Every movement of goods worth more than Rs 50,000 needs an e-way bill. This guide covers the rules, exemptions, validity periods, and step-by-step generation process.
An e-way bill (Electronic Way Bill) is a digital document required for the movement of goods worth more than Rs 50,000 within or between states in India. It is generated on the e-way bill portal (ewaybillgst.gov.in) and serves as proof that the goods being transported have proper GST documentation.
The system was introduced to curb tax evasion by ensuring that goods moving on Indian roads are backed by valid invoices and tax payments. If you are transporting goods without a valid e-way bill and get stopped at a checkpoint, the goods can be detained and you face penalties equal to the tax evaded or Rs 10,000 — whichever is higher.
We built an e-way bill reference tool to help you check requirements quickly. This guide goes deeper — covering when you need an e-way bill, when you are exempt, how to generate one, validity periods based on distance, and how the rules changed after GST 2.0. We also cover common mistakes that lead to goods being detained at checkpoints.
If you use myBillPlease for billing, your invoices already contain all the information needed to generate e-way bills — GSTIN, HSN codes, invoice number, and value. You just need to enter the transport details on the portal.
Rule 138 of CGST Rules specifies these situations
Key exemptions that save you the hassle
Consignment value below Rs 50,000 does not require an e-way bill — except for certain goods like handicraft items moved inter-state by unregistered dealers, which always need one.
Goods transported by non-motorised conveyance — like bullock cart, hand cart, or human-powered vehicle — are exempt from e-way bill requirement regardless of value.
Goods moving from customs port, airport, or land customs station to an inland container depot or container freight station under customs bond are exempt.
Several states have exempted e-way bill for intra-city or intra-district movement below certain distances (typically 10-50 km). Check your state's specific notification.
Goods exempt from GST — like fresh fruits, vegetables, milk, curd, eggs — do not need an e-way bill even if the value exceeds Rs 50,000.
Goods transported by the government or local authority, and goods specified as exempt in the notification (like newspapers, raw silk), do not need e-way bills.
The bill expires based on how far the goods are travelling
| Feature | Regular Cargo | Over Dimensional Cargo (ODC) |
|---|---|---|
| Up to 200 km | 1 day | 1 day |
| 201 to 400 km | 3 days | 3 days |
| 401 to 700 km | 5 days | 5 days |
| 701 to 1000 km | 7 days | 7 days |
| Every additional 200 km | +1 day | +1 day |
| Extension allowed? | Yes — 8 hours before or after expiry | Yes — 8 hours before or after expiry |
| Max extensions | Multiple — with reasons | Multiple — with reasons |
Step 1: Log in to ewaybillgst.gov.in with your GSTIN and password. If you do not have an account, register first using your GST credentials.
Step 2: Click Generate New. Select whether you are the supplier, recipient, or transporter. Fill in the supply type — outward (sale) or inward (purchase).
Step 3: Enter document details. Invoice number, invoice date, and value of goods. If the invoice is from myBillPlease, copy these details directly — they are on the PDF invoice.
Step 4: Enter item details. Product name, HSN code, quantity, taxable value, and GST rate. Use the HSN code directory if unsure. Multiple items can be added.
Step 5: Enter transport details. Choose mode of transport — road, rail, ship, or air. For road, enter the vehicle number. For other modes, enter the transport document number (railway receipt, airway bill, or bill of lading).
Step 6: Generate. The system validates your details and generates the e-way bill with a unique 12-digit EBN (E-Way Bill Number). Print or save the bill — the transporter must carry it during movement.
The entire process takes 3-5 minutes per bill. For businesses generating many bills daily, bulk generation via API or Excel upload is available on the portal. We recommend keeping your invoice data organised in billing software — copying from a proper invoice is faster and less error-prone than typing from scratch.
Getting caught without a valid e-way bill is expensive and disruptive. Here are the penalties under Section 129 of the CGST Act:
Goods detained: If goods are being transported without an e-way bill or with an expired one, the officer can detain the goods and the vehicle. This means your delivery stops and the goods sit at the checkpoint until you resolve the issue.
Penalty amount: The penalty is equal to 200% of the tax payable on the goods, or Rs 10,000 — whichever is higher. For high-value goods, this can be a massive amount. On a Rs 5 lakh consignment with 18% GST, the penalty would be Rs 1,80,000.
Release of goods: To get detained goods released, you must pay the tax and penalty, or furnish a security equal to the tax and penalty amount. The officer issues a release order after payment.
Common violations: Moving goods without generating an e-way bill, carrying an expired e-way bill, vehicle number mismatch between e-way bill and actual vehicle, and consignment value mismatch between invoice and e-way bill.
The simplest way to avoid all penalties: generate the e-way bill before the goods leave your premises, verify the vehicle number, and ensure the invoice details match exactly. Our e-way bill reference tool helps you check requirements before transport.
1. Generate before dispatch. Always generate the e-way bill before goods leave your premises. Generating during transit is technically allowed but risky if you get stopped before completion.
2. Double-check vehicle number. The most common reason for detention is vehicle number mismatch. If the transporter changes vehicles mid-route, update the e-way bill on the portal immediately using Part B update.
3. Keep invoices matching. The invoice number, date, GSTIN, and value on the e-way bill must exactly match the physical invoice accompanying the goods. Any discrepancy gives the officer grounds for detention.
4. Track validity. Know your e-way bill expiry. For long-distance shipments, extend the bill before it expires. You get an 8-hour window before and after expiry to extend. Miss this and you need a new bill.
5. Use proper HSN codes. Wrong HSN codes on the e-way bill can be treated as suppression of facts. The HSN code determines the applicable tax rate — wrong code means potential wrong tax, which is a compliance violation.
myBillPlease invoices include all fields needed for e-way bill generation — GSTIN, HSN codes, value, and tax breakup. Free forever plan.
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