How to Generate E-Way Bill: Rules, Validity and Steps

Knowing how to generate an e-way bill correctly keeps your goods moving and your customers happy. An e-way bill is an electronic document generated on the e-way bill portal for the movement of goods above a value threshold. It records who is sending what, to whom, by which vehicle and over what distance. Officers check it on the road, and a missing or invalid e-way bill can lead to detention of goods and penalties. This guide explains when an e-way bill is required, the step-by-step process, how validity is calculated, extension and cancellation rules, and common errors.

When an e-way bill is required

Under rule 138 of the CGST Rules, an e-way bill is required for movement of goods of consignment value exceeding ₹50,000, whether the movement is:

In relation to a supply (sale, stock transfer, barter).
For reasons other than supply (sending goods for job work, sale on approval, returns).
Due to inward supply from an unregistered person.

Consignment value is the value of goods as per the invoice, bill of supply or delivery challan, including GST, but excluding the value of exempt goods supplied together. Some states have notified different thresholds for intra-state movement; check the threshold for your state.

Required regardless of value

Inter-state movement of goods sent by a principal to a job worker.
Inter-state movement of handicraft goods by a person exempt from registration.

Who generates the e-way bill

Situation	Who generates
Registered supplier moving goods in own or hired vehicle	Supplier (consignor)
Registered recipient arranging transport from unregistered supplier	Recipient
Goods handed to a transporter and the consignor has not generated it	Transporter, on the basis of information from the consignor
E-commerce supplies	The supplier or the operator/courier as authorised

The two parts of an e-way bill

Part A: consignment details

GSTIN of supplier and recipient (URP for unregistered recipient).
Place of dispatch and place of delivery (PIN codes).
Document number and date (invoice, bill of supply or challan).
Value of goods and tax.
HSN code.
Reason for transportation.
Transport document number, if goods are handed to a transporter.

Part B: vehicle details

Vehicle number for road transport, or transport document number for rail, air or ship.

An e-way bill becomes valid for movement only when Part B is filled. Part B is not required where goods move within the same state for up to 50 km between the consignor's place of business and the transporter's place of business for further transportation.

How to generate an e-way bill: step by step

Log in to the e-way bill portal with your GSTIN credentials. Multi-factor authentication is now required.
Select e-Waybill, then Generate New.
Choose transaction type (outward or inward), sub-type (supply, export, job work, sales return and so on) and document type.
Enter document number and date. The portal now does not allow e-way bills for documents older than 180 days.
Enter consignor and consignee details; the portal fetches registered details from the GSTIN.
Enter item details: product name, HSN, quantity, unit, taxable value and tax rates.
Enter transporter details: transporter ID or name, mode, approximate distance (the portal suggests PIN-to-PIN distance and allows a small margin above it) and vehicle number.
Submit. The portal generates a 12-digit e-way bill number (EBN). Print it or share it with the driver.

Businesses issuing e-invoices can generate the e-way bill together with the IRN by including transport details in the e-invoice request. See our guide on generating an e-invoice and IRN.

Validity: how long an e-way bill lasts

Type of cargo	Validity
Regular cargo	1 day for up to 200 km, plus 1 day for every additional 200 km or part thereof
Over Dimensional Cargo	1 day for up to 20 km, plus 1 day for every additional 20 km or part thereof

A "day" is counted from the time of generation and ends at midnight of the following day. The first day therefore lasts until midnight of the day after generation.

Worked example

A Nagpur dealer generates an e-way bill at 10:00 am on 5 November for regular cargo to Hyderabad, a distance of 650 km. 650 divided by 200 is 3.25, so validity is 4 days (one day for the first 200 km and three more for the next 450 km, rounding the part up). The first day ends at midnight of 6 November, and the next three days end at midnight of 9 November. The e-way bill is valid until 11:59 pm on 9 November.

If the dealer had moved the goods only 180 km, validity would be 1 day, ending at midnight of 6 November.

Extending an e-way bill

If goods cannot reach in time because of a breakdown, accident or other reason, the e-way bill can be extended by the generator or the transporter in charge, within 8 hours before or after expiry. Enter the remaining distance, current location and reason. The portal also limits total extensions to a maximum period from the date of generation (currently 360 days). Never let an e-way bill expire while goods are in transit, because officers treat goods moving on an expired e-way bill as moving without one.

