For a covered movement in India, first check whether an e-way bill is required under the applicable GST rules and notifications; the general threshold is a consignment value exceeding ₹50,000, but exemptions and state-specific intrastate provisions can change the result. If a bill is required, complete the required transport details before movement, keep the invoice or delivery document and e-way bill number available in transit, and monitor the bill’s validity. This checklist reflects GSTN portal guidance checked on 4 October 2026; confirm the live portal and rules for the goods, state and movement involved.
Does this movement require an e-way bill?
CBIC Rule 138 generally requires a registered person causing the movement of goods for a supply, for a reason other than supply, or for an inward supply from an unregistered supplier to furnish information before movement when the consignment value exceeds ₹50,000. The rule also addresses circumstances where an e-way bill may be generated below that value. The threshold is not a blanket exemption: check applicable exemptions, special goods provisions, notifications and state requirements before deciding a bill is unnecessary. CBIC’s CGST Rules and the GST e-Way Bill portal are the starting points.
- Identify whether the movement is for a supply, another reason, or an inward supply from an unregistered supplier.
- Check the consignment value and whether a notification or exemption applies to the goods and route.
- For an intrastate movement, verify the relevant state’s provisions; do not assume the central general threshold settles every case.
- Where generation is optional or a special circumstance applies, follow the relevant rule and portal workflow rather than treating the general threshold as the only test.
Who is responsible for generating the bill?
Establish who is causing the movement and who will furnish the e-way bill information. Depending on the transaction, the registered consignor or consignee may generate the bill; a transporter may do so when the applicable process requires it or the registered party assigns that task. The GSTN E-Way Bill System FAQ says an unregistered transporter must enroll on the portal before generating e-way bills for customers.
- Agree before dispatch who will create the bill and who will provide the invoice, delivery document and transport details.
- If an unregistered transporter is generating bills for clients, complete portal enrollment first.
- For bill-to/ship-to or bill-from/dispatch-from arrangements, distinguish the billing parties’ addresses from the actual ship-to and dispatch-from addresses in the appropriate fields. The e-way bill API documentation describes these transaction patterns.
Before dispatch: complete the transaction and transport details
Gather the supporting document
Have the applicable tax invoice, bill of supply, bill of entry or delivery challan available. The bill’s information must correspond to that document and the actual consignment. The generator also needs the relevant transporter ID, transport document number or vehicle number, as applicable.
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Enter accurate parties, goods and addresses
Check supplier and recipient details, HSN, document type and number, document date, value and addresses against the underlying document. For an unregistered party without a GSTIN, the current portal FAQ instructs users to enter “URP” in the GSTIN field. Follow the portal’s current validations for the specific transaction type; GSTN has announced and documented changes affecting some HSNs and other validations.
Complete Part B when required
Part A records transaction details; it is not, by itself, a complete movement bill where transport details in Part B are required. For road movement, enter the vehicle details. For rail, air or ship movement, enter the relevant transport document number. The GSTN FAQ describes limited short-distance situations where transport details may be handled differently; check the current FAQ and applicable rules for the precise exception before dispatch.
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Verify the approximate distance entered. Portal validity is calculated using distance, and the API documentation describes PIN-code-based distance checks and alerts where system distance data is unavailable.
During transit: carry documents and keep transport details current
Make the required documents accessible
Under Rule 138A, the person in charge of the conveyance must carry the invoice, bill of supply or delivery challan, as applicable, and a copy of the e-way bill or its number. The number may be carried electronically; GSTN guidance says it can be quoted to an officer. See Rule 138A in the CGST Rules and the GSTN FAQ.
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Update the vehicle or transport document when it changes
Part B must reflect the conveyance or mode actually carrying the goods. If there is trans-shipment, a breakdown or a vehicle change, update the transport information through the applicable portal process before proceeding. The assigned or current transporter, or the generator in the circumstances allowed by the portal, may make the update. Do not assume the original vehicle entry remains valid after a change.
Use a consolidated bill appropriately
When multiple consignments travel in one conveyance, a consolidated e-way bill can be generated where appropriate. It is a trip-level document for the combined movement; it does not replace the individual e-way bills or restart their validity periods.
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How long is an e-way bill valid?
GSTN’s current FAQ states that regular cargo receives one day of validity for every 200 km or part of 200 km, while over-dimensional cargo (ODC) receives one day for every 20 km or part. Validity begins when the first Part B entry is made; later Part B entries do not recalculate the start or duration. The portal applies its stated day and expiry rules, so check the validity shown for the bill rather than relying on a rough arrival estimate. See the current GSTN validity FAQ.
| Movement category | GSTN FAQ distance basis | What to check |
|---|---|---|
| Regular cargo | One day per 200 km or part | Approximate distance entered and portal expiry |
| Over-dimensional cargo (ODC) | One day per 20 km or part | Whether the consignment qualifies as ODC under applicable guidance |
Some official pages remain inconsistent. The GSTN homepage says Notification No. 94/2020 changed regular validity from 100 km per day to 200 km per day effective 1 January 2021, and the current GSTN FAQ also gives 200 km per day for regular cargo. However, an older CBIC rules page and FAQ material still display earlier 100 km wording or a superseded-looking validity table. For operational use, follow the current applicable legal instrument and live portal instructions; do not apply an older distance table without checking whether it remains relevant to the specific movement.
What if a delay puts the consignment beyond validity?
Use the portal’s extension facility only when exceptional circumstances prevent completion within the bill’s validity. GSTN guidance identifies events such as a natural calamity, law-and-order issue, trans-shipment delay or conveyance accident. The extension process calls for current-location information, remaining distance, updated transport details and a specific reason. Check the current portal procedure and applicable rules before relying on an extension.
Do not wait until after expiry to discover that the consignment cannot reach its destination in time. Monitor progress against the displayed expiry and act through the permitted portal process if an exceptional delay arises.
What if the bill contains an error or the movement is cancelled?
A generated e-way bill cannot be edited. GSTN’s FAQ says the available correction route is cancellation followed by generation of a new bill with correct details. Cancellation must be made within 24 hours of generation and is subject to verification restrictions: a bill already verified in transit cannot be cancelled through this route. If the goods will not move, or the movement or details will differ, do not proceed on an incorrect bill; create a valid replacement where required before movement.
A recipient can accept or reject bill details through the portal. CBIC’s rule page provides for deemed acceptance if the recipient does not communicate a response within 72 hours of the details being made available, or by delivery, whichever is earlier. Recipient silence should not be treated as a correction of wrong transport information.
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Portal validations and workflows change. GSTN announcements include additional generation validations and rail-mode restrictions effective 2 December 2025, as well as document-date controls announced in December 2024, including 180-day generation and 360-day extension controls. The API documentation provides workflow-specific validation notes. GSTN also announced on 30 July 2026 that proposed changes relating to e-way bill closure functionality and mandatory ship-to GSTIN were kept on hold; that announcement does not make those proposed changes mandatory. Review the GSTN portal announcements and the API documentation for the current process applicable to your transaction.
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