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In India, an e-way bill is generally required before moving a consignment valued above ₹50,000 when the movement relates to a supply, a reason other than supply, or an inward supply from an unregistered person. The registered person or, in many transporter-handoff cases, the transporter generates it through the GST e-way bill system. The national baseline is section 68 of the CGST Act and rule 138 of the CGST Rules; state and Union Territory rules can change the answer for intra-state routes.

What is an e-way bill?

An e-way bill is an electronic record for the movement of goods under India’s GST framework. It connects the consignment and its movement with the relevant transaction or delivery document and transport details. The GST E-Way Bill System describes it as a document required to be carried by the person in charge of a conveyance carrying a consignment whose value exceeds ₹50,000, under section 68 of the GST Act and rule 138. Read the official e-way bill FAQ and CBIC’s e-way bill rules for the governing language.

The bill is not a substitute for the invoice, bill of supply, bill of sale, or delivery challan associated with the goods. Those documents explain the underlying transaction or movement; the e-way bill records the movement details required by the GST rules. The person in charge may carry the e-way bill number electronically, subject to the applicable rules.

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When is an e-way bill generally required?

Rule 138’s baseline applies where a registered person causes movement of a consignment with a value exceeding ₹50,000. It covers movement in relation to a supply, for a reason other than supply, and due to an inward supply from an unregistered person. The required information must be furnished before the movement begins. The trigger is about the consignment and why it is moving, not only a conventional sale between two registered businesses.

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For a transaction that appears to cross the threshold, first identify the movement type and route, then check whether an exemption or special rule applies. Intra-state provisions are not uniform nationwide: a state or Union Territory may set different thresholds or exemptions for movements within its jurisdiction. The FAQ directs users to check the relevant state or Union Territory provisions. The ₹50,000 figure is the general national rule 138 threshold, not a guarantee that every intra-state journey follows the same threshold.

Is an e-way bill required below ₹50,000?

Not ordinarily under the general threshold trigger described above, but “below ₹50,000” does not settle every case. Rule 138 permits optional generation below the threshold in the circumstances it specifies, and special provisions can apply to particular movements. State and Union Territory requirements may also matter for intra-state movement. Check the rule and the current local notification for the goods, transaction, and route rather than treating ₹50,000 as a universal exemption.

Which movements and goods may be exempt?

The rules provide exemptions for specified goods and movements, and they include special below-threshold treatment for certain cases. Examples identified in the rules include specified inter-state movement from a principal to a job worker and movement of handicraft goods by certain persons exempt from registration. These are specific provisions, not blanket exemptions for all job work, handicrafts, unregistered persons, or low-value consignments. The portal FAQ also summarizes movement exemptions. Match the facts to the exact rule or notification before relying on an exemption.

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Who generates the e-way bill?

The responsible generator depends in part on who is arranging the conveyance. A registered consignor or recipient may generate the bill when the goods travel in its own or hired conveyance. If the registered person hands the goods to a transporter, the registered person furnishes the transporter details and the transporter generates the e-way bill on the portal using the information supplied. Rule 138 also contains additional treatment for unregistered movement and special situations, so the basic split below is a starting point rather than a substitute for checking the applicable case.

Movement arrangement Usual rule 138 route What to have ready
Registered person uses its own or hired conveyance The registered consignor or recipient may generate the e-way bill. Consignment and transaction or delivery-document information, plus the applicable vehicle details for the transport record.
Goods handed to a transporter The registered person furnishes the transporter details; the transporter generates the bill from the supplied information. Consignment and document information, transporter ID, and the transporter document number or vehicle number, as applicable.
Movement involving an unregistered person or another special case Rule 138 has additional provisions; the person responsible can depend on the circumstances. Confirm the applicable rule before dispatch and ensure the required movement and transport details are available.

In practice, a consignor should not assume that a transporter will create a bill without receiving the information needed to do so. Agree before dispatch who will generate it, who will enter the transport details, and who will ensure the person in charge can produce the bill number while the goods are moving.

What documents and details should travel with the goods?

The GST portal FAQ identifies the relevant tax invoice, bill of sale or bill of supply, or delivery challan, together with transporter identification and the transporter document number or vehicle number, as applicable. The exact underlying document depends on the transaction or reason for movement. Rule 138A allows the person in charge of the conveyance to carry the e-way bill number electronically.

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  • Underlying document: the applicable invoice, bill of sale, bill of supply, or delivery challan. It should correspond to the goods being moved.
  • E-way bill reference: retain the e-way bill number in a form the person in charge can produce electronically, as permitted by the rule.
  • Transport identity: provide the transporter ID and transporter document number or vehicle number, as applicable to the arrangement and mode.
  • Transport details in Part B: enter the relevant vehicle or transport-document information for the mode being used. Road transport uses vehicle information; rail, air, or ship movements use the relevant transport-document entry for validity commencement.

