The E-Way Bill is an electronic document required for the movement of goods worth more than ₹50,000 (taxable value) within or between states in India — generated on the GST E-Way Bill portal before the goods begin their journey. Non-compliance with e-way bill rules is one of the most common reasons for detention of vehicles, seizure of goods, and penalties during transit. This guide covers everything about e-way bill generation, validity, exemptions, and compliance.
💡 Goods moving without an e-way bill? This is a major GST compliance risk — your vehicle can be detained and goods seized. Our CA team helps businesses set up e-way bill processes correctly. Send an Enquiry →
1. When is an E-Way Bill Required?
- Movement of goods where taxable value exceeds ₹50,000 — for supply, return, or any other reason
- Required for inter-state movement of all goods including exempt goods (with some exceptions)
- Required for intra-state movement in most states (state-specific thresholds — some states have ₹1 lakh threshold for certain goods)
- Required even for non-supply movements — job work, branch transfers, goods sent for exhibition, goods on approval
- Required for goods transported by own vehicle, hired vehicle, railway, air, or ship
2. Key E-Way Bill Exemptions
- Goods transported within a state by non-motorised conveyance (cycle, cart)
- Goods under customs seal moving from customs port to ICD
- Goods transported by defence forces under Ministry of Defence
- Empty cargo containers
- Goods consigned to / from Government ministries under Central/State Government
- Certain exempted goods as notified: fresh fruits and vegetables, milk, eggs, curd, natural honey, newspapers, crude petroleum, LPG for domestic supply, postal baggage
- Goods moved within 10 km to a weighbridge (for weighment only)
E-way bill exemptions vary by state and by goods category. Before moving goods without an e-way bill, confirm the exemption applies. Our CA team advises on state-specific rules.
Check My E-Way Bill Requirement →3. How to Generate an E-Way Bill
- Portal: the official government portal — login with GST credentials
- Part A — Supply details: GSTIN of supplier and recipient, place of dispatch and delivery, invoice number and date, goods description, HSN code, taxable value, GST rate and amount
- Part B — Transport details: Vehicle number (for road transport) or transport document number (for rail/air/ship). Part B can be updated later — before goods begin moving.
- Who generates: Supplier (if supplying), recipient (if supplier not registered), transporter (if authorised by supplier/recipient)
- For e-invoice eligible taxpayers: E-way bill is auto-generated when e-invoice is created on IRP (for goods movement) — no separate generation needed
4. E-Way Bill Validity
| Distance | Validity |
|---|---|
| Up to 200 km | 1 day |
| 200 km to 400 km | 3 days (1 additional day per 200 km) |
| 400 km to 600 km | 5 days |
| 600 km to 1000 km | 7 days |
| Above 1000 km | 15 days |
| ODC (Over Dimensional Cargo) | 1 day for every 20 km |
If goods cannot reach the destination within validity due to exceptional circumstances (accident, trans-shipment delay, natural calamity), the e-way bill can be extended before expiry — up to 8 hours before or after expiry.
5. Penalties for E-Way Bill Violations
- Moving goods without e-way bill: Penalty of ₹10,000 or tax amount — whichever is higher + goods and vehicle can be detained until penalty is paid
- Expired e-way bill: Same penalty as no e-way bill
- E-way bill details don't match goods: Seizure of goods and vehicle — tax, interest, and 100% penalty applicable
E-Way Bill Compliance Setup & Training — For Your Business and Logistics Team
Our CA team helps businesses set up e-way bill generation processes, train staff, integrate with Tally/accounting software, and handle compliance for all inward and outward goods movements across India including Banda, NCR, UP, and pan-India.
E-Way Bill Compliance Help →Disclaimer: This article is for general informational and educational purposes only, representing our professional views as Chartered Accountants. It does not constitute legal or tax advice. Laws are subject to change. Please consult our team for situation-specific guidance.