E-Way Bill: when it's required and how to generate one

6 min read · GST

An e-way bill is an electronic document required for the movement of goods above a threshold value. It is generated on the e-way bill portal and must accompany the consignment, so an enforcement officer can verify it in transit. Here is when you need one, and how it is put together.

When it's required

Broadly, an e-way bill is required when goods of value exceeding ₹50,000 are moved — whether for a supply, a return, or a reason other than supply (like a stock transfer or goods sent for job work). The ₹50,000 is generally reckoned per consignment. This is the common national rule as of Sep 2026, but the exact trigger can differ by situation, so verify the current position on the portal.

Intra-state vs inter-state

For inter-state movement, the ₹50,000 threshold applies fairly uniformly. For intra-state (within one state) movement, individual states set their own rules and can prescribe a different threshold or exempt certain goods — several states, for instance, have their own limits for intra-city or intra-state transport. Always verify the current state rules for the origin state before deciding you do not need a bill.

Part A and Part B

Part A holds the consignment details — GSTIN of supplier and recipient, place of dispatch and delivery, invoice/challan number and date, HSN, value, and the reason for transport. Part B holds the transport details — the transporter ID and the vehicle number. A bill is only valid for movement once Part B is filled; Part A alone does not authorise transport, except in limited short-distance cases.

Validity by distance

The bill's validity is tied to the distance the goods travel. As a general rule, it is valid for one day per 200 km (with a longer allowance historically applied to over-dimensional cargo), counted from the time Part B is entered. If the goods cannot reach in time, the validity can be extended within the window the rules allow. Treat these figures as indicative and confirm the current slabs on the portal.

Common exemptions

No e-way bill is generally required for consignments below the threshold, for specified exempt goods, for transport by non-motorised conveyance, and for certain movements within a notified area or to/from a port for customs clearance. The exempt list is specific and is amended from time to time — check the latest notification rather than assuming an item is covered.

General information, not tax advice. Thresholds, validity and state rules change — verify the current position on the e-way bill portal or with your CA.