E-Way Bill Rules: Complete Guide to Generation & Validity

E-way bills are the digital passport for goods movement in India. If you transport goods worth more than ₹50,000, you must generate an e-way bill before movement begins. Getting this wrong means goods detention, penalties, and broken supply chains.

This guide covers when e-way bills are required, how to generate them, validity rules, Part A vs Part B, consolidation, cancellation, and state-specific rules.

When is E-Way Bill Required?

• Movement of goods with consignment value exceeding ₹50,000
• Both inter-state and intra-state movement
• Regardless of whether the movement is for supply, return, or other purposes
• Even if goods are sent for job work, exhibitions, or on approval basis

State-Specific Thresholds

Some states have reduced or increased the intra-state threshold. Check the specific state rules — for example, some states require e-way bills for all inter-state movements regardless of value.

Who Generates the E-Way Bill?

Part A vs Part B

Part A — Supply Details

• GSTIN of supplier and recipient
• Place of dispatch and delivery (PIN codes)
• Document type (invoice/bill of supply/delivery challan) and number
• Value of goods and HSN code
• Reason for transport (supply, export, job work, etc.)

Part B — Transport Details

• Vehicle number (or transport document number for rail/air/ship)
• Transporter ID (if using a third-party transporter)
• Mode of transport

Important: E-way bill is valid for movement only when Part B is filled. Part A alone does not authorize goods movement (except for intra-city movement up to 50 km within the same state — where Part B can be skipped).

Validity Period

Validity starts from the time of generation (not from time of actual movement).

Exemptions — No E-Way Bill Needed

• Goods transported by non-motorized conveyance (bullock cart, bicycle)
• Goods transported from port/airport/ICD to customs clearance warehouse
• Goods under customs bond/supervision (transit cargo)
• Empty cargo containers
• LPG for household supply, kerosene under PDS
• Postal baggage, defence formation goods, currency
• Used personal and household effects
• Goods exempt from GST (nil-rated items)
• Coral, unprocessed tea leaves, raw silk, produce from garden/orchard to factory

How to Generate E-Way Bill

1. Login to ewaybillgst.gov.in
2. Click "Generate New" → Fill Part A (supply details)
3. Fill Part B (vehicle number or transporter ID)
4. System generates EBN (E-way Bill Number) — 12 digits
5. Share EBN with transporter/driver (or print copy for vehicle)

Bulk Generation

For multiple consignments, use the bulk upload facility (Excel/JSON format) on the e-way bill portal. Also available via API for integrated billing systems.

Consolidated E-Way Bill

When a transporter carries multiple consignments in a single vehicle, they can generate aconsolidated e-way bill (Form EWB-02) that combines multiple EWBs under one trip number.

• Individual e-way bills for each consignment still required
• Consolidated bill links them to one vehicle for a single trip
• Useful for LTL (less-than-truckload) shipments

Cancellation and Modification

Cancellation

• Can cancel within 24 hours of generation
• Reason: goods not transported, incorrect entry
• Cannot cancel if verified by officer during transit
• Cancelled EWBs cannot be reused — generate new one

Updating Part B (Vehicle Change)

• If vehicle breaks down or consignment is transshipped, update Part B with new vehicle number
• Can be done by generator or transporter
• Must be updated before the e-way bill expires

Penalties

E-Way Bill and E-Invoice Integration

For businesses generating e-invoices, e-way bill Part A can be auto-populated from the e-invoice data. On the IRP (Invoice Registration Portal), you can opt to generate both IRN and EWB simultaneously — reducing duplicate data entry.