GST explained
E-Way Bill Rules: When You Need One, the ₹50,000 Limit and How Long It Is Valid
An e-way bill is the electronic document that has to travel with goods worth more than ₹50,000. It is generated on the e-way bill portal from the invoice details plus the vehicle, and an officer can stop a truck and ask for it. Here is when you need one, how the value is counted, and how long it stays valid.
Key takeaways
- Required when a consignment’s value, including GST, is more than ₹50,000 — for inter-state movement always, and within a state according to that state’s limit.
- Part A holds the invoice details; Part B holds the vehicle. Part B can be skipped only for short movements within a state.
- Validity is one day for every 200 km (20 km for over-dimensional cargo), counted from when Part B is first filled.
- An e-way bill can be cancelled within 24 hours if the goods did not move; after that it stays on record.
When is an e-way bill required?
An e-way bill is needed for the movement of goods in a vehicle when the value of the consignment exceeds ₹50,000. Movement means any reason: a sale, a stock transfer between your own branches, a return, or sending goods for job work.
For inter-state movement the ₹50,000 limit is uniform across India. For movement within a state, each state notifies its own limit and some keep it higher than ₹50,000, so check your state’s rule before relying on it.
The value counted is the invoice value of the consignment including GST and cess, but excluding exempt goods on the same invoice.
Who generates it
- The registered supplier, when it arranges the transport.
- The registered recipient, when it arranges the transport.
- The transporter, when neither party has generated it — using the invoice the goods travel with.
- An unregistered supplier selling to a registered buyer: the buyer generates it.
Part A and Part B
Part B may be left blank when goods move within the same state for up to 50 km between the business and the transporter’s place. Beyond that, the e-way bill is not complete until the vehicle is entered.
| Part | What it contains | Who fills it |
|---|---|---|
| Part A | GSTIN of supplier and recipient, place of delivery, invoice number and date, value, HSN, reason for transport | Supplier or recipient |
| Part B | Vehicle number (road) or transport document number (rail, air, ship) | Whoever moves the goods |
How long an e-way bill is valid
A “day” ends at midnight following the 24 hours from generation, so an e-way bill made in the evening gets slightly more than a day. A 450 km trip is three days: 200 + 200 + 50.
If goods are still on the road when validity is about to run out, the e-way bill can be extended within the window of 8 hours before and after expiry, with a reason such as breakdown or transhipment.
| Type of cargo | Validity |
|---|---|
| Normal cargo | 1 day for every 200 km or part of it |
| Over-dimensional cargo | 1 day for every 20 km or part of it |
Common cases where no e-way bill is needed
- Consignments of ₹50,000 or less (or below the state’s intra-state limit).
- Goods moved by non-motorised conveyance, such as a hand cart.
- Goods listed as exempt from the requirement, such as many unprocessed agricultural products and fresh vegetables.
- Goods moved from a port, airport or customs station to an inland container depot for clearance.
Changing the vehicle, cancelling, and rejecting
- Vehicle changed on the way: update Part B with the new vehicle number; the e-way bill number stays.
- Goods did not move: cancel within 24 hours of generation.
- Recipient disagrees: the recipient can reject an e-way bill within 72 hours; after that it is taken as accepted.
Penalties to avoid
Moving goods without a valid e-way bill when one is required can lead to detention of the goods and vehicle and a penalty. Errors such as a mistyped vehicle number are treated more leniently than having no e-way bill at all, but they still hold up the truck.
Frequently asked questions
Is an e-way bill required for a stock transfer to my own branch?
Yes, if the consignment value exceeds the limit. A stock transfer is movement of goods even though there is no sale.
Does the ₹50,000 include GST?
Yes. The consignment value includes GST and cess but excludes the value of exempt goods on the same invoice.
How long is an e-way bill valid for a 100 km trip?
One day. Each 200 km or part of it gives one day of validity for normal cargo.
Can I cancel an e-way bill?
Yes, within 24 hours of generation, as long as it has not been verified by an officer in transit.
About the author
Written by the TripleBill team, the people who build the billing and accounting software this site is about. We check competitor prices on their own websites on the date shown above, and we say so when our product is the weaker choice. This article is general information, not tax advice.
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