When is an e-way bill required?

When a registered person moves goods with a consignment value over ₹50,000, under Rule 138 of the CGST Rules. The consignor, consignee or transporter generates it, depending on who moves the goods.

How long is an e-way bill valid?

For normal cargo, one day for up to 200 km and one more day for every further 200 km or part of it; 20 km slabs apply to over-dimensional cargo. Each day ends at midnight of the day after generation.

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

The goods can be detained under section 129 of the CGST Act. Where the owner comes forward, release needs a penalty of 200% of the tax payable on the goods.

Term

E-way bill (India)

An e-way bill is the electronic document India's GST law requires before goods worth more than ₹50,000 are moved. Part A holds the supplier, recipient, goods and value; Part B the vehicle and transport document. It is valid for one day per 200 km, counted to midnight of the day after it is generated.

Also called eway bill, EWB, electronic way bill, GST e-way bill, e-way bill validityApplies in INUpdated 14 October 2026

Who generates it

Rule 138 of the CGST Rules applies to every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees. The consignor or consignee generates the e-way bill when the goods move in their own or a hired vehicle, or by rail, air or ship; when the goods are handed to a transporter for a road move, the transporter generates it, the CBIC's guide says. Part A carries the supplier's and recipient's GSTINs, the place of delivery with its PIN code, the invoice, value and HSN code; Part B carries the vehicle number or transport document.

Validity by distance

Cargo	First	Then
Normal cargo	1 day for up to 200 km	1 more day for every 200 km or part of it
Over-dimensional cargo, or multimodal with a ship leg	1 day for up to 20 km	1 more day for every 20 km or part of it

Rule 138(10), CGST Rules, as substituted from 1 January 2021

Worked example: a 1,150 km trip

Normal cargo: first 200 km → 1 day · remaining 950 km ÷ 200 = 4.75 → 5 more days · validity 6 days · generated at 15:00 on 1 March → day one ends at midnight on 2 March, so the bill runs to midnight on 7 March · over-dimensional cargo: 1 + ⌈1,130 ÷ 20⌉ = 58 days

Slabs from Rule 138 as amended by Notification 94/2020-CT; days end at midnight of the day after generation, under Notification 12/2018-CT. The trip is illustrative.

Moving goods without one

Under section 129 of the CGST Act, as substituted from 1 January 2022, goods moved in breach can be detained and released only on a penalty. Where the owner comes forward, it is 200% of the tax payable — or, for exempted goods, 2% of the value or ₹25,000, whichever is less. Otherwise it is 50% of the value of the goods or 200% of the tax payable, whichever is higher. A 2025 CAG audit found a 37% rise in e-way bills generated in 2021-22 over 2018-19, under the Centre's jurisdiction.

The mistake people make

Using the old validity table. The CBIC's own e-way bill rules page still shows draft slabs — one day under 100 km, three days from 100 km to 300 km — but the rule in force since 1 January 2021 gives normal cargo one day per 200 km.

FAQ

E-way bill (India): common questions

When is an e-way bill required?: When a registered person moves goods with a consignment value over ₹50,000, under Rule 138 of the CGST Rules. The consignor, consignee or transporter generates it, depending on who moves the goods.
How long is an e-way bill valid?: For normal cargo, one day for up to 200 km and one more day for every further 200 km or part of it; 20 km slabs apply to over-dimensional cargo. Each day ends at midnight of the day after generation.
What is the penalty for moving goods without an e-way bill?: The goods can be detained under section 129 of the CGST Act. Where the owner comes forward, release needs a penalty of 200% of the tax payable on the goods.