When is an e-way bill required?
An e-way bill is required when goods of a consignment value above ₹50,000 are moved by road, rail, air, or vessel, unless the rules or a state threshold excuse that movement. It is raised on the e-way bill portal before the goods move.
The central rule uses ₹50,000. A state may set a different value for a movement that starts and ends inside that state.
When must it be generated?
The value is the value declared in the invoice or the delivery challan, including the tax, and excluding exempt goods where the rules say so. The same threshold applies to a movement from one state to another. For a movement inside one state, that state may notify a different value. Goods that the rules list as exempt from the bill do not need one. A service, with no goods moving, does not need one. Registration and return dates are on the GST registration page and the GST returns page.
Who generates it?
A registered person who causes the movement generates it. Part A carries the goods, the parties, the document number, the HSN, and the value. Part B carries the vehicle. If the registered person has not generated it, the transporter does. Where an unregistered person sends goods to a registered person, the registered recipient sees to the bill. A movement by a seller on that seller’s own site can still need a bill. That sale is described on the e-commerce page.
How long is it valid?
For ordinary cargo, the bill is valid for one day for every 200 kilometres or part of that distance. For over-dimensional cargo, it is one day for every 20 kilometres or part. The clock runs from the time the vehicle number is first entered. A bill with no vehicle number is not ready for the road.
What if the goods move without it?
Goods moved in contravention of the rules can be detained under section 129. Where the owner comes forward, the penalty on taxable goods is 200 percent of the tax payable. Exempt goods have a smaller penalty, capped at ₹25,000. The bill is free to generate. The cost of skipping it is the detention, not a portal fee.
Frequently asked questions
Four questions cover the state limit, a service, the fee, and the invoice.
Is the limit always ₹50,000?
The central rule uses ₹50,000. A state may set a different value for a movement that starts and ends inside that state. Exempt goods listed in the rules do not need a bill.
Does a service need an e-way bill?
No. The bill is for the movement of goods. A pure service has nothing to move.
Is there a fee to generate it?
No. Generation on the e-way bill portal is free. The tax on the supply is a separate payment.
Does the bill replace the invoice?
No. The invoice, or the delivery challan, is the document the bill is raised against. The bill adds the transport details.
Sources
The e-way bill is rule 138 of the CGST Rules. Detention of goods moved in contravention is section 129 of the CGST Act. The portal is the government’s e-way bill system.