General information, not professional advice. GST rules, rates and due dates change by notification. Check the current position on the GST Portal or with your CA before you act on anything here.
Update, 13 October 2026. The 57th GST Council (8 October 2026) recommended that vehicles be stopped only on specific intelligence, and that states the goods only pass through should not detain them. It is not in force, and the rules below are unchanged. See e-way bill checks are set to change.
The short version
- An e-way bill is generally needed when a consignment worth more than ₹50,000 moves, and it must exist before the goods start moving.
- Part A carries the invoice or challan details; Part B carries the vehicle number, and the bill is not valid without it for road movement.
- Validity is one day per 200 km for regular cargo, counted from when Part B is first entered.
- It can be extended within eight hours either side of expiry, and the vehicle number can be updated during the journey.
- Some goods and some movements are exempt, and states set their own limits for movement inside the state.
When an e-way bill is needed
The general rule: a registered person causing the movement of goods of consignment value above ₹50,000 generates an e-way bill before the movement starts. That covers a sale, a branch transfer, goods sent for job work and a purchase from an unregistered supplier where you cause the movement.
Consignment value means the value on the invoice or challan including tax, but excluding the value of exempt goods carried in the same vehicle. Two consignments in one vehicle are looked at together for the consolidated bill, but each has its own e-way bill.
States set their own thresholds for movement within the state, and several use a higher figure or exempt intra-city movement entirely, so check your own state before assuming ₹50,000 applies to a local delivery.
Part A and Part B
Part A is the consignment: the recipient's GSTIN, the place of delivery with its PIN code, the invoice or challan number and date, the value, the HSN code and the reason for transport. This part can be filled in advance, and it gives you a number that is not yet a valid e-way bill.
Part B is the vehicle: the transporter's details and the vehicle number. For movement by road, the e-way bill is only complete once Part B is filled, and validity starts from that moment.
If the distance from the consignor to the transporter is under 50 km and both are in the same state, Part B can be left out for that leg.
How long it is valid
| Cargo | Validity |
|---|---|
| Regular cargo | One day for every 200 km or part of it |
| Over-dimensional cargo | One day for every 20 km or part of it |
A "day" here runs to midnight of the following day from when Part B was first entered, which is more generous than it sounds for a short first leg and less generous than it sounds for a late-night despatch.
Changing the vehicle, extending the bill
Goods change vehicles: a breakdown, a transshipment, a different truck for the last leg. Update Part B with the new vehicle number before the goods move again; the same e-way bill continues and the validity does not restart.
If the journey will not finish in time, the bill can be extended within eight hours before or after its expiry, with the reason and the current location. Outside that window the only option is a fresh e-way bill, and goods moving on an expired one are goods in transit without a valid document.
What is exempt
- Goods listed as exempt from the e-way bill requirement, including certain fruit and vegetables, unprocessed milk, and a specified list of items
- Movement by non-motorised conveyance
- Goods moving from a port, airport, air cargo complex or land customs station to an inland container depot or container freight station for customs clearance
- Movement within areas notified by a state as exempt
Cancelling and rejecting
If the goods do not move, or the bill was generated incorrectly, cancel it within 24 hours of generation, provided it has not been verified in transit. A recipient can reject an e-way bill raised against their GSTIN within 72 hours of generation or before delivery, whichever is earlier, which matters if somebody enters your GSTIN by mistake.
Generating one from your books
AawazAI can generate an e-way bill for a consignment, update the vehicle number and cancel it, and fetch a copy, from the same chat where the invoice was made, so the invoice number, value and HSN come from the bill rather than being typed again.
E-way bills from the invoice you already made
Generate an e-way bill, update the vehicle number or cancel it from the same chat, with the invoice details carried over instead of retyped.
Frequently asked questions
What is the e-way bill limit?
Generally ₹50,000 of consignment value for inter-state movement. For movement inside a state the limit is set by that state, and several states use a higher figure or exempt local movement, so check your state's notification.
How long is an e-way bill valid?
One day for every 200 km of distance for regular cargo, and one day for every 20 km for over-dimensional cargo, counted from when Part B is first entered. A day runs to midnight of the following day.
Can I extend an e-way bill?
Yes, within eight hours before or after expiry, giving the reason and the current location of the goods. Outside that window you need a new e-way bill.
Is an e-way bill needed for job work?
Yes, where the consignment value crosses the threshold. The movement is for a reason other than supply, so the e-way bill is generated against the delivery challan rather than an invoice.
What if the vehicle changes during the journey?
Update Part B with the new vehicle number before the goods move again. The e-way bill stays the same and its validity is not extended by the change.
Can an e-way bill be cancelled?
Within 24 hours of generation, if the goods have not moved and the bill has not been verified in transit. A recipient can separately reject a bill raised against their GSTIN within 72 hours or before delivery.