What is E-Way Bill: Meaning, Rules, and Generation Process | GST E-Way Bill System

Check E-Way Bill applicability, components, time limit, extension rules, documents needed, and portal/SMS generation method in India.
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12 February 2026

Transporting goods across India requires proper GST documents, and the e-way bill is an important part of this process. It was introduced to improve transparency and to track high-value goods during transport. The system replaces manual paperwork with a simple digital process.

Businesses can generate e-way bills through the online portal, SMS, mobile app, or API integration. This makes it easy for both small traders and large logistics companies to follow the rules.

Understanding when an e-way bill is needed, who should generate it, and how long it is valid helps avoid delays, fines, and problems during transit.

What is an eWay bill

An eWay bill is a digital document detailing the transportation of goods from one location to another. It becomes obligatory for goods exceeding Rs. 50,000 under the GST framework and is initiated through the eWay bill Portal, holding validity for a specified period.

An eway bill is a digital document detailing the transportation of goods from one location to another. It becomes obligatory for goods exceeding Rs. 50,000 under the GST framework and is initiated through the eWay bill portal, holding validity for a specified period. The bill can be generated using multiple methods, such as SMS, an Android app, or API integration, ensuring easy and seamless data transfer between sites. Once the bill is created, an eWay Bill Number (EBN) is assigned, which acts as a reference for the supplier, recipient, and transporter, ensuring smooth tracking and compliance with GST regulations.

Components of an E-Way Bill

Part

Section

Details Required

Who Fills It?

Part A

Document & Goods Details

GSTIN of supplier and recipient

Supplier or recipient (person causing movement of goods)

 

 

Document type, number and date

 

 

 

From and to location with PIN codes

 

 

 

Product name and HSN code

 

 

 

Quantity and taxable value

 

 

 

CGST, SGST, IGST and Cess amounts

 

 

 

Reason for transportation

 

Part B

Transport Details

Transporter ID or GSTIN

Transporter (after receiving goods)

 

 

Transporter name

 

 

 

Vehicle number

 

 

 

Transport mode

 

 

 

Approximate distance

 

 

 

Transport document number

 

 

 

Vehicle type

 


Important Notes

  • If the supplier arranges their own transport, they must fill both Part A and Part B.
  • Businesses with turnover above Rs. 5 crore must use a six-digit HSN code.
  • Businesses below Rs. 5 crore can use a four-digit HSN code.
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Objectives of E-way bill

The e way bill system has several key objectives that enhance the efficiency of goods transportation across India:

  • Unified process: It provides a single, unified system for tracking both inter-state and intra-state movement of goods, ensuring compliance across the country.
  • Paperless environment: By digitising the process, it eliminates the need for physical paperwork, making the movement of goods smoother and faster.
  • Improved service delivery: The system speeds up the entire supply chain, offering quick access to data and services from any location.
  • Reduced physical interaction: It minimises the need for direct contact with government departments, making the transportation process more hassle-free.
  • Real-time tracking: The E-way bill facilitates real-time monitoring of goods, ensuring transparency and better compliance with GST regulations.

When should an e-Way bill be issued?

An e-Way bill needs to be issued in several situations, depending on the value of the goods, the type of movement, and the registration status of the involved parties. Here's a breakdown:

Mandatory Scenarios:

Mandatory scenarios to issue an E-Way bill include:

  1. When the value of goods exceeds Rs. 50,000, applicable to all registered persons such as suppliers, recipients, and transporters.
  2. When the supplier is unregistered under GST but the recipient is, even if the value is below Rs. 50,000.
  3. For specific goods listed in the eWay bill notification, irrespective of their value.
  4. For inter-state movement of goods, even if both parties involved are exempt from GST registration.

These conditions ensure compliance with GST regulations for the transportation of goods across India.

Optional Scenarios:

Registered persons can choose to generate e-Way bills even for consignments with a value below Rs. 50,000.

Unregistered persons can voluntarily generate e-Way bills for their own convenience.

Who should Generate an eWay Bill?

This section explains who is responsible for generating an E-Way Bill. Whether you are a registered business, an unregistered person, or a transporter, it is important to know your duty under GST rules.

