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Key takeaways
- An e-way bill is an electronic document generated on the GST portal for the movement of goods, generally when the consignment value exceeds INR 50,000.
- Validity is one day for each 200 km or part of it for a normal vehicle, under rule 138(10) as summarised by GST guides.
- It can be generated by the supplier, the recipient or the transporter. It carries Part A for details of goods and Part B for transport.
- State rules, exemptions and special goods change the picture. Check before you move.
Free PDF and Excel: E-way bill pre-dispatch checklist and log. Get it below
What an e-way bill is
An e-way bill is an electronic document generated on the GST e-way bill portal that is required to move goods above a value threshold under Indian GST law.
Think of it as the electronic permit that travels with a consignment. Part A holds the goods, the invoice and the parties. Part B holds the vehicle. Without Part B filled in, the bill is incomplete and cannot be used for movement.
A Pune manufacturer sends goods worth INR 1,20,000 to a customer in Chennai, about 1,200 km away. The e-way bill is valid for six days at one day per 200 km. The truck is delayed by floods and arrives on day seven. The transporter must extend validity before the bill expires and records the reason.
Without the extension the vehicle would be moving on an expired bill, which invites a penalty at inspection.
Working out validity
Enter the distance and consignment value. The tool applies the usual rule of one day per 200 km or part of it, and the INR 50,000 value test. State rules and exemptions may differ.
Free PDF and Excel
E-way bill pre-dispatch checklist and log
A pre-dispatch checklist, a Part A and Part B worksheet and a log of bills with validity dates.
- Pre-dispatch checklist
- Part A and Part B worksheet
- Validity table
- Excel log that works out expiry dates
Quick reference
| Point | Position |
|---|---|
| Value limit | Generally INR 50,000 for the consignment, with state-specific rules for movements inside a state |
| Validity | One day for each 200 km or part of it for a normal vehicle |
| Generated by | Supplier, recipient or transporter, depending on who arranges movement |
| Parts | Part A: goods, invoice, parties. Part B: vehicle and transport details |
| Needed with | Tax invoice, bill of supply or delivery challan |
The documents that go with it are on GST tax invoice, delivery challan and bill of supply.
Last checked: 19 October 2026. Validity rule checked against a published summary of rule 138(10). The value threshold and state variations are from published GST guides. Confirm with the e-way bill portal and a chartered accountant.
Where it goes wrong
- Moving goods on an invoice but no e-way bill.
- Part B not updated when the vehicle changes.
- Validity expires mid-route with no extension.
- Wrong HSN or value that does not match the invoice.
- Assuming a movement inside a state follows the same limit as an inter-state one.
- Value and distance have been checked.
- Invoice, bill of supply or challan is ready.
- Part A is complete.
- Vehicle number is entered in Part B.
- Validity covers the route and expected delay.
- Driver has the bill number.
Frequently asked questions
When is an e-way bill required?
Generally for the movement of goods with a consignment value above INR 50,000, subject to exemptions and state rules.
How long is an e-way bill valid?
One day for each 200 km or part of it for a normal vehicle.
Who generates an e-way bill?
The supplier, recipient or transporter, depending on who arranges the movement.
Do I need an e-way bill for a delivery challan?
If the movement meets the value and other conditions, yes. A challan covers the justification but not the permit.
What happens if the bill expires in transit?
It must be extended before expiry as the rules allow. A vehicle on an expired bill risks a penalty.