Changing vehicle, cancelling and rejecting

Update Part B any number of times during transit, for example on transshipment to another vehicle.
Cancel within 24 hours of generation if goods are not transported or details are wrong, provided the e-way bill has not been verified in transit.
Reject: the recipient can reject an e-way bill generated against its GSTIN within 72 hours or before delivery, whichever is earlier.
Consolidated e-way bill: a transporter carrying multiple consignments in one vehicle can generate a consolidated e-way bill listing all EBNs.

Exemptions from e-way bill

Goods specified in the exempted list, such as many unprocessed agricultural items, fresh produce, LPG for household use and certain other notified goods.
Goods transported by non-motorised conveyance.
Goods moved from customs port, airport or land customs station to an inland container depot or container freight station for customs clearance.
Goods under customs bond or seal moving between customs stations.
Empty cargo containers.
Goods moved within notified areas as specified by states.

Blocking of e-way bill generation

If a taxpayer has not filed GSTR-3B for two consecutive tax periods (or the equivalent for quarterly filers and composition returns), generation of e-way bills for that GSTIN as supplier or recipient is blocked. Unblocking happens automatically once returns are filed, or on application to the officer. This means a missed return can stop your goods from moving, so keep returns current. Our GST compliance calendar lists the dates.

Common e-way bill errors

Wrong vehicle number or a vehicle changed without updating Part B.
Distance entered far above the PIN-to-PIN distance, or validity allowed to expire.
Invoice value in the e-way bill different from the invoice carried.
Splitting one consignment into several invoices just below ₹50,000 to avoid an e-way bill.
No e-way bill for job work movement inter-state because the value was low.
Using the e-way bill of one consignment for another.

E-way bills for job work, returns and stock transfers

Movements that are not sales are where most businesses slip.

Job work

Goods sent to a job worker move under a delivery challan. For inter-state job work, an e-way bill is required regardless of value. For intra-state movement, the normal threshold applies. The principal generally generates the e-way bill, and returns from the job worker also need one where the threshold applies.

Sales returns

When a customer returns goods, the movement is an inward supply for you and an outward movement for the customer. If the customer is registered, it can generate the e-way bill against a delivery challan or debit note. If not, you can generate it as the recipient.

Stock transfers between branches

Transfers between your own GSTINs in different states are supplies invoiced with IGST and need an e-way bill above the threshold. Transfers between two warehouses under the same GSTIN within a state move under a delivery challan and still need an e-way bill where the consignment value exceeds the state threshold.

Checklist before dispatch

Invoice or challan finalised and matches the goods loaded.
E-way bill generated with correct GSTINs, HSN and values.
Part B filled with the actual vehicle number.
Validity checked against expected transit time.
Driver carries the invoice copy and EBN (physical or digital).
Transporter informed to extend if delay is expected.

How Fininvo helps

Fininvo ERP generates e-way bills directly from invoices and delivery notes, auto-populating transporter details, vehicle numbers and distances. You can extend, cancel or update e-way bills, and bulk generation is supported for high-volume dispatch. See tax compliance, invoicing and pricing.

General information, not tax advice. Thresholds, exemptions and portal rules vary by state and change by notification; consult your CA.

Frequently Asked Questions

Is an e-way bill needed for goods worth less than ₹50,000?

Generally no, except for inter-state job work movement and inter-state handicraft movement by exempt persons. Some states have different intra-state limits. Many businesses generate one voluntarily for valuable goods.

Can I generate an e-way bill for an old invoice?

Only if the document is not older than the limit set on the portal, currently 180 days. Older documents cannot be used.

What happens if the e-way bill expires during transit?

The goods are treated as moving without a valid e-way bill and can be detained. Extend within 8 hours before or after expiry to avoid this.

Who is responsible if the transporter changes the vehicle?

The transporter must update Part B with the new vehicle number before the goods move in it. The consignor should confirm this is done.

Can an e-way bill be edited?

Part A cannot be edited after generation. Only Part B (vehicle details) can be updated. For other errors, cancel within 24 hours and generate a new one.

How to Generate an E-Way Bill: Rules, Validity and Steps