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CA India, official logo of the Institute of Chartered Accountants of IndiaCA (Dr) Aman SalujaChartered Accountant
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E-way bill

When e-way bills are required, how they are generated, and validity rules.

When an e-way bill is required

Movement of goods of consignment value above the notified threshold (commonly ₹50,000, with State-specific variations and exemptions) generally requires an e-way bill, whether the movement is by a registered person or transporter in the prescribed cases.

Who generates it

Usually the registered person who causes movement (supplier or recipient, depending on the transaction). Transporters may generate in specified situations. Part A and Part B (vehicle details) must be completed as required.

Validity

Validity depends on distance (roughly one day per notified distance slab, with extensions available). Over-aged e-way bills cannot be used for movement.

Consequences of non-compliance

Detention, seizure, and penalty provisions under the CGST Act may apply. Keep e-way bill details aligned with the tax invoice and vehicle.

Related: E-invoice · Invoicing · Place of supply

This material is for general information. It is not a legal opinion. Verify due dates and rates on the GST portal and CBIC notifications before acting.