These are connected records, not interchangeable ones. Carrying an invoice alone does not turn it into an e-way bill, and having an e-way bill number does not remove the need for the relevant transaction or delivery document.

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How to prepare the bill before dispatch

There is no one-size-fits-all entry sequence that resolves every transaction. The following checks follow the national rule structure and help identify what must be settled before the vehicle or other conveyance starts moving.

  1. Classify the movement. Establish whether the goods are moving in relation to a supply, for another reason, or due to an inward supply from an unregistered person. Identify the consignor, recipient, and any job-work or other special arrangement.
  2. Determine the applicable value and threshold. Compare the consignment value with the general ₹50,000 threshold, then check the state or Union Territory provisions if the movement is intra-state. Do not assume a national threshold resolves a local route.
  3. Check exemptions and special rules. Confirm whether the goods or movement are covered by an exemption or a specific below-threshold provision. Verify the exact conditions rather than relying on a broad category name.
  4. Assign responsibility for generation. Decide whether the registered person is using its own or hired conveyance or handing the goods to a transporter. In the transporter arrangement, furnish the required details so the transporter can generate the bill.
  5. Match the document to the movement. Prepare the applicable invoice, bill of sale, bill of supply, or delivery challan. Ensure that the document and the goods being dispatched correspond.
  6. Provide transport details and complete applicable Part B information. Supply transporter identification and the applicable vehicle or transport-document details. Complete the relevant Part B entry for the conveyance and mode.
  7. Check validity and make the number accessible. Calculate validity using the distance and cargo category, and ensure that the person in charge can produce the e-way bill number electronically or as otherwise permitted.

System controls can change independently of the rule’s broad statutory framework. The GST E-Way Bill API release notes report a 180-day document-date generation limit effective 1 January 2025 and announced rail-mode generation restrictions effective 2 December 2025. These are portal implementation details; they do not replace rule 138. Before using an older workflow or dispatching by rail, consult the current portal release notes and announcements for the live operational requirements.

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How long is an e-way bill valid?

Validity is based on distance and cargo type. For regular conveyances, the current official system guidance uses one day for every 200 kilometres or part thereof. For over-dimensional cargo, rule 138 specifies one day for every 20 kilometres or part thereof. A fraction of the relevant distance interval counts as a full interval under the “or part thereof” wording.

Cargo and conveyance category Distance interval per day of validity Official basis
Regular conveyance 200 km or part thereof GST E-Way Bill System; change effective 1 January 2021 under Notification 94/2020 dated 22 December 2020.
Over-dimensional cargo 20 km or part thereof CBIC rule 138.

The 200-kilometre interval replaced the older 100-kilometre-per-day guidance from 1 January 2021. Use the current system guidance rather than archived FAQ language that may show an earlier calculation. The official system landing page records the change; see the GST E-Way Bill System.

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The start point for validity is also important: the portal FAQ says validity begins with the first Part B entry. For road transport, that is the first vehicle entry. For rail, air, or ship, it is the first transport-document entry. Consequently, having a bill reference without the relevant Part B transport entry does not establish the same validity start described by the FAQ.

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Can you correct an e-way bill after generating it?

The portal FAQ says a submitted e-way bill cannot be edited. If it contains an error, the FAQ says to cancel it within 24 hours and generate a fresh bill with the corrected information. It also says Part B can be updated. Treat these as distinct actions: the FAQ does not say that every field can be edited, and an update to Part B is not a general correction mechanism for the submitted bill. Check current portal notices before relying on a cancellation window or a particular update option.

Before dispatch, compare the bill with the underlying document and transport arrangement. If a mismatch is found, resolve whether a fresh bill is required before the goods continue moving; do not assume a paper correction to the invoice changes the portal record.

Route-specific checks and common mistakes

Most avoidable errors come from treating the national baseline as the whole answer. Intra-state thresholds and exemptions can differ, and a particular category of goods or movement may have a specific rule. The national rules, the current portal guidance, and the relevant State or Union Territory notification each answer a different part of the compliance question.

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  • Applying ₹50,000 as a universal route threshold: use it as the general rule 138 trigger, then check the applicable local rule for intra-state movement.
  • Assuming every movement is a sale: rule 138 also covers movement for reasons other than supply and certain inward supplies from unregistered persons.
  • Assuming low value always means no bill: optional generation and special provisions exist; check the exact movement and route.
  • Confusing the e-way bill with the invoice or challan: keep the relevant underlying document and the bill reference available as separate records.
  • Leaving transport details to the last moment: confirm who supplies and enters the transporter, vehicle, or transport-document information before dispatch.
  • Using an old validity calculation: regular conveyances use 200 km per day under current portal guidance, not the superseded 100 km interval.
  • Trying to edit a submitted bill: the FAQ describes cancellation and fresh generation for a wrong bill, while Part B can be updated; it does not authorize editing all fields.

For a specific shipment, verify the current rule and portal instructions for its route, goods, transaction type, and transport mode. This is general national guidance, not a determination of a particular transaction’s liability or exemption.

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