GST E-Way Bill: Requirement, Generation, Documents, Validity and Cancellation
An e-way bill is an electronic document prescribed for movement of goods under the Goods and Services Tax law. The legal framework is contained primarily in section 68 of the Central Goods and Services Tax Act, 2017 and rule 138 of the Central Goods and Services Tax Rules, 2017.
What is a GST E-Way Bill?
An e-way bill is generated electronically for movement of goods in circumstances prescribed by rule 138. It contains details of the transaction, goods, consignor, consignee and transport. The person in charge of the conveyance must carry the documents and e-way bill information required by rule 138A.
Legal Requirement
Section 68 of the CGST Act authorises the Government to require the person in charge of a conveyance carrying goods above the prescribed value to carry prescribed documents and devices. Rule 138 lays down the circumstances and procedure for furnishing information before movement and generation of FORM GST EWB-01.
Who Can Generate an E-Way Bill?
Depending on the transaction, the e-way bill may be generated by the registered consignor, registered consignee or transporter. A transporter who is not registered under GST can enrol on the e-way bill system and obtain a transporter enrolment number for generating e-way bills for clients.
Documents and Information Required
Keep the underlying supply and transport documents ready before generating the e-way bill. Depending on the transaction and mode of transport, this commonly includes:
- Tax invoice, bill of supply or delivery challan, as applicable.
- Bill of entry for relevant import movements.
- GSTIN of supplier and recipient, or URP where the relevant party is unregistered.
- Invoice/challan number and date, value of goods and HSN details.
- Reason for transportation and place of delivery.
- Transporter ID/GSTIN where a transporter is engaged.
- Vehicle number for road movement, or prescribed transport-document number for rail, air or ship.
How to Generate an E-Way Bill Online
- Log in to the official e-way bill portal using your registered credentials and the required two-factor authentication.
- Select the option to generate a new e-way bill.
- Choose outward or inward movement and the correct transaction/sub-transaction type.
- Enter the document type, document number and document date.
- Enter the supplier, recipient, dispatch and delivery details as applicable.
- Enter item details, HSN, taxable value and applicable tax information.
- Enter transporter and transport details. For road movement, provide the vehicle number when required; for rail, air or ship, provide the prescribed transport-document details.
- Verify the information and submit. The system generates the e-way bill number when all required information is valid.
Part A and Part B of FORM GST EWB-01
Part A contains transaction and goods details such as GSTIN of recipient, place of delivery, invoice/challan number and date, value, HSN, reason for transportation and transport-document information. Part B contains the vehicle number or relevant transportation details necessary to commence movement in cases where Part B is required.
A Part-A slip can be used when the invoice and consignment details are available but the final transport details are not yet known. Once the required Part-B details are entered, the e-way bill is generated.
Current E-Way Bill Validity
The old 100-km-per-day rule is no longer current. With effect from 1 January 2021, the normal-cargo validity was increased to 200 km per day.
| Type of movement | Distance | Validity |
|---|---|---|
| Normal cargo / cases other than ODC or specified multimodal shipment | Up to 200 km | 1 day |
| Normal cargo | Every additional 200 km or part thereof | 1 additional day |
| Over Dimensional Cargo / specified multimodal shipment involving ship | Up to 20 km | 1 day |
| ODC / specified multimodal shipment | Every additional 20 km or part thereof | 1 additional day |
The relevant day runs until midnight as determined under rule 138. For normal cargo, an approximate distance of 310 km ordinarily results in two days of validity under the current 200-km rule.
When Does Validity Start?
The validity begins from the relevant time linked to the first transportation entry in Part B. Subsequent vehicle updates do not restart the validity period.
Extension of Validity
Where goods cannot reach the destination within the validity period because of exceptional circumstances such as natural calamity, law-and-order problems, trans-shipment delay, accident or similar reasons, the permitted person may use the portal's validity-extension facility. The system presently permits extension within the prescribed window around expiry and requires the reason, present location, remaining distance and updated transport details.
180-Day Document-Date Restriction
From 1 January 2025, the e-way bill system restricts generation where the date of the underlying invoice, challan or other base document is more than 180 days before the date on which the e-way bill is being generated. This validation also applies to relevant Part-A-slip processes.
Two-Factor Authentication
Two-factor authentication is mandatory for taxpayers and transporters using the e-way bill system. From 1 April 2025 it was extended to all taxpayers and users. Users should keep the mobile number registered with their GST account up to date so that OTP-based authentication works correctly.
Special Rail Transport Validation
For rail transportation, current portal validations require the Railway Receipt/transport-document number in the prescribed format. The system uses prefixes such as P for Parcel Management System, F for FOIS and L for leased wagons, as applicable.
Can an E-Way Bill Be Edited?
An e-way bill cannot generally be edited after generation. Part-B transportation details can be updated where the rules and portal permit. If Part-A information is wrong, the normal remedy is to cancel the incorrect e-way bill within the permitted period and generate a fresh one with correct information.
Cancellation of E-Way Bill
An e-way bill generated with incorrect details may generally be cancelled within 24 hours of generation. However, cancellation is not permitted once the e-way bill has been verified in transit in accordance with rule 138B.
Is E-Way Bill Required for All Goods?
No. Rule 138 contains specified cases where an e-way bill is not required. The general ₹50,000 threshold also has exceptions: for example, specified interstate movement of handicraft goods and movement of goods by a principal to a job worker in another State or Union territory can trigger an e-way bill irrespective of the consignment value, subject to the statutory conditions.
Transactions Covered
Rule 138 applies to prescribed movement of goods in relation to a supply, for reasons other than supply, or because of inward supply from an unregistered person. Interstate and intrastate requirements must be read with the CGST Rules and any applicable State or Union territory notifications and exemptions.
What Must the Person in Charge Carry?
Subject to rule 138A and applicable e-invoice provisions, the person in charge of the conveyance must carry the invoice, bill of supply, delivery challan or bill of entry, as applicable, together with the prescribed e-way bill information. The e-way bill number may be produced electronically where permitted.
Generating E-Way Bill from Different Places of Business
A registered person can generate an e-way bill through the account for an appropriate registered place of business and enter the correct dispatch/address details. Sub-users can also be created and assigned permissions for particular places of business.
When the Taxpayer Transports Goods Personally
Where the taxpayer transports the goods in his or her own vehicle, the taxpayer can enter the applicable self/transporter information and vehicle details in the manner permitted by the portal. The transportation particulars must be completed before movement wherever Part B is required.
Unregistered Consignor or Consignee
Where the consignor or consignee is unregistered and does not have a GSTIN, the e-way bill system uses URP (Unregistered Person) in the relevant GSTIN field.
Import and Export Distance
For imports and exports, the approximate distance for validity purposes is the distance travelled within India. For exports, this generally runs from the consignor's location to the place from which the goods leave India after customs procedures; for imports, it runs from the place of entry/clearance to the destination in India.
Consumer Carrying Goods
Where the rules require an e-way bill and the purchaser or consumer personally transports the goods, the supplier may generate the e-way bill on the basis of the invoice. Eligible users may also use the facilities made available by the e-way bill system for such movement.
Current Portal Compliance Points
- E-way bill generation is restricted to base documents dated within the previous 180 days.
- Extension cannot take an e-way bill beyond 360 days from original generation.
- Two-factor authentication is mandatory for all taxpayers and transporters.
- Current rail movements are subject to prescribed railway document-number validations.
- As of 30 July 2026, announced changes relating to EWB Closure functionality and mandatory Ship-to GSTIN were kept on hold by the portal; users should follow the latest portal announcement before relying on a proposed enhancement.