E-Way Bill: Complete Guide to Generation and Compliance
An e-way bill is a mandatory electronic document for transporting goods worth over ₹50,000 under GST (for most inter-state movements; some states set their own, often lower, intra-state thresholds). It must be generated via Form EWB-01 on the e-way bill portal before the goods leave for transport.
Who generates the e-way bill
- The consignor (supplier), if registered under GST and causing the movement
- The consignee (recipient), if they are causing the movement (e.g., arranging their own pickup)
- The transporter, if neither party has generated it and the transporter is registered
Information required
Invoice/bill/challan details, GSTIN of consignor and consignee, HSN code, value of goods, transporter ID or vehicle number, and the place of dispatch and delivery.
Validity period
| Distance | Validity |
|---|---|
| Up to 200 km | 1 day |
| Every additional 200 km | +1 day |
Validity can be extended before expiry (or within 8 hours after) if the goods are still in transit, citing a valid reason like a breakdown or natural calamity.
When an e-way bill is NOT required
- Goods valued below ₹50,000 (unless the state sets a lower threshold)
- Specified exempt goods (e.g., certain fresh produce, jewellery in some states)
- Transport by non-motorised conveyance
- Goods moved within 10/20 km for weighment, in some states
Penalty for transporting without a valid e-way bill
Goods can be detained or seized, with a penalty equal to the applicable tax (or a fixed amount if the goods are exempt), plus the goods owner must pay the penalty to release the consignment — a costly and disruptive mistake.
Our GST compliance service sets up automated e-way bill generation linked to your invoicing.