Registered Person

  • Must generate an E-Way Bill if the value of goods being transported exceeds Rs. 50,000.
  • Can also generate it voluntarily for goods valued below Rs. 50,000.
  • Must complete Part A of Form GST EWB-01 before the goods are moved.

Unregistered Person

  • Is also required to generate an E-Way Bill when applicable.
  • If supplying goods to a registered person, the recipient must ensure that GST compliance requirements are met.

Transporter

  • Must generate an E-Way Bill if the supplier has not done so.
  • May choose not to generate one if each individual consignment is below Rs. 50,000, even if the total value carried exceeds Rs. 50,000.

When is E-Way Bill Not Required?

An E-Way Bill is not required in the following situations:

  • When goods are transported using a non-motor vehicle.
  • When goods move from a customs port, airport, air cargo complex, or land customs station to an Inland Container Depot (ICD) or Container Freight Station (CFS) for customs clearance.
  • When goods are transported under customs supervision or with a customs seal.
  • When goods are moved under a Customs Bond from an ICD to a customs port, or between customs stations.
  • For transit cargo going to or coming from Nepal or Bhutan.
  • When goods are transported by a defence formation under the Ministry of Defence, either as sender or receiver.
  • When empty cargo containers are being transported.
  • When goods are taken by the consignor to or from their place of business and a weighbridge within 20 km, along with a delivery challan.
  • When goods are transported by rail and the consignor is the Central Government, State Government, or a local authority.
  • When goods are exempt from E-Way Bill requirements under the relevant State or Union Territory GST Rules.
  • For certain specified goods listed in the Annexure to Rule 138(14), goods treated as “no supply” under Schedule III, and specific goods mentioned in Central Tax Rate notifications.

State-wise e-Way bill rules and limits

States fix different limits for generating an E-Way Bill for movement of goods within the state (intra-state).

For inter-state transport (between two states), an E-Way Bill is required if the value of goods exceeds Rs. 50,000.

However, for movement within a state, each state can set its own threshold limit.

State-wise Intra-State E-Way Bill Threshold

State

Goods Type

Threshold (INR)

Andhra Pradesh

All taxable goods

50,000

Arunachal Pradesh

All taxable goods

50,000

Assam

All taxable goods

50,000

Bihar

All taxable goods

1,00,000

Chhattisgarh

Specified goods only

50,000

Delhi

Taxable and non-taxable goods

1,00,000

Goa

22 specified goods

50,000

Gujarat

Most taxable goods (except notified items)

50,000

Haryana

All taxable goods

50,000

Himachal Pradesh

All taxable goods

50,000

Jammu and Kashmir

Intra-state movement

Not required

Jharkhand

All taxable goods (except notified items)

1,00,000

Karnataka

All taxable goods

50,000

Kerala

All taxable goods

50,000

Madhya Pradesh

Most taxable goods

1,00,000

Maharashtra

All taxable goods

1,00,000

Manipur

All taxable goods

50,000

Meghalaya

All taxable goods

50,000

Mizoram

All taxable goods

50,000

Nagaland

All taxable goods

50,000

Odisha

All taxable goods

50,000

Puducherry

All taxable goods

50,000

Punjab

All taxable goods

1,00,000

Rajasthan

All taxable goods (except certain items)

2,00,000 (within city) / 1,00,000 (between cities)

Sikkim

All taxable goods

50,000

Tamil Nadu

All taxable goods

1,00,000

Telangana

All taxable goods

50,000

Tripura

All taxable goods

50,000

Uttar Pradesh

All taxable goods

50,000

Uttarakhand

All taxable goods

50,000

West Bengal

All taxable goods

50,000


How is an e-Way bill generated

An eWay bill is electronically generated on the eWay bill Portal. It can also be created or cancelled through SMS, Android App, and site-to-site integration via API.

SMS e-Way bill generation on mobile

Visit the E-Way Bill portal and log in using your username and password. If you are a first-time user, you must register with your GSTIN before logging in.

Step 1: Log in

Go to the E-Way Bill portal (ewaybillgst.gov.in). Enter your username, password, and captcha code to access the system.

Step 2: Select “Generate New”

On the dashboard, click on the “E-Way Bill” option on the left side. Then select “Generate New”.

