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GST · Registration & returnsE-way bill rules: distance, validity and common mistakes
Goods worth more than ₹50,000 cannot move without an e-way bill. Validity depends on distance, documents older than 180 days cannot be used and errors lead to detention with heavy penalties. Here are the rules and the mistakes that cost businesses most.
The e-way bill (Rule 138 of the CGST Rules) is an electronic document for movement of goods. It is generated on the e-way bill portal and checked by mobile squads using the EWB number or QR code.
When required
- Movement of goods with consignment value above ₹50,000 (value of goods including GST, excluding exempt goods).
- For supply, purchase return, job work, branch transfer, sale on approval, exhibitions, etc.
- Inter-State movement of goods for job work and handicraft goods – required regardless of value.
Some States notify different limits or exemptions for intra-State movement; check your State's notification.
Who generates
| Situation | Who |
|---|---|
| Registered supplier sends goods | Supplier (or transporter on authorisation) |
| Registered buyer receives from unregistered supplier | Buyer |
| Goods handed to transporter, no EWB by parties | Transporter |
| E-commerce / courier | Operator/courier as authorised |
Part A and Part B
- Part A: GSTINs, place of delivery, document number and date, value, HSN, reason.
- Part B: vehicle number (road) or transport document number (rail/air/ship).
- For movement up to 50 km within the State from the business place to the transporter's place, Part B need not be filled.
Validity
| Distance | Normal cargo | Over-dimensional cargo |
|---|---|---|
| Up to 200 km | 1 day | — |
| Every additional 200 km or part | +1 day | — |
| Up to 20 km | — | 1 day |
| Every additional 20 km | — | +1 day |
A day is counted from the time of generation to midnight of the next day. Example: generated at 10 am on 5 July for 450 km → 3 days → valid until midnight of 8 July.
Newer controls
- 180-day rule: e-way bills cannot be generated for documents (invoices) dated more than 180 days earlier.
- 360-day cap: extensions cannot take total validity beyond 360 days from generation.
- Multi-factor authentication for portal login.
- E-invoice data auto-generates Part A for e-invoicing taxpayers.
Exemptions (illustrative)
- Goods in Annexure to Rule 138 (fresh vegetables, fruits, milk, LPG for households, jewellery and certain others).
- Non-motorised conveyance.
- Goods transported under customs supervision / seal.
- Empty cargo containers.
- Movement within notified areas or distances as per State rules.
Worked example 1: validity
Example: A Bawana manufacturer dispatches goods worth ₹4,20,000 to a buyer in Jaipur (≈ 300 km) at 6 pm on 10 August. Validity = 2 days (200 + 100 km) → till midnight of 12 August. If the truck breaks down and cannot reach, the transporter extends within 8 hours before or after expiry.
Worked example 2: detention
Example: A Delhi trader sends goods worth ₹1,80,000 + 18% GST (₹32,400) to Sonipat with an e-way bill showing the wrong vehicle number (the truck was changed midway). The vehicle is detained under Section 129.
- Penalty for release (owner comes forward): 200% of tax = ₹64,800.
- Could have been avoided by updating Part B when the vehicle changed.
- Minor errors (e.g. one digit in document number) should not lead to penalty beyond ₹500 per CBIC circular – argue it at the detention stage.
Common mistakes
- Not updating Part B on vehicle change or transhipment.
- Value excluding GST (consignment value includes tax).
- Generating EWB on an old invoice beyond 180 days.
- Goods moving after validity expiry without extension.
- Different invoice values in invoice and e-way bill.
Key takeaway
For goods above ₹50,000, generate an accurate e-way bill, update Part B for any vehicle change and keep validity in mind. Detention penalties are 200% of tax. Our GST team helps businesses respond to MOV notices and detention cases – see also the Tax Notice Navigator.
Official references
Provisions discussed (summaries in our Law Library):
- CGST Act, 2017 – Section 129: Detention and seizure in transit
- CGST Rules, 2017 – Section 138: E-way bill
Official sources to verify the current text, notifications and circulars:
Frequently asked questions
When is an e-way bill required?
For movement of goods where the consignment value exceeds ₹50,000, whether for supply, return, job work or other reasons. Some States have different thresholds for intra-State movement.
What is the validity of an e-way bill?
One day for every 200 km (or part) for normal cargo, and one day for every 20 km for over-dimensional cargo. A "day" ends at midnight of the following day.
Can an e-way bill be extended?
Yes, within 8 hours before or after expiry, if goods cannot reach in time due to transhipment, breakdown or other reasons. Total validity including extensions is limited to 360 days from the date of generation.
What is the penalty if goods move without a valid e-way bill?
Goods and vehicle may be detained under Section 129. For release, penalty of 200% of the tax payable (or 2% of value / ₹25,000 for exempt goods) is payable when the owner comes forward.
Who is liable if the transporter's e-way bill is wrong?
Both the person causing movement and the transporter may face consequences; the owner of goods usually pays the penalty to release goods.
Is e-way bill needed for goods sent for repair?
Yes, if the consignment value exceeds ₹50,000, with reason 'job work' or 'others' and a delivery challan.
Can an e-way bill be cancelled?
Yes, within 24 hours of generation, if goods have not moved or details are wrong and it has not been verified in transit.
This article is general information on the law as on 10 November 2026, written for educational purposes. It is not professional advice for your case. Section numbers under the Income-tax Act, 2025 should be confirmed with the official section mapping on the Income Tax Department website before use in filings.
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