E-way Bill Rules

The e-way bill rules in plain words: when one is needed, the limits, validity, extension and exemptions — with a quick checker.

E-way Bill Rules in Simple Words

An e-way bill is needed when goods worth more than ₹50,000 move between states, or more than the state’s own limit move within a state. It has two parts: Part A with the invoice, goods, value and HSN details, and Part B with the vehicle number. It is made on ewaybillgst.gov.in by the supplier, the buyer or the transporter.

Validity is one day per 200 km, ending at midnight, and can be extended from eight hours before to eight hours after expiry. Within the same state, Part B can be left out when goods go up to 50 km from the business to the transporter.

Exemptions and Special Cases

No e-way bill is needed for goods moved by a non-motorised vehicle, for many exempt goods such as fresh vegetables, milk and LPG for households, or for empty cargo containers. On the other side, inter-state job work and handicraft goods need one at any value. States can add their own exemptions within the state.

Frequently asked questions

Who makes the e-way bill?

The supplier, the buyer or the transporter, on ewaybillgst.gov.in.

What is Part B?

The vehicle details. It can be left out for movement up to 50 km within a state to the transporter.

What if I move goods without one?

The goods and vehicle can be stopped and a penalty charged under GST, so make the bill before the vehicle leaves.