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For most GST-covered movements in India, an e-way bill is generally required when the consignment value exceeds ₹50,000. The person arranging the movement must account for the applicable exceptions, generate the bill before transport, and ensure the driver has the required transaction document and e-way bill details. Under the amended central rule, ordinary validity is calculated in 200 km intervals—not the 100 km interval still shown in some older official summaries.
When is an e-way bill required?
Under Rule 138 of the Central Goods and Services Tax (CGST) Rules, the general requirement applies when a registered person causes the movement of goods with a consignment value exceeding ₹50,000. The rule covers movement for a supply, for reasons other than a supply, and inward supplies from an unregistered person. The e-way bill must be arranged before the movement begins.
The ₹50,000 figure is a general threshold, not a universal exemption for lower-value consignments. The rules prescribe special cases where an e-way bill may be required irrespective of value, including specified inter-state job-work and handicraft movements. Conversely, specified exempt goods do not require one. Check the applicable Rule 138 provision and any state notification for the goods and route; do not infer the answer from value alone.
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A registered consignor or recipient may generate the e-way bill. Alternatively, the transporter can generate it after the registered person supplies the required Part A information. An unregistered transporter must enroll on the e-way bill portal, according to the official GSTN e-Way Bill FAQ. This means responsibility for the document and responsibility for physically carrying the goods can sit with different parties: they should agree in advance who will complete the bill and provide the transport details.
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What to check before deciding
- Whether the movement is for a supply, another reason, or an inward supply from an unregistered person.
- The consignment value and whether a special rule requires a bill regardless of value.
- Whether the goods are exempt from the e-way bill requirement.
- The origin and destination states, route, mode of transport, and any applicable state notification.
The central framework is national, but a shipment-specific decision can depend on these details and current notifications. The rules discussed here do not establish a state-specific answer for every route or type of goods.
What documents and details should be ready?
Documents the driver should have
The person in charge of the conveyance must carry the applicable invoice, bill of supply, or delivery challan, along with either a copy of the e-way bill or its number. Rule 138 permits the e-way bill number to be mapped to an RFID device embedded in the conveyance where the Commissioner has notified that arrangement. In specified circumstances, a notification may require the invoice, bill of supply, bill of entry, or delivery challan instead of the e-way bill.
- Invoice, bill of supply, or delivery challan, as applicable to the transaction.
- E-way bill copy or e-way bill number, unless a notified RFID arrangement applies.
Use the transaction document that fits the movement; the list is not a direction to carry all document types for every consignment. The applicable notification and facts of the shipment determine whether a special document rule applies.
Information used to generate the bill
The official FAQ identifies the tax invoice, bill of sale, or delivery challan and transport identification details as inputs. Depending on the movement, these include a transporter ID, transporter document number, or vehicle number. The portal uses Part A for consignment information and Part B for transport details. For an unregistered consignor or consignee, the FAQ describes using “URP” in the corresponding GSTIN field.
Before movement, the parties should check that the transaction document and the entered consignment information agree, and that the transport details reflect the actual conveyance. This is particularly important where the bill is generated by someone other than the person arranging the goods, because errors cannot simply be edited after generation.
If the e-way bill contains an error
The FAQ says an e-way bill cannot be edited. If the goods have not been transported, or are not being transported according to the submitted details, the rule allows cancellation within 24 hours of generation. A bill cannot be cancelled after it has been verified in transit. The practical correction route is therefore to cancel when the legal conditions still permit and generate a corrected bill; do not assume that a typo can be fixed in place or that cancellation remains available after transit verification.
How long is an e-way bill valid?
The amended central Rule 138 bases ordinary validity on one day for the first 200 km, followed by one additional day for every further 200 km or part of 200 km. A different, shorter-distance interval applies to over-dimensional cargo and specified multimodal movements that include a ship leg.
| Movement category | Validity calculation |
|---|---|
| Ordinary cases | One day for up to 200 km; one additional day for every further 200 km or part thereof |
| Over-dimensional cargo, or specified multimodal shipment with at least one ship leg | One day for up to 20 km; one additional day for every further 20 km or part thereof |
The ordinary rule makes a 300 km movement one day for the first 200 km plus one additional day for the remaining distance, subject to the applicable rule details and the portal’s displayed calculation. “Or part thereof” matters: a distance that extends beyond an interval does not wait until the next complete 200 km to add a day. The 20 km calculation is limited to the categories stated in the rule; it is not the general calculation for every truck carrying long or bulky goods.
