E-way bill rules: when you need one, validity, extension and state limits

An e-way bill is an electronic document you generate on the GST e-way bill portal before goods move, when the consignment value, including tax, is more than ₹50,000. The supplier usually generates it; a registered buyer does when buying from an unregistered seller; the transporter can when neither has. It is needed for sales and also for movements that are not sales, such as job work, stock transfers and returns. For movement within a state, each state sets its own limit, so check your state’s current notification.

When you need one

You need an e-way bill when goods worth more than ₹50,000 move:

• for a supply, such as a sale or a transfer to your branch in another state;
• for reasons other than supply, such as job work, line sales, exhibitions, own use, or moving stock between your godowns;
• as an inward supply from an unregistered person, where you, the registered buyer, generate it.

One case ignores the value limit: goods sent by a principal to a job worker in another state need an e-way bill whatever the value. Some goods and modes need no e-way bill at all, for example goods moved by a non-motorised conveyance such as a hand cart. Check Rule 138 of the CGST Rules and your state’s notification for the full list.

Part A and Part B

• Part A describes the movement: GSTINs of the supplier and recipient, the places of dispatch and delivery with PIN codes, the document number and date (invoice, bill of supply or delivery challan), the value, the HSN codes and the reason for transport.
• Part B identifies the transport: the vehicle number for road, or the transport document number for rail, air or ship.

You can fill Part A and let your transporter fill Part B using their transporter ID. The validity of the e-way bill starts when Part B is entered for the first time.

How long an e-way bill is valid

Type of cargo	Distance	Validity
Normal cargo	Up to 200 km	1 day
Normal cargo	Every further 200 km or part of it	1 more day
Over-dimensional cargo	Up to 20 km	1 day
Over-dimensional cargo	Every further 20 km or part of it	1 more day

The first day ends at midnight of the day after the bill is generated. Example: a textile wholesaler in Surat sends cloth to a buyer in Pune, about 420 km by road. That needs 3 days (200 + 200 + 20 km). If the bill is generated with Part B at 4 pm on 11 November 2026, it is valid until 11:59 pm on 14 November 2026.

You do not have to measure the distance yourself. The portal can work it out from the two PIN codes.

Extension, cancellation and rejection

Action	Who can do it	Time window
Update Part B (change vehicle or transporter)	Generator or transporter	Any time while the bill is valid
Extend validity	Generator or current transporter	From 8 hours before to 8 hours after expiry
Cancel	Generator	Within 24 hours of generation, if not verified in transit
Reject	Recipient	Within 72 hours of generation, or before delivery, whichever is earlier

• Extension needs a reason (such as an accident, a breakdown, transshipment, a natural calamity or a law-and-order problem), the current place of the goods and the remaining distance.
• Cancellation is for bills generated by mistake or for goods that did not go. After 24 hours, or once an officer has verified the vehicle, it cannot be cancelled.
• Rejection protects you from bills raised on your GSTIN for goods you did not order. If you do nothing within 72 hours, the bill is deemed accepted.
• A transporter carrying several consignments in one vehicle can combine their bills into a consolidated e-way bill.

State limits for movement within a state

For movement between states, the limit is ₹50,000 everywhere. For movement within a state, the state decides. As of November 2026, examples include ₹1 lakh in Delhi, Maharashtra and Bihar, among others, while some states require e-way bills within the state only for notified goods. Limits and lists change, so check your state’s current notification before relying on any figure.

Movement	Limit to check
Between two states	More than ₹50,000
Within Delhi, Maharashtra or Bihar	₹1 lakh (check the current notification)
Within other states	₹50,000, a higher state limit, or only notified goods

Common movement types

Movement	Who generates	Watch out for
Sale to a registered buyer	Supplier	If you e-invoice, generate it from the IRN
Goods sent for job work	Principal, or a registered job worker	Needed whatever the value if the job worker is in another state
Line sales, exhibitions, own use	Business sending the goods	Goods move on a delivery challan, not an invoice
Stock transfer between your godowns	Business	Limits for movement within the state apply
Transfer to your branch in another state	Business	It is a supply, made on a tax invoice
Purchase from an unregistered seller	Registered buyer	You generate it as the recipient
Return of goods to a supplier	Business returning the goods	Needed even though no sale is made, if the value crosses the limit
Export	Exporter	Covers the trip to the port, airport or land customs station

Mistakes to avoid

• A wrong vehicle number in Part B. Check it before the truck leaves.
• Letting a bill expire on the road. The extension window is 8 hours either side of expiry.
• Ignoring bills raised on your GSTIN. Reject wrong ones within 72 hours.
• Generating an e-way bill for an invoice whose IRN was cancelled. Fix the e-invoice first; see What is e-invoicing.
• Falling behind on returns. If GSTR-3B is not filed for two consecutive tax periods, the portal can block e-way bill generation for your GSTIN until you file. See GSTR-3B explained.

How Auditer helps

Auditer tracks every movement type: sales, delivery notes for job work, line sales, exhibitions and own use, purchase returns, purchases from unregistered sellers, stock transfers between godowns, and exports. It knows each state’s limit for movement within the state and lets you override it. From a generated bill you can complete Part B, change the vehicle or transporter, extend, consolidate or cancel; a Vahan check confirms the vehicle number, and an alert comes about 8 hours before a bill expires. E-way bills that others generate on your GSTIN are fetched twice a day, with the time by which you can reject each one, and each bill you generate costs 2 credits, returned if the portal refuses it. See GST compliance.

This article is general information, not tax advice. GST rules change; check the GST portal or your tax professional before acting.