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One free scan finds every outdated or missing driver and matches the right update for your exact hardware.Free scan · exact hardware matchFor most GST-covered goods movements in India, an e-way bill is required when the consignment value exceeds ₹50,000, subject to exemptions and special cases. The person in charge of the vehicle should have the applicable invoice, bill of supply or delivery challan and an e-way bill copy or number available during transit. Under the amended central rule, ordinary validity is calculated in 200 km intervals—not the older 100 km intervals still shown on some official summaries.
When is an e-way bill required?
Under Rule 138 of the Central Goods and Services Tax (CGST) Rules, a registered person who causes goods to move generally has to arrange an e-way bill when the consignment value exceeds ₹50,000. The rule covers movement for a supply, for reasons other than a supply, and inward supply from an unregistered person. The threshold is a general rule, not a guarantee that a movement below ₹50,000 needs no e-way bill.
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Some prescribed movements can require an e-way bill irrespective of value, including specified inter-state job-work and handicraft movements. Conversely, goods covered by an applicable exemption may not require one. The answer can depend on the goods, reason for movement, route and state notifications. Check the applicable Rule 138 provisions and notifications for the actual consignment rather than applying the threshold in isolation.
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Who arranges it?
A registered consignor or recipient may generate the e-way bill. A transporter may generate it after the registered person supplies the required Part A information. An unregistered transporter must enroll on the e-way bill portal before using the transporter workflow, according to the official FAQ. The party arranging the bill should coordinate with the carrier so that the transport details are accurate before the goods leave.
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What documents and details should be ready?
For the journey, the person in charge of the conveyance must carry the relevant transaction document and make the e-way bill available. Rule 138 also allows 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.
- Transaction document: invoice, bill of supply or delivery challan, as applicable to the movement.
- E-way bill proof: a copy of the e-way bill or its number; an RFID mapping may apply where notified.
- Generation information: the official FAQ lists a tax invoice, bill of sale or delivery challan, together with transporter ID, transporter document number or vehicle number, as applicable.
- Transport details: the portal workflow has Part A and Part B; Part B contains the transport details used for the movement.
If a consignor or consignee is unregistered, the official FAQ says to use “URP” in the corresponding GSTIN field. The exact information required can vary with the transaction and transport arrangement, so the person entering the details should check the live portal requirements for that movement.
How to prepare and correct an e-way bill
The key practical task is to make the document details and the actual journey agree. An e-way bill with a wrong document reference, vehicle detail or other submitted information can create a compliance problem even if a bill was generated. There is no general editing facility for a submitted e-way bill, according to the official FAQ.
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Outbyte PC Repair FREERepair Windows errors before they cause bigger problemsFix Now →Outbyte Driver Updater FREEScan for outdated or missing drivers - takes under a minuteDriver Scan →- Identify the movement: establish the goods, consignment value, reason for movement, parties, route and transport mode. Check whether the general threshold applies or a special rule or exemption changes the result.
- Assemble the supporting information: use the appropriate invoice, bill of supply or delivery challan and obtain the transporter ID or relevant transporter document or vehicle details.
- Complete the portal information: enter the transaction particulars in Part A and the applicable transport information in Part B. Use “URP” for an unregistered party’s GSTIN field as described in the official FAQ.
- Check the generated record against the shipment: confirm that the supporting document and the transport details reflect the goods and movement that will actually take place, then ensure the carrier can access the required proof.
- Correct an error by cancellation and regeneration: where the bill is wrong, cancel it and generate a corrected one rather than relying on an edit. Rule 138 permits cancellation within 24 hours of generation when the goods are not transported or are not transported according to the submitted details. Cancellation is not allowed after the e-way bill has been verified in transit.
Portal validations can change independently of the core transit-validity rule. GSTN’s announcement dated 18 December 2024 described validations effective 1 January 2025 that limit generation to within 180 days of the document date and restrict extensions beyond 360 days from generation. These are portal-system limits, not the ordinary number of days an e-way bill remains valid for a journey.
How long is an e-way bill valid?
