An E-Way Bill (Electronic Way Bill) is a document required under GST for the movement of goods worth more than the threshold value. It is generated electronically on ewaybillgst.gov.in and carried — printed or digitally — with the consignment. It links the goods, the parties and the vehicle into one verifiable record that tax officers can check in transit.
When is an E-Way Bill required?
A bill is mandatory for inter-state movement of goods exceeding ₹50,000, and for intra-state movement above the threshold set by each state (₹50,000 in many states, ₹1,00,000 in several others). It is also required, regardless of value, for specific cases such as inter-state job-work movement and the inter-state transport of handicraft goods.
What's inside an E-Way Bill: Part A and Part B
Every bill has two halves. Part A is the commercial information — supplier and recipient GSTINs, delivery PIN code, invoice or challan number and date, value of goods, HSN code and the reason for transportation. Part B is the movement information — vehicle number, transporter ID and mode of transport.
Part A is filled by the supplier or recipient before dispatch; Part B by the transporter before the goods move. Read the dedicated Part A and Part B pages for field-by-field detail.
How long is an E-Way Bill valid?
Validity is distance-based and counted from the first Part-B entry: about one day for every 200 km for regular cargo, and one day per 20 km for over-dimensional cargo. If goods are still in transit near expiry, the bill can be extended.
| Distance | Regular cargo validity |
|---|---|
| Up to 200 km | 1 day |
| 201–400 km | 2 days |
| 401–600 km | 3 days |
| Each extra 200 km | +1 day |
How to generate an E-Way Bill
You log in, choose Generate New, fill Part A and Part B, and submit to get a 12-digit E-Way Bill Number (EBN) with a QR code. The full walkthrough is in the generation guide; you can also generate by SMS, the mobile app, Tally, or bulk JSON upload.
Penalties for non-compliance
Moving goods without a valid bill can attract a penalty of ₹10,000 or the tax sought to be evaded, whichever is higher. Officers may detain the goods and the vehicle until the tax and penalty are paid. Keeping bills accurate and valid is far cheaper than facing detention.
2-Factor Authentication (2FA)
Since 1 April 2025, 2FA is mandatory for all taxpayers and transporters. At login you enter an OTP delivered by SMS, the Sandes app, or the NIC-GST-Shield app, in addition to your password.