E-Way Bill Rules: When You Need One and How to Generate It
When you need an e-way bill, how long it stays valid, and how to generate one on the e-way bill portal step by step.
Gaddibook Team · · 3 min read
An e-way bill is an electronic document you need to move goods above a certain value. Without it, the goods and the vehicle can be stopped and a penalty charged. If you are a distributor or wholesaler who ships goods every day, these are the rules to know.
When do you need an e-way bill?
You need an e-way bill when you move goods worth more than ₹50,000 in one consignment, including GST. This applies to:
- Sales, both within your state and to other states
- Purchase returns and stock transfers between your branches
- Goods sent for job work, on approval and similar movements
Some states set a higher limit for movement within the state, so check your state's rule.
When is it not needed?
- Consignment value up to ₹50,000, except in special cases such as inter-state job work and handicraft goods
- Goods moved by a non-motorised vehicle, like a hand cart
- Goods that are exempt from GST, such as fresh fruit and vegetables
Part A and Part B
| Part | What it contains | Who fills it |
|---|---|---|
| Part A | Buyer's GSTIN, delivery place, invoice number and date, value, HSN code and reason for transport | Supplier, buyer or transporter |
| Part B | Vehicle number, or the transport document number for rail, air or ship | The person moving the goods |
The e-way bill can be used only once Part B is filled. Part B is not needed when goods move up to 50 km within the same state between your business and the transporter's place, or from the transporter to the buyer.
How long is an e-way bill valid?
| Type of cargo | Validity |
|---|---|
| Regular cargo | 1 day for every 200 km or part of it |
| Over-dimensional cargo | 1 day for every 20 km or part of it |
Each day ends at midnight. For example, an e-way bill generated at 10 pm on Monday for a 150 km trip is valid until midnight on Tuesday.
If the goods cannot reach in time, you can extend the validity within 8 hours before or after it expires.
How to generate an e-way bill
- Log in to the e-way bill portal (ewaybillgst.gov.in).
- Go to E-waybill → Generate New.
- Choose the transaction type (outward or inward), sub-type (for example, supply) and document type (for example, tax invoice).
- Enter the document number and date, the buyer's GSTIN and address, and item details with HSN code and value.
- Enter the transporter details and approximate distance.
- Fill Part B with the vehicle number, or leave it for the transporter to update.
- Click Submit. You get a 12-digit e-way bill number (EBN). Share it with the driver or print it.
If you issue e-invoices, you can generate the e-way bill together with the IRN, so you do not enter the details twice.
Changing or cancelling an e-way bill
- Vehicle change: update Part B if the goods move to another vehicle on the way.
- Cancel: within 24 hours of generation, if the goods were not moved and the bill has not been verified by an officer.
- Part A cannot be edited after generation. Cancel it and create a new one instead.
Penalty for moving goods without an e-way bill
If goods move without a valid e-way bill, officers can detain the goods and the vehicle. The minimum penalty is ₹10,000 or the tax involved, whichever is higher, and it can be much more to release detained goods.
Common mistakes
- Wrong vehicle number in Part B
- Value or HSN code in the e-way bill not matching the invoice
- Letting the e-way bill expire on long trips
- Forgetting an e-way bill for stock transfers between branches
Billing and dispatch with Gaddibook
Gaddibook keeps your invoices, HSN codes and buyer details in one place, so everything you need for an e-way bill is ready before the truck leaves. See Gaddibook for distributors, read how to make a GST invoice, or view pricing.