GST Updates7 min read

E-Way Bill: When You Need One and How to Generate It (2026 Guide)

When is an e-way bill required, who generates it, how long is it valid, and what is the penalty for moving goods without one? A complete 2026 guide.

Team Dribble BooksJanuary 22, 2026

An e-way bill is one of those GST compliances that is easy to ignore right up until a vehicle gets stopped at a checkpoint. The moment goods worth more than ₹50,000 move without a valid e-way bill, the consignment can be detained and the penalty can equal the entire tax on the goods. That is a costly lesson for what is, in practice, a five-minute job.

The confusion is understandable. The thresholds change between inter-state and intra-state movement, some states set their own limits, certain goods are exempt, and the bill itself has two parts that different people are responsible for filling. Get any of these wrong and your documentation is technically invalid even if you raised it in good faith.

This guide walks through exactly when an e-way bill is required, when it is not, who can generate it, how to create one on the portal, how long it stays valid, and what happens if you move goods without one. By the end you will know precisely what to do before any consignment leaves your premises.

What an e-way bill is and the law behind it

An e-way bill (Electronic Way Bill) is a digital document required for the movement of goods worth more than a specified value. It is generated on the common e-way bill portal (ewaybillgst.gov.in) and carries a unique 12-digit E-Way Bill Number (EBN) that is available to the supplier, the recipient, and the transporter.

The legal basis is Rule 138 of the Central Goods and Services Tax (CGST) Rules, 2017. The rule mandates that before goods are moved, the person causing the movement must furnish the consignment details and generate an e-way bill. The document links the physical movement of goods to the underlying tax invoice or delivery challan, which is how authorities verify that goods in transit have been properly accounted for.

Think of the e-way bill as a digital pass for goods on the road. No valid pass, no lawful movement, regardless of whether your invoice and tax are perfectly correct.

When is an e-way bill required?

The headline rule is simple: an e-way bill is required when there is a movement of goods of a consignment value exceeding ₹50,000. The consignment value is the value declared in the invoice, including GST, but excluding the value of exempt goods carried in the same vehicle.

Movement in relation to a supply (a normal sale to a customer).
Movement for reasons other than supply, such as branch transfers, returns, or sending goods for repair.
Inward supply received from an unregistered person.
Inter-state movement of goods by a principal to a job worker, which requires an e-way bill regardless of the ₹50,000 value.
Inter-state movement of handicraft goods by a dealer exempt from registration, again irrespective of the value.

A note on intra-state limits

The ₹50,000 threshold is the standard for inter-state movement. For movement within a state (intra-state), several states have set their own thresholds and exemptions, and these do change. Some states, for example, set a higher limit for intra-city movement or exempt certain goods entirely.

Before relying on the ₹50,000 figure for a local delivery, always check the current notification for your specific state. The national portal and your state GST website publish the applicable intra-state limits, and treating the central rule as universal is a common cause of accidental non-compliance.

When is an e-way bill NOT required?

The 50 km Part B relaxation

Not every movement of goods needs an e-way bill. The rules carve out a clear set of exceptions, and knowing them saves needless paperwork.

Goods whose consignment value is ₹50,000 or less, except the mandatory cases noted above (inter-state job work and handicraft movement).
Goods that are exempt from GST, and the specified list of goods in the Annexure to Rule 138 (such as fresh fruits and vegetables, fresh milk, books, and certain others).
Goods transported by a non-motorised conveyance, for example a handcart or bullock cart.
Goods moved from a port, airport, air cargo complex, or land customs station to an inland container depot or container freight station for customs clearance.
Goods transported within notified areas, and movement of empty cargo containers.

Short-distance relaxation: when goods move within the same state from the consignor's place to the transporter's place (or transporter to consignee) and the distance is up to 50 km, you do not need to furnish the transport details in Part B. Part A is still required, but you can skip the vehicle number for these short hops.

Part A vs Part B: who fills what

An e-way bill (Form GST EWB-01) has two parts, and confusing them is one of the most frequent errors.

Part A captures the transaction details: GSTIN of supplier and recipient, place of delivery (PIN code), invoice or challan number and date, value of goods, HSN code, and the reason for transportation. This is essentially your invoice data.
Part B captures the transport details: the transporter ID and the vehicle number (or transport document number for rail, air, or ship). Without a valid Part B, the e-way bill is generally not valid for movement, except in the 50 km relaxation above.

In practice you can fill Part A and hand the Part B (vehicle) entry to your transporter, or do both yourself. The e-way bill is only complete and ready for the road once both parts are filled.

Who can generate the e-way bill?

The responsibility to generate the e-way bill depends on who is causing the movement, but the system gives flexibility on who actually keys it in.

The supplier (consignor), when they arrange the transport. This is the most common scenario.
The recipient (consignee), when they arrange the transport, including for inward supplies from unregistered persons.
The transporter, who must generate the e-way bill if the supplier or recipient has not done so but has furnished the Part A information. Unregistered transporters can enrol and obtain a Transporter ID for this purpose.

How to generate an e-way bill on the portal

Generating an e-way bill on ewaybillgst.gov.in is straightforward once your details are ready. Here is the step-by-step.

