E-Way Bill Guide (2025)
An e-way bill is required for the movement of goods above specified thresholds. It contains details of supplier, recipient, goods, and transporter.
When is it required?
- Inter-state movement: generally for consignments > ₹50,000
- Intra-state: thresholds vary by state (check your state notification)
- Regardless of value in specific cases (e.g., handicraft goods by exempted persons, movement for job work)
State variations
Intra-state thresholds and exemptions differ by state; verify locally.
Validity
- Up to 100 km: 1 day; every additional 100 km or part: +1 day
- For over-dimensional cargo, different validity applies
How to generate
Prepare details
Invoice, transporter ID, vehicle number, HSN, quantity, value.
Generate on portal/API
Use ewaybillgst.gov.in or API via software/GSP.
Share and carry
Ensure the driver carries the e-way bill number/QR; update Part B before movement.
Common scenarios
- Use consolidated e-way bill for multiple consignments in one vehicle.
- Generate with correct party as consignor/consignee; align invoice and movement.
- E-way bill required irrespective of value for inter-state job work.
- Generate e-way bill for return movement with original invoice reference.
Penalties
- Detention/seizure; penalty up to 200% of tax for certain violations
- Ensure timely extension if vehicle breakdowns delay movement
References
- E-way Bill Rules under CGST Rules, state notifications
- Official e-way bill portal user manual