E-Way Bill Rules in India: When You Need One, and How It Connects to Your Invoice

For inter-state movement of goods, an e-way bill is mandatory nationwide once the consignment value crosses ₹50,000 — this threshold is fixed under central GST rules and doesn't vary by state. For movement within the same state, each state sets its own threshold: most follow ₹50,000 too, but some are higher — Maharashtra, for example, only requires one above ₹1,00,000 for intra-state movement. Always check your specific state's notified limit before assuming ₹50,000 applies.

It depends on who's arranging the transport. A registered supplier moving goods on their own vehicle or through a hired transporter generates it. A registered recipient generates it if they're collecting from an unregistered supplier or arranging the transport themselves. If neither the supplier nor recipient generates it and a transporter is carrying the goods, the responsibility shifts to the transporter — and if the supplier only filled in Part A (invoice details), the transporter is generally the one who completes Part B (vehicle details).

Validity is based on distance, not calendar days from generation alone: for regular cargo, it's 1 day per 200 km (or part thereof) of travel; for over-dimensional cargo, it's 1 day per 20 km. So a 500 km regular shipment gets roughly 3 days of validity. Validity starts from the time the e-way bill is actually generated, not from when the vehicle physically departs — a gap between the two eats into your usable window.

It's treated as a contravention of Rule 138 and can lead to detention or seizure of the goods and the vehicle under Section 129 of the CGST Act. A transporter who fails to generate a required e-way bill can face a penalty of ₹10,000 or the tax sought to be evaded, whichever is higher. If goods are moved without proper documents despite tax having been paid, penalties are typically calculated as a percentage of the goods' value. This is a real enforcement risk at checkpoints, not just a paperwork formality.

Only if your state's own intra-state threshold is crossed — this is set state-by-state and isn't always ₹50,000. Some states also exempt short-distance intra-state movement, for example moving goods a short distance to a weighbridge for weighing, provided a delivery challan accompanies the goods. Confirm your specific state's rule before assuming either the ₹50,000 figure or an exemption applies.

There's no blanket rule exempting all movement under 20 km — that figure gets repeated online but isn't what the actual rule says. What genuinely exists, under Rule 138(3), is narrower: when the distance between the consignor's (or transporter's) place of business and the point of handover is under 50 km within the same state, Part B (vehicle details) doesn't need to be filled in immediately. Part A — built from the invoice — still generally applies once the value threshold is crossed. Don't rely on a 20 km exemption you've seen elsewhere without checking Rule 138(14)'s actual list first.

Rule 138(14) of the CGST Rules lists the exemptions, and the common ones include: consignments below the value threshold, goods carried by non-motorized conveyance, goods moving under customs supervision or bond, defense-related movements, and certain goods specifically listed in the rule's annexure (mostly exempt or low-value categories). The exact list is detailed and occasionally amended, so check Rule 138(14) or the e-way bill portal directly rather than assuming a specific shipment qualifies.

Not in the normal case — Part A of the e-way bill is built from your invoice's own details: invoice number, date, HSN code, and value. You generally need the invoice (or a delivery challan, for specific non-supply movements like job work or returns) finalized first, since the e-way bill references it rather than existing independently. Trying to generate one before the invoice is settled just means re-entering the same details twice if anything changes.

It includes GST. The consignment value used to test against the threshold is the invoice value including the taxable value of goods plus any CGST, SGST/UTGST, IGST, and cess charged — not the pre-tax amount alone. An invoice that looks just under ₹50,000 before tax can still cross the threshold once GST is added.