1Log in to the e-way bill portal with your GSTIN-linked username and password.
2From the dashboard, select 'Generate New' under the E-Way Bill menu.
3Choose the transaction type (Outward or Inward) and the sub-type (Supply, Export, Job Work, and so on).
4Fill Part A: document type and number, document date, the supplier and recipient details with GSTIN and PIN codes, and the item details including HSN code, quantity, taxable value, and tax rates.
5Fill Part B: enter the mode of transport, the approximate distance in km, the transporter name or ID, and the vehicle number (or transport document number).
6Review every field, then click Submit. The portal validates the data and generates the unique 12-digit E-Way Bill Number along with a QR code.
7Print or download the e-way bill and ensure the person in charge of the conveyance carries a copy (physical or electronic) during transit.

If you raise invoices in billing software, most of Part A can be pushed to the portal automatically through the API, so you only confirm the vehicle details. This eliminates re-typing and the transcription errors that get consignments stopped.

Validity of the e-way bill and how to extend it

An e-way bill is not open-ended. Its validity is tied to the distance the goods must travel, calculated from the time Part B is entered.

For regular cargo: one day for every 200 km (or part thereof).
For over-dimensional cargo (ODC): one day for every 20 km (or part thereof), reflecting the slower movement of oversized loads.
One day is counted as 24 hours from the relevant time, not a calendar day.

If transit takes longer than expected, perhaps due to a vehicle breakdown, natural calamity, or trans-shipment, you can extend the validity on the portal within eight hours before expiry or eight hours after expiry, by stating the reason and the remaining distance. Extend it before goods continue moving, because a lapsed e-way bill is treated as no e-way bill at all.

Penalty for moving goods without a valid e-way bill

The consequences of non-compliance are deliberately steep, because the e-way bill is a key anti-evasion tool. Moving goods worth over ₹50,000 without a valid e-way bill exposes you to several actions.

A monetary penalty equal to the amount of tax payable on the goods, or ₹10,000, whichever is higher.
Detention of the goods and the conveyance carrying them.
Seizure of the goods, with release subject to payment of the applicable tax and penalty.
In cases of intent to evade, harsher provisions and prolonged detention can apply.

Even a genuine clerical slip, such as a wrong vehicle number or a lapsed validity, can trigger detention. That is why the practical defence is simple discipline: generate the bill before dispatch, double-check the vehicle number, and watch the validity clock.

How Dribble Books generates e-way bills for you

If you are already raising GST invoices in Dribble Books, the e-way bill is largely done before you start. The software is built so that compliance happens as a by-product of normal billing, not as a separate chore.

Auto-filled Part A: every field the portal needs (GSTINs, HSN codes, values, tax, PIN codes) is pulled directly from the invoice you already created, so there is nothing to re-type.
One-click generation: create the e-way bill from the invoice screen and Dribble Books talks to the portal to fetch the E-Way Bill Number and QR code instantly.
Vehicle and transporter tracking: enter or update the vehicle number and transporter ID, with reminders before the validity expires so you can extend in time.
Cancellation built in: cancel an e-way bill within the permitted window straight from the invoice when a dispatch is called off.
Linked with e-invoicing: where e-invoicing applies, the IRN and the e-way bill are generated together from the same document, keeping your reporting and your transport pass perfectly in sync.

The result is fewer keystrokes, fewer transcription errors, and one less reason for a consignment to be held up.

Bringing it together

The e-way bill rules look fiddly, but they reduce to a short checklist: if goods worth over ₹50,000 are moving, generate the bill before dispatch, fill both Part A and Part B, watch your state's intra-state limit, and keep an eye on the validity clock. Do that consistently and detention simply stops being a risk.

If you would rather have your billing software handle the heavy lifting, Dribble Books generates e-way bills straight from your invoices with the details already in place. Start a free trial and turn e-way bill compliance into a one-click step instead of a paperwork headache.

Frequently Asked Questions

What is the e-way bill limit in India?+

An e-way bill is required when the consignment value of goods being moved exceeds ₹50,000. This is the standard limit for inter-state movement. For intra-state movement, several states set their own thresholds, so always check your state's current notification. Some movements, such as inter-state job work and handicraft goods, require an e-way bill regardless of value.

How long is an e-way bill valid?+

Validity is based on distance and starts from the time Part B is entered. For regular cargo it is one day for every 200 km (or part thereof). For over-dimensional cargo it is one day for every 20 km (or part thereof). One day means 24 hours, not a calendar day.

Who is responsible for generating the e-way bill?+

The person causing the movement of goods is responsible. Usually that is the supplier when they arrange transport, or the recipient when they do. If neither generates it, the transporter must generate it based on the Part A details provided. Unregistered transporters can enrol for a Transporter ID to do this.

Can I extend an expired e-way bill?+

Yes, but only within a narrow window. The validity can be extended on the portal from eight hours before expiry up to eight hours after expiry, by stating the reason (such as a breakdown or trans-shipment) and the remaining distance. Goods should not continue moving on a lapsed e-way bill.

What is the penalty for transporting goods without an e-way bill?+

Moving goods over ₹50,000 in value without a valid e-way bill can attract a penalty equal to the tax payable on the goods or ₹10,000, whichever is higher. The goods and the vehicle can also be detained and seized, with release subject to payment of the applicable tax and penalty.

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