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E-way bill rules: when you need one and how long it is valid

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An e-way bill is an electronic document required to move goods worth more than ₹50,000 in a single consignment. It is generated on the e-way bill portal under Rule 138 of the CGST Rules.

When it is needed

  • Movement of goods of consignment value above ₹50,000, whether for sale, transfer, return or job work.
  • Certain goods (such as handicrafts or job-work movements across states) need one even below the limit.
  • Some states set their own limits for intra-state movement.
  • Goods exempt from GST, and certain notified goods, do not need one.

Part A and Part B

Part A has invoice details, GSTINs, place of delivery, value and HSN. Part B has vehicle number or transport document. The supplier, recipient or transporter can generate it.

Validity

CargoValidity
Normal cargo1 day for every 200 km or part
Over-dimensional cargo1 day for every 20 km or part

Validity can be extended before it expires if goods are delayed.

Frequently asked questions

Goods and vehicle can be detained, with penalty equal to the tax payable or more, under Section 129.

No. E-way bills apply only to movement of goods.

This guide is general information, not legal advice. Government fees and procedures change; confirm current figures before you file.

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