An e-way bill is an electronic document required for the movement of goods worth more than ₹50,000. It links the consignment, the transporter and the invoice, and must accompany the goods in transit.

This guide explains when an e-way bill is required, its validity based on distance, and how to generate it.

What is E-Way Bill under GST?

The e-way bill contains details of the goods, consignor, consignee and transporter, and generates a unique EBN (e-way bill number). It is generated on the e-way bill portal before movement begins.

Validity depends on the distance to be covered — broadly one day per 200 km.

ThresholdConsignment value above ₹50,000
PartsPart A (invoice details) + Part B (vehicle details)
Validity~1 day per 200 km
Generated onE-way bill portal

Step-by-step process

  1. Log in to the portal. Access the e-way bill portal with your GST credentials.
  2. Fill Part A. Enter invoice value, HSN, and consignor/consignee GSTINs.
  3. Fill Part B. Add the transporter and vehicle details.
  4. Generate the EBN. Generate the e-way bill number; carry it (digitally or printed) with the consignment.

Penalties for non-compliance

  • Moving goods without a valid e-way bill can attract a penalty and detention of the goods and vehicle

Frequently asked questions

When is an e-way bill not required?

For consignments up to ₹50,000, certain exempt goods, and specified short-distance or non-motorised movements.

What is the e-way bill validity?

Roughly one day per 200 km of distance, calculated from generation.