You need an e-way bill whenever you move goods worth more than ₹50,000 in one consignment. Generate it free on the government portal at ewaybillgst.gov.in before the goods leave — the system returns a 12-digit e-way bill number (EBN) that must travel with the vehicle.
It is a GST compliance document, not a tax. This guide covers the 2026 limit, who has to raise it, validity, the 180-day rule, penalties, and the exact steps to generate one.
When is an e-way bill required?
An e-way bill is mandatory when the consignment value exceeds ₹50,000 and the goods are in transit — whether by your own vehicle, a hired one, or a transporter. It applies to supply, returns, branch transfers, and even movement for job work.
- Inter-state (between states): ₹50,000 threshold applies across India.
- Intra-state (within one state): the state sets its own limit. Several states — Maharashtra, Delhi, Tamil Nadu, West Bengal and others — allow intra-state movement up to ₹1,00,000 before a bill is needed. Always confirm your own state's current limit on the portal.
Consignment value means the invoice value including GST, but excluding exempt goods carried in the same vehicle. Accurate invoice totals matter here — see our GST invoice format guide to get the base document right.
The ₹50,000 limit at a glance
| Movement | Threshold | Notes |
|---|---|---|
| Inter-state | Above ₹50,000 | Uniform across India |
| Intra-state | ₹50,000 to ₹1,00,000 | State-specific — check your state |
| Short distance, same state | Under 50 km | Part A still required; Part B (vehicle) optional |
Who has to generate it?
The duty falls first on the registered person who causes the movement — the supplier or the recipient. If you hand goods to a transporter without raising the bill, the transporter must generate it from the Part A details you provide. In practice, raise it yourself before dispatch so you keep control of the record.
How to generate an e-way bill (step by step)
- Log in at ewaybillgst.gov.in with your GSTIN and password.
- Go to ’Generate New’ under the e-way bill menu.
- Fill Part A — GSTIN of supplier and recipient, invoice number and date, HSN code, value, and tax. (Unsure of the code? Use our how to find an HSN code guide.)
- Fill Part B — transporter ID or vehicle number.
- Submit. The portal issues a 12-digit EBN. Print it or keep it on a phone with the vehicle.
If your invoices already carry e-invoicing with IRN, Part A can auto-populate from the IRN data, saving re-entry.
Validity — how long an e-way bill lasts
Validity is distance-based, counted from the time Part B is entered:
- Regular cargo: 1 day for every 200 km (or part thereof).
- Over-dimensional cargo (ODC): 1 day for every 20 km.
Validity can be extended once, within 8 hours before or after expiry, if the goods are still in transit due to a genuine delay.
The 180-day rule (new in 2026)
You can no longer generate an e-way bill against an invoice older than 180 days. If the document date has crossed 180 days, the portal blocks generation — so move goods and raise the bill within that window, and do not sit on old invoices.
Penalty for moving goods without an e-way bill
Transporting goods above the threshold without a valid e-way bill invites a penalty of ₹10,000 or the tax sought to be evaded, whichever is higher. Goods and the vehicle can also be detained until the penalty is paid. The cost of a missing bill is far higher than the two minutes it takes to raise one.
When an e-way bill is NOT needed
- Consignment value ₹50,000 or below (subject to your state's intra-state limit).
- Goods moved by non-motorised transport (hand cart, etc.).
- Exempt goods and specified items in the notified exemption list (for example certain fresh produce).
- Movement within a notified area under state rules.
FAQ
Is an e-way bill needed for goods under ₹50,000?
Generally no for inter-state movement. For intra-state movement, check your state — some require a bill only above ₹1,00,000, others from ₹50,000.
Can I generate an e-way bill without a GST number?
An unregistered person can enrol on the portal and generate one, but most movements are raised by a registered supplier, recipient, or transporter using a GSTIN.
What happens if the e-way bill expires mid-transit?
You may extend it once, within 8 hours before or after expiry, if the goods are still moving. Otherwise the movement is treated as non-compliant.
Do I need an e-way bill for a branch transfer?
Yes. Movement between your own branches above the threshold needs a bill, even though it is not a sale.
Is one e-way bill enough for multiple invoices in one vehicle?
Each consignment needs its own e-way bill. The transporter can club them into a single consolidated e-way bill for the trip, but the individual bills must still exist.
The bottom line
If goods worth over ₹50,000 are leaving your shop or warehouse, raise the e-way bill first — it is free, takes minutes, and protects you from a ₹10,000-plus penalty and detained stock. Keep your invoices, HSN codes and GST rates accurate so the bill is right the first time. RichPOS generates GST-compliant invoices with the right HSN and tax details built in — see how it works.
Sources: CBIC / GST e-way bill rules (Rule 138), ewaybillgst.gov.in, 2026 state threshold notifications. Verify your state's current intra-state limit on the official portal before dispatch.
