01
What the e-way bill records
The record connects the goods movement to the relevant invoice, bill of supply, delivery challan or other permitted document. It also identifies the parties, value, goods classification and transport information required for the movement.
When goods move without a sale, the underlying document is often a delivery challan: see the delivery challan format.
02
E-way bill limit: the ₹50,000 baseline
Under the central Rule 138 baseline, a registered person causing movement of goods with consignment value above ₹50,000 generally furnishes the required information before movement. Consignment value is the value on the invoice, bill of supply or delivery challan, including tax and excluding exempt goods on the same document.
Some movements need an e-way bill below that value, for example inter-state movement of goods sent by a principal to a job worker, and states can set their own limit for movement within the state. Exempt goods and prescribed situations may need none, so check the current official rule for the transaction.
- ₹50,000 - central consignment-value baseline
- Value from the underlying document, tax included, exempt goods excluded
- State limits for intra-state movement can differ
To separate the tax inside a consignment value, use the GST calculator.
03
How it differs from an invoice
The invoice records the commercial supply and amount due. The e-way bill supports the movement of goods. One may reference the other, but each serves a different regulatory purpose.
Put this into practice with Understand GST invoicing.
04
E-way bill validity by distance
For regular cargo, the central rules provide one day for up to 200 km and one additional day for every further 200 km or part of it. Over Dimensional Cargo and multimodal shipments that include a ship follow a 20 km cadence instead. A day runs until midnight of the day after the bill was generated.
If goods cannot reach the destination in time, the person in charge of the movement can extend validity within the window the rules allow around expiry, giving the reason. Plan the route and vehicle before generating the record rather than relying on an extension.
- Up to 200 km - one day for regular cargo
- Each further 200 km or part - one additional day
- Over Dimensional Cargo - one day per 20 km
Before generating the record, confirm the goods classification with HSN code guidance.
05
E-way bill rules to check before movement
The record has two parts: Part A carries the document, GSTIN, place of delivery, value, HSN and reason for transport; Part B carries the vehicle or transport document. Part B can be left out when goods move up to 50 km within the same state between the consignor and the transporter, or the transporter and the consignee.
An e-way bill can be cancelled within 24 hours of generation if it has not been verified in transit, and a corrected record generated. Confirm the underlying document, GSTIN details, place of dispatch and delivery, HSN classification, consignment value and transporter information before the goods move.
- Part A: document, parties, value, HSN and reason
- Part B: vehicle or transport document
- Cancellation: within 24 hours, if not verified in transit
Primary sources