Why some official pages still say 100 km
Some CBIC online material and portions of the official FAQ still display the former 100 km interval. GSTN announcements identify Notification No. 94/2020–Central Tax as changing the ordinary interval from 100 km to 200 km per day from 1 January 2021, and the amended rule text reflects the 200 km calculation. For the current national rule, use the amendment and GSTN announcement rather than treating the older summary wording as current.
The legal calculation runs from the relevant e-way bill generation time. The FAQ also describes portal behavior in terms of the first Part B entry and the distance entered. Because that operational explanation and the legal rule are not phrased identically, check the validity displayed by the live portal for the actual consignment instead of relying on an old FAQ example or calculating a dispatch deadline from memory.
Can validity be extended?
An extension is provided for exceptional circumstances that prevent transport from being completed within the bill’s validity. The amended rule permits the transporter carrying the goods to extend validity after updating the required Part B details. The extension must be requested within eight hours before or after expiry.
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Before relying on an extension, establish what prevented the movement, whether the person requesting it is the transporter carrying the goods, and what Part B information must be updated. Check the portal’s live instructions and the current rule at the time of dispatch, particularly if the bill is close to expiry.
What penalties and enforcement action can apply?
Section 129 of the CGST Act allows detention or seizure of goods and the conveyance when goods are transported or stored in transit in contravention of the Act or rules. The amount required for release depends on the statutory branch that applies, including whether the owner comes forward and whether the goods are exempt. These amounts are not a single fixed “fine for no e-way bill.”
| Situation in section 129 | Statutory release amount described in the Act |
|---|---|
| Owner comes forward; taxable goods | Applicable tax plus a penalty equal to 100% of the tax payable on the goods |
| Owner comes forward; exempt goods | 2% of the value of the goods or ₹25,000, whichever is less |
| Owner does not come forward; taxable goods | Penalty equal to 50% of the value of the goods, reduced by the tax amount paid |
| Owner does not come forward; exempt goods | 5% of the value of the goods or ₹25,000, whichever is less |
The Act also allows security equivalent to the applicable amount. The relevant amount and process depend on the facts, the status of the goods, and whether the owner comes forward; the figures above should not be applied without determining which statutory branch governs the case.
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Notice, hearing, and timing
The officer must issue a notice and an order, and the affected person must be given an opportunity to be heard. If the amount is not paid within seven days of detention or seizure, further proceedings under section 130 may be initiated. For perishable or hazardous goods, or goods likely to depreciate in value, the officer may shorten that period. A dispute over a shipment should therefore be assessed against the notice and order actually issued, not an assumed automatic penalty.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Which portal changes matter before dispatch?
Portal validations are operational controls and are separate from the ordinary transit-validity calculation. GSTN’s announcement dated 18 December 2024 described validations effective from 1 January 2025 that limit e-way bill generation to within 180 days of the document date and restrict extension beyond 360 days from generation. Those limits do not mean an e-way bill remains valid for 180 or 360 days during transport.
As of the GSTN notice dated 30 July 2026, specified changes concerning e-way bill closure functionality and mandatory Ship-to GSTIN had been kept on hold. Because portal requirements can change independently of the underlying transit intervals, check the GSTN E-Way Bill System announcements and the live portal close to dispatch. Do not act on a proposed or paused validation as though it were already in force.
A practical pre-dispatch sequence
- Classify the movement. Identify the reason for movement, the goods, the parties’ registration status, and the route. Check Rule 138 exemptions, special-value cases, and any state notification relevant to the states involved.
- Confirm the threshold and category. Apply the general exceeding-₹50,000 threshold only after checking whether the goods are exempt or a special movement rule changes the result.
- Prepare the transaction document. Have the applicable invoice, bill of supply, or delivery challan available and use the correct document details in the bill-generation process.
- Agree who will generate the e-way bill. The registered consignor or recipient may generate it, or the transporter may do so using the registered person’s Part A information. Ensure the transporter is enrolled if unregistered.
- Enter and verify transport details. Complete the relevant Part A and Part B information, including transporter or vehicle details as applicable. Confirm that the submitted information matches the planned movement.
- Check the portal’s validity and carry documents. Use the live validity displayed for the shipment. Ensure the person in charge has the required transaction document and e-way bill copy or number before movement starts.
- Respond to changes lawfully. If the submitted details are wrong, use cancellation and regeneration only where cancellation is still permitted. If exceptional circumstances prevent timely transport, assess the extension conditions and update Part B within the prescribed window.
The central rule provides the framework, but the correct answer for an individual consignment turns on value, movement reason, goods category, route, distance, transport mode, document accuracy, and current notifications. This guide describes the national framework as of 13 October 2026; it is not shipment-specific legal advice.
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