If you move goods by road in India, the e-way bill is the document you are most likely to be asked for at a checkpoint. Getting it wrong can mean a truck held at the roadside, a penalty and an unhappy customer. The good news is that the core rules are simple. This guide explains when an e-way bill is needed, who generates it, how long it stays valid and the mistakes that cause most problems.
Important: GST rules, thresholds and exemptions are changed by notification from time to time, and some states set their own thresholds for movements within the state. Use this guide to understand the system, then confirm the current rules on the official e-way bill portal or with your CA before relying on them.
What an e-way bill is
An e-way bill (electronic way bill) is an electronic document generated on the government's e-way bill portal for the movement of goods. It records who is sending the goods, who is receiving them, what they are, their value and the vehicle carrying them. Tax officers can check it during transit, which is why the driver must carry the e-way bill number or a copy.
When it is needed
As a general rule, an e-way bill is required when goods worth more than ₹50,000 are moved, whether the movement is because of a sale, a transfer between branches, a return, a job-work movement or another reason. The value is the consignment value as per the invoice or challan, including GST. Some states apply different thresholds for movements within the state, and certain goods and situations are exempt, so check your specific case.
There are also situations where an e-way bill can be required even below the threshold, such as certain inter-state movements of goods for job work and handicraft goods. Your CA can confirm whether any of these apply to you.
Part A and Part B
An e-way bill has two parts. Part A holds the details of the consignment: the GSTINs of supplier and recipient, place of delivery, invoice or challan number and date, value of goods, HSN code and the reason for transport. Part B holds the transport details, chiefly the vehicle number. An e-way bill is only valid for movement once Part B is filled in.
Who generates it
The registered person causing the movement of goods, usually the supplier, generates the e-way bill. The recipient can generate it in some cases, and the transporter can generate it on behalf of the consignor if authorised. If the consignor has not generated one and the value exceeds the threshold, the transporter is expected to. When the vehicle changes during the journey, for example when part-load cargo moves from a pickup vehicle to a long-haul truck at a hub, Part B must be updated with the new vehicle number.
Businesses that use e-invoicing can often have the e-way bill generated from the e-invoice details, which reduces data entry. For part-load trucks carrying many consignments, the transporter can generate a consolidated e-way bill that lists the individual e-way bills on board.
How long it is valid
Validity depends on distance. For normal cargo, an e-way bill is valid for one day for every 200 km or part of it. For over-dimensional cargo, which moves much more slowly, the allowance is far shorter per day. A "day" is counted from the time of generation and runs until midnight of the following day, so the first day can be longer than 24 hours.
| Approx. distance (normal cargo) | Validity |
|---|---|
| Up to 200 km | 1 day |
| 201 – 400 km | 2 days |
| 401 – 600 km | 3 days |
| 1,000 km | 5 days |
| 1,421 km (e.g. Delhi–Mumbai) | 8 days |
You can see the validity worked out for specific lanes on our freight route pages, such as Delhi to Mumbai and Bangalore to Chennai.
If goods cannot reach their destination within the validity period because of something like a breakdown, accident or natural event, the e-way bill can usually be extended within a window around its expiry, with a reason. If the movement is cancelled, the e-way bill can be cancelled within a short period after generation, provided it has not been verified in transit.
Documents the driver should carry
- The invoice, bill of supply or delivery challan for the goods
- The e-way bill number or a printed copy (or the consolidated e-way bill for part-load trucks)
- The lorry receipt (LR) or consignment note from the transporter
- The vehicle's registration and the driver's licence
Common mistakes that hold trucks
- Wrong vehicle number in Part B, or not updating it after a transfer at a hub.
- An expired e-way bill because the truck was delayed and nobody extended it.
- A value or HSN code that does not match the invoice.
- Splitting a consignment into several invoices below the threshold to avoid an e-way bill. Officers look at the actual movement, and this can be treated as evasion.
- Missing the e-way bill for branch transfers or returns, on the mistaken belief that it is only needed for sales.
What happens if you get it wrong
Moving goods without a valid e-way bill where one is required can lead to the goods and vehicle being detained, with penalties that can be substantial and are linked to the tax involved. Even a minor mismatch can cause delays while it is sorted out. The cost of a held truck usually far outweighs the minutes it takes to get the e-way bill right.
How transporters fit in
A good transporter will ask for the e-way bill before the truck leaves, check that the details match the invoice and vehicle, update Part B when the vehicle changes, and alert you if a delay threatens the validity. When comparing transporters, ask how they handle e-way bills, especially on part-load lanes where cargo is transferred between vehicles. Our goods transport page explains what to expect from a verified transporter.
Quick checklist before dispatch
- Is the consignment value above the threshold for this movement and state?
- Is Part A complete and matched to the invoice?
- Is Part B filled with the correct vehicle number?
- Is the validity enough for the distance, with a margin for delays?
- Does the driver have the e-way bill, invoice and LR?
Frequently asked questions
Is an e-way bill needed for goods below ₹50,000? Generally not, but there are exceptions, such as certain job-work and handicraft movements, and some states set different thresholds for movements within the state. Check the current rules for your case.
Who is responsible if the e-way bill is wrong? The person who generated it is responsible for its contents, but the goods and the vehicle are what get held at a checkpoint. That is why both the consignor and the transporter should check it.
Can one truck carry goods on several e-way bills? Yes. That is normal for part load, and the transporter can generate a consolidated e-way bill listing every e-way bill on board.
The bottom line
For most businesses, the e-way bill comes down to a few habits: generate it for every movement above the threshold, keep the details matched to the invoice, update the vehicle when it changes, and watch the validity on long lanes. Confirm the current rules on the official portal or with your CA, and choose transporters who check the paperwork before the truck moves. Compare verified, GST-registered transporters with e-way-bill support on our B2B platform. For the tax on the freight itself, see our guide to GST on goods transport.