Step 3: Enter the Required Details

  • Transaction Type: Choose “Outward” if you are the supplier or “Inward” if you are the recipient.
  • Sub-type: Select the relevant option.
  • Document Type: Choose the document type (invoice, bill, delivery challan, etc.).
  • Document Details: Enter the invoice or document number and date.
  • From/To Details: Fill in the supplier and recipient details. If the other party is unregistered, enter “URP” in the GSTIN field.
  • Item Details: Provide product information such as name, description, HSN code, quantity, unit, value, and applicable tax rates.
  • Transport Details: Enter the mode of transport, approximate distance, and either the transporter details or vehicle number.

Step 4: Submit

Click “Submit”. The system will check the information. If there are no errors, it will generate the E-Way Bill (Form EWB-01) along with a unique 12-digit E-Way Bill number.

Generating E-Way Bill through SMS

You can also generate an E-Way Bill through SMS using your registered mobile number. First, activate the SMS facility and register your mobile number on the portal. Then send the required SMS code to the designated number provided by the E-Way Bill system to generate, update, or cancel an E-Way Bill.

How to generate E-way bill via SMS?

The SMS facility allows you to generate an E-Way Bill easily, especially in areas with poor or limited internet access. To use this service, first register your mobile number on the E-Way Bill portal and activate the SMS option.

SMS Format

EWBG [GSTIN] [Recipient GSTIN] [Delivery Place] [Invoice Number] [Invoice Date] [Value] [HSN] [Transport Mode] [Vehicle Number]

Send this message to the mobile number specified on the E-Way Bill portal. Once processed, the system will reply with the generated E-Way Bill Number (EBN).

Transporters can also update vehicle numbers through SMS by using the prescribed codes. This helps make quick changes while the goods are in transit.

Documents or details required to generate e-Way bill online

Road Transport

  • Tax invoice or bill of supply
  • Transporter ID or vehicle number
  • Delivery challan (for movements not involving supply of goods)

Rail, Air, or Ship Transport

  • Tax invoice or bill of supply
  • Transporter ID
  • Transport document number (railway receipt, airway bill, or bill of lading)
  • Transport document date

Always keep all supporting documents handy during transit, as authorities may ask for additional papers during inspections.

Steps to download e-Way bill

Follow these steps to download an e-Way bill:

  1. Log in to the eWay bill Portal using your credentials
  2. Click on the ‘PRINT EWB’ option under the ‘EWAY BILL’ tab
  3. Enter the eWay bill number and click on the ‘GO’ button
  4. The eWay bill details will be displayed. Click on the ‘PRINT’ button to download the eWay bill
  5. Documents Required to Generate eWay bill

Validity of e-Way bill

The validity of an E-Way Bill depends on the distance and type of goods and starts from the time of generation.

Goods Type

Distance

Validity

Standard Goods

Up to 200 km

1 day

Standard Goods

Beyond 200 km

1 day for every 200 km

Over-Dimensional Cargo

Up to 20 km

1 day

Over-Dimensional Cargo

Beyond 20 km

1 day for every 20 km


Extension Rules

  • Extensions can be requested 8 hours before expiry or within 8 hours after expiry.
  • From 1st January 2025, the maximum extension cannot exceed 360 days from the original generation date.
    • Example: An E-Way Bill generated on 1st January 2025 can only be extended up to 25th December 2025.
  • Validity ends at midnight on the last valid day.

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Frequently asked questions

How do I know if my e-Way bill is correct?

Double-check your eWay bill. Match details like GSTINs, HSN code, value, and distance to your invoice. Verify transporter info (if applicable). Use the e-Way bill portal to search by EWB number and confirm its authenticity.

What is the distance limit for e-Way bill?

For regular vehicles: Every 100 km traveled (or part thereof) adds one day to the validity.

For Over Dimensional Cargo (ODC) vehicles: Every 20 km traveled (or part thereof) adds one day to the validity.

What is the purpose of an eWay bill?

The eWay bill ensures proper documentation, tracking of goods during transit, and compliance with GST regulations, reducing tax evasion.

Is the eWay bill mandatory?

Yes, it is mandatory for transporting goods valued over Rs. 50,000 across India under the GST framework.

How to generate the eWay bill on the website?

To generate an eWay bill, log in to the eWay Bill Portal, select "Generate New," enter details like GSTIN, item specifics, and vehicle number. Once submitted, an eWay Bill Number (EBN) is generated.

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