An E-Way Bill is required before moving goods worth more than ₹50,000 (per consignment, including tax) by a conveyance, whether inter-state or intra-state. States may set their own intra-state threshold. The rules are in Rules 138 to 138E of the CGST Rules, 2017; some situations need an E-Way Bill regardless of value and some goods and movements are exempt.
Key requirements at a glance
| Topic | Requirement |
|---|---|
| Value threshold | Consignment value above ₹50,000 (states may notify a different intra-state limit) |
| Who generates | Registered supplier or recipient; the transporter if neither has |
| Form | FORM GST EWB-01 (Part A and Part B) |
| Document age | Base document dated within 180 days of generation (from 1 Jan 2025) |
| Validity | 1 day per 200 km; 1 day per 20 km for ODC (details) |
| Cancellation | Within 24 hours of generation, if not verified in transit |
| Rejection by recipient | Within 72 hours of details being made available, or before delivery, whichever earlier |
| Consolidated EWB | FORM GST EWB-02 for multiple consignments in one vehicle |
| Login security | 2-factor authentication mandatory for all users from 1 April 2025 |
Cases that need an E-Way Bill even below ₹50,000
- Inter-state movement of goods sent by a principal to a job worker.
- Inter-state movement of handicraft goods by a person exempt from registration.
Common exemptions
An E-Way Bill is not required in several situations listed in Rule 138(14) and its Annexure. Common ones include:
- Goods transported by a non-motorised conveyance.
- Goods listed in the Annexure to Rule 138 (for example certain fresh produce, LPG for household use, currency, jewellery and others).
- Goods moved from a customs port, airport, air cargo complex or land customs station to an ICD or CFS for clearance, and certain customs-sealed movements.
- Goods moved up to 20 km to a weighbridge and back, with a delivery challan.
- Empty cargo containers.
- Movement to or from Nepal or Bhutan.
Part B relaxation for short distances
Vehicle details in Part B may be skipped for movement up to 50 km within the same State/UT from the consignor’s place to the transporter’s place for further transport, or from the transporter’s place finally to the consignee. This relaxes only Part B; the E-Way Bill itself may still be needed.
Documents the driver must carry
- The invoice, bill of supply or delivery challan.
- A copy of the E-Way Bill (physical or electronic) or the E-Way Bill number mapped to an RFID device on the vehicle, where applicable.
Blocking of E-Way Bill generation (Rule 138E)
A taxpayer who has not filed GSTR-3B for two or more consecutive tax periods (or the corresponding quarters for quarterly filers) is blocked from generating E-Way Bills. Others also cannot generate E-Way Bills with that GSTIN as supplier or recipient. Filing the pending returns lifts the block; an application in FORM EWB-05 can be made to the officer for unblocking where justified.
Penalties and detention
- Goods moved without a valid E-Way Bill where one is required can be detained or seized along with the conveyance under Section 129 of the CGST Act, released on payment of the applicable penalty.
- Under Section 122, transporting goods without the prescribed documents attracts a penalty of ₹10,000 or the tax sought to be evaded, whichever is higher.
- If a vehicle is held for more than 30 minutes, the transporter can report it in FORM GST EWB-04.
Penalty amounts depend on facts and current law; consult a GST professional for any notice or detention.
Recent and pending system changes
- 1 Jan 2025: 180-day document rule and 360-day extension cap.
- 1 Apr 2025: 2FA mandatory for all users.
- 1 Jul 2025: E-Way Bill 2.0 portal (ewaybill2.gst.gov.in) launched alongside the main portal.
- 2026: GSTN announced a mandatory Ship-To GSTIN field and a voluntary E-Way Bill closure facility, then put both on hold before the planned 1 August 2026 start. Check the portal for the latest status.
FAQs
Is the ₹50,000 limit per invoice or per vehicle?
It applies to the consignment value. Where a transporter carries several consignments, each consignment above the limit needs its own E-Way Bill, which can then be consolidated.
Does the value include GST?
Yes. The value is the value on the invoice, bill of supply or challan, including tax, but excluding the value of exempt supplies where the invoice covers both.
Can an unregistered person generate an E-Way Bill?
Yes, using the citizen option. When an unregistered supplier sells to a registered recipient, the recipient is responsible as if it were the supplier.
Is an E-Way Bill needed for services?
No. E-Way Bills relate to the movement of goods only.