The amended national rule calculates ordinary validity using 200 km intervals. A different 20 km interval applies to over-dimensional cargo and to specified multimodal transport involving at least one ship leg.
| Movement category | Validity calculation under the amended central rule |
|---|---|
| Ordinary cases | One day for up to 200 km, then one additional day for every further 200 km or part of 200 km. |
| Over-dimensional cargo, or specified multimodal movement with at least one ship leg | One day for up to 20 km, then one additional day for every further 20 km or part of 20 km. |
The relevant date is the date the e-way bill is generated, and the rule counts validity from its time of generation. For example, an ordinary 300 km movement falls into two validity intervals: one day for the first 200 km and one additional day for the remaining part. This illustrates the interval calculation; check the portal’s displayed expiry for a live shipment and account for any applicable category-specific notification.
Why do some official pages say 100 km?
The older 100 km wording remains on parts of the CBIC online Rule 138 material and in portions of the official FAQ. It is stale for the ordinary national interval: Notification No. 94/2020–Central Tax amended the rate to 200 km per day from 1 January 2021, as reflected in GSTN’s announcement and the amended rules text. Use the amended rule for the current central calculation, and verify the portal result rather than relying on an older FAQ example.
What if the journey cannot be completed in time?
An extension is not an automatic cure for routine delay. Where exceptional circumstances, including trans-shipment, prevent completion within the validity period, the transporter carrying the goods may extend the e-way bill after updating the required Part B details. The amended rule allows the extension within eight hours before or after expiry.
The official FAQ gives examples of circumstances that may prevent timely movement, such as a natural calamity, law-and-order problems, trans-shipment delay or vehicle accident. Whether a particular event supports an extension depends on the circumstances and the prescribed process. Update the transport details as required and use the portal’s live calculation; do not assume that any delay qualifies or that a bill can be extended without the required information.
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What penalties and enforcement can apply?
Section 129 of the CGST Act authorizes detention or seizure of goods and the conveyance when goods are transported or stored in transit in contravention of the Act or rules. It does not create one flat “no e-way bill fine” that applies identically to every case. The release amount depends on whether the owner comes forward, whether the goods are exempt, and the facts of the contravention.
| Statutory situation | Release amount described in section 129 |
|---|---|
| Owner comes forward; goods are not exempt | Applicable tax and a penalty equal to 100% of the tax payable on the goods. |
| Owner comes forward; goods are exempt | 2% of the value of the goods or ₹25,000, whichever is less. |
| Owner does not come forward; goods are not exempt | A penalty equal to 50% of the value of the goods reduced by the tax amount paid. |
| Owner does not come forward; goods are exempt | 5% of the value of the goods or ₹25,000, whichever is less. |
The Act also permits security equivalent to the applicable amount. The officer must issue a notice and an order, and the affected person must have 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. An officer may shorten that period for perishable or hazardous goods, or goods likely to depreciate.
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These statutory branches are why a missing or inaccurate document should not be described as carrying a single universal penalty. The result depends on the legal basis for detention, the goods’ status, whether the owner comes forward and the procedure followed. For a live detention, the notice and order, the shipment documents and the relevant current law matter.
Which rules and portal updates should be checked before dispatch?
The national framework does not settle every shipment-specific question. Before movement, check the facts that can change whether a bill is required, what must be carried and how the portal calculates expiry:
- Consignment value and the reason the goods are moving.
- Whether the goods are exempt or fall under a special category or movement rule.
- Origin and destination states, including applicable state notifications for the route.
- Whether the movement is ordinary, over-dimensional cargo or a qualifying multimodal ship-leg movement.
- Distance and consistency between the invoice or challan, Part A and Part B details.
- Any exceptional circumstance relied on to extend validity.
GSTN’s announcement page, with a relevant update shown as of 30 July 2026, said specified changes concerning e-way bill closure functionality and mandatory Ship-to GSTIN were being kept on hold. Because portal validations and notices can change, confirm the latest GSTN announcements and the live portal close to dispatch. The central rules described here are not a shipment-specific legal determination: goods type, transaction reason, value, states, mode and distance can all affect the answer.
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