When is an e-way bill required?

When goods worth more than ₹50,000 (including GST) move by motorised conveyance, for supply, return or any other reason; several states apply ₹1 lakh for movement within the state.

How long is an e-way bill valid?

One day for every 200 km or part of it, counted from generation; for over-dimensional cargo one day per 20 km. Validity can be extended within 8 hours before or after expiry.

Is an e-way bill needed for job work?

For inter-state movement to or from a job worker it is required regardless of value. Intra-state job work follows the state threshold.

What is the penalty for moving without an e-way bill?

Detention under Section 129 with a penalty of 200% of the tax (or 2% of value for exempt goods), and possible confiscation under Section 130.

E-Way Bill Applicability & Validity Checker

Whether a consignment needs an e-way bill under Rule 138, and how many days the bill is valid for the distance.

Switch tool

Consignment value incl. GST (₹)

₹

Movement

Reason for movement

Goods exempt from e-way bill (Rule 138(14) list)?

LPG for households, kerosene under PDS, jewellery, currency, used personal effects, most exempt foodstuffs, and goods moved by non-motorised conveyance.

Distance (km)

Over-dimensional cargo?

Applicability

E-way bill not required

Consignment value ₹0 is within the ₹50,000 threshold.

Threshold applied

₹ 50,000

Indicative only. Rule 138 of the CGST Rules and state notifications under 138(1). Intra-state thresholds and goods-specific exemptions vary by state; the ₹1 lakh option covers the common ones. Consignment value excludes exempt goods in a mixed consignment.

How it works

Threshold

₹50,000 per consignment for inter-state moves; several states raised their intra-state limit to ₹1 lakh.

Always required

Inter-state job work and inter-state handicraft movements need a bill even below the threshold.

Validity

One day for every 200 km or part of it (20 km for over-dimensional cargo), counted from generation.

What the e-way bill rules actually require

An e-way bill is generated on the EWB portal before goods above ₹50,000 move, by the supplier, recipient or transporter, against the invoice, bill of supply or delivery challan. Part A carries the consignment details and Part B the vehicle; without Part B the bill is not valid for movement except within 50 km to the transporter's hub. Detention under Section 129 for moving without a valid bill is tax plus 200% penalty, so the validity window matters as much as the threshold.

Multiple invoices, one vehicle

Generate a bill per invoice above the threshold and a consolidated e-way bill for the vehicle.

Blocked for non-filers

Generation is blocked if GSTR-3B is pending for two consecutive periods.

E-invoice link

For e-invoice taxpayers, the IRP can generate the e-way bill with the IRN in the same call.

Cancellation

Cancel within 24 hours if goods do not move; a recipient can reject within 72 hours.