between e-way bill and actual vehicle, and consignment value mismatch between invoice and e-way bill.

The simplest way to avoid all penalties: generate the e-way bill before the goods leave your premises, verify the vehicle number, and ensure the invoice details match exactly. Our e-way bill reference tool helps you check requirements before transport.

5 Tips to Avoid E-Way Bill Problems

1. Generate before dispatch. Always generate the e-way bill before goods leave your premises. Generating during transit is technically allowed but risky if you get stopped before completion.

2. Double-check vehicle number. The most common reason for detention is vehicle number mismatch. If the transporter changes vehicles mid-route, update the e-way bill on the portal immediately using Part B update.

3. Keep invoices matching. The invoice number, date, GSTIN, and value on the e-way bill must exactly match the physical invoice accompanying the goods. Any discrepancy gives the officer grounds for detention.

4. Track validity. Know your e-way bill expiry. For long-distance shipments, extend the bill before it expires. You get an 8-hour window before and after expiry to extend. Miss this and you need a new bill.

5. Use proper HSN codes. Wrong HSN codes on the e-way bill can be treated as suppression of facts. The HSN code determines the applicable tax rate — wrong code means potential wrong tax, which is a compliance violation.

Frequently asked questions

What is the minimum value for generating an e-way bill?: An e-way bill is required when the consignment value exceeds Rs 50,000. The consignment value includes the value of goods plus applicable GST. If you are sending multiple invoices to the same buyer in the same vehicle, each consignment is evaluated independently — not the total vehicle load. However, some states have reduced this threshold for intra-state movement. For example, certain states require e-way bills for goods worth more than Rs 1 lakh only for intra-state movement while maintaining Rs 50,000 for inter-state. Always check the latest state-specific notifications.
How long is an e-way bill valid?: The validity depends on the distance the goods are travelling. For distances up to 200 km, the e-way bill is valid for 1 day. For 201 to 400 km, it is valid for 3 days. For 401 to 700 km, 5 days. For 701 to 1000 km, 7 days. Beyond 1000 km, add 1 day for every additional 200 km. The validity starts from the time of generation. If the goods cannot reach the destination within the validity period due to unavoidable circumstances like vehicle breakdown or natural calamity, you can extend the validity within an 8-hour window before or after expiry.
Who is responsible for generating the e-way bill — seller or buyer?: The responsibility depends on the transaction type. For outward supply, the supplier (seller) generates the e-way bill. For inward supply from an unregistered dealer, the recipient (buyer) generates it. For movement by a transporter on behalf of a registered person, the transporter can generate the e-way bill using their GSTIN. In practice, many businesses authorise their transporters to generate e-way bills on their behalf. All three parties — seller, buyer, and transporter — can see the e-way bill on the portal once generated, regardless of who created it.
Can I cancel an e-way bill after generating it?: Yes, you can cancel an e-way bill within 24 hours of generation — but only if the goods have not yet been verified in transit by a tax officer. Once a verification is recorded against the e-way bill on the portal, it cannot be cancelled. To cancel, log in to ewaybillgst.gov.in, go to the e-way bill, and select Cancel. You must provide a reason for cancellation. After cancellation, generate a new e-way bill if the goods are still being transported. Cancellation does not affect the underlying invoice — the invoice remains valid.
Do I need an e-way bill for goods sent for job work?: Yes, goods sent to a job worker or returned from a job worker require an e-way bill if the consignment value exceeds Rs 50,000. The principal (who owns the goods) generates the e-way bill for outward movement to the job worker. For return movement, the job worker or the principal can generate it. The supply type should be marked as movement for reasons other than supply since job work is not a sale. HSN codes, invoice or delivery challan number, and transport details are still required. Use a delivery challan instead of a tax invoice for job work movement.
What happens if my e-way bill expires during transit?: If an e-way bill expires while goods are still in transit, you must extend it before or within 8 hours of expiry. Log in to the portal, select the e-way bill, and use the Extend Validity option. You need to provide reasons for the extension — vehicle breakdown, natural calamity, transhipment, or other unavoidable circumstances. If you miss the 8-hour window and the goods get checked, the officer can detain them and impose a penalty of 200% of the tax payable or Rs 10,000, whichever is higher. Set alerts in your phone for e-way bill expiry to avoid this situation.
Are there any goods exempt from e-way bill requirement?: Yes, several categories of goods are exempt regardless of value. These include goods exempt from GST like fresh fruits, vegetables, milk, eggs, curd, and bread. Natural gas transported through pipelines is exempt. Goods transported by non-motorised conveyance like bullock carts are exempt. Empty cargo containers are exempt. Goods being transported from customs port to inland container depot under customs bond are exempt. Jewellery, precious metals, and currency are exempt when transported by registered persons under certain conditions. Each state may also have additional exemptions — check your state's latest e-way bill notifications.