An e-way bill is the document that lets goods move. Without a valid one, a consignment can be detained under Section 129 and released against payment of 200 per cent of the tax, and the goods stay where they are until it is paid. Enforcement is no longer dependent on physical interception - FASTag and RFID data is correlated with e-way bill records.
Starting at
₹1,499 onwards
E-way bill
Manufacturers, traders, transporters, e-commerce sellers
Timeline
Portal enrolment same day
Section 68 of the CGST Act read with Rule 138 requires an e-way bill before the movement of goods where the consignment value exceeds ₹50,000 for inter-state movement. For intra-state movement the threshold is set by each state, and several states have fixed it higher, up to ₹2,00,000 - do not assume ₹50,000 applies within your state without checking the state notification. It is required whether the movement is on account of supply, a reason other than supply such as job work or branch transfer, or inward supply from an unregistered person.
TL;DR
Part A carries consignment details, Part B carries transport details, and validity begins from the first Part B entry - not from Part A. Regular cargo gets one day per 200 km; over-dimensional cargo one day per 20 km. Maximum permissible distance is 4,000 km.
Part A and Part B
Part A is the consignment (GSTINs, document, value, HSN, place of delivery); Part B is transport (vehicle or transport document number). Validity begins from the first Part B entry.
Transporter ID
A 15-digit ID issued to unregistered transporters enrolling under Rule 58, letting them generate e-way bills without a GSTIN.
Rule 138E blocking
E-way bill generation is blocked where returns have not been filed for two consecutive tax periods. Unblocking follows filing the pending returns.
Form GST EWB-05
Application to the Jurisdictional Commissioner for temporary relief from blocking where movement is urgent.
Each day expires at midnight of the day immediately following generation, under the Explanation to Rule 138(10). A 310 km regular consignment gets two days.
Two hard limits introduced from 1 January 2025, per GSTN advisory dated 17 December 2024.
Generation is blocked on two consecutive periods of non-filing, and also where the GSTIN is cancelled or suspended.
01
Registered persons enrol on ewaybillgst.gov.in using the GSTIN with OTP verification. Unregistered transporters enrol under Rule 58 and receive a 15-digit Transporter ID.
02
Multi-factor authentication is mandatory for all e-way bill portal users from 1 April 2025, irrespective of turnover.
03
Consignment details in Part A, including the Ship-to GSTIN mandatory from 1 August 2026 where present, and transport details in Part B. Validity runs from the first Part B entry.
04
Extend within the 8-hour window either side of expiry where needed, cancel within 24 hours if the movement does not happen, and use the voluntary closure facility once delivery is complete.
Upload via our secure portal. We pre-check every scan before filing - cuts portal rejections by ~90%.
Still unsure if E-way bill is right for your case? Book a free 20-minute consult - a senior CA / CS will walk you through your specifics.
Still have questions?
Book a free 20-minute consult with a senior partner - we'll walk through your case and outline next steps.
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