Recent Updates (Last updated: June 2026)

The Goods and Services Tax Network (GSTN) has introduced important updates to the e-Way Bill system in 2026. Multi-Factor Authentication (MFA), also known as two-factor authentication (2FA), is now mandatory for taxpayers and transporters using the e-Way Bill portal. GSTN has also introduced portal enhancements such as mandatory reporting of the ‘Ship-To GSTIN’ in Bill-To/Ship-To transactions and a voluntary e-Way Bill closure facility. Businesses should ensure that their portal credentials, GST details, and shipment information are up to date to avoid disruptions in goods movement and maintain GST compliance.

What is an e-Way Bill?

Quick Definition: An e-Way Bill is an electronic document generated on the GST portal for the movement of goods. It contains details of the goods being transported, the supplier, the recipient, and the transporter.

Under GST, an e-Way Bill is generally required when the consignment value exceeds ₹50,000, although certain transactions and state-specific rules may also apply.

The system was introduced under Rule 138 of the CGST Rules to create a uniform process for tracking the movement of goods across India. It helps simplify transportation, improve transparency, and support GST compliance. The system also reduces tax evasion by enabling authorities to verify the movement of goods and transaction details electronically.

Before GST, businesses often had to deal with multiple state-level permits and transport documents. This system replaced many of these manual processes with a single digital document, making the transportation of goods faster and more efficient.

Key highlights of an e-Way Bill:

Definition: An electronic document required for the movement of goods under GST.

Applicability: Generally required for consignments valued above ₹50,000, subject to GST and state-specific rules.

Legal basis: Governed by Rule 138 of the CGST Rules.

Generation: Created electronically through the e-Way Bill portal.

Contents: Details of goods, HSN code, consignment value, supplier, recipient, transporter, and vehicle information.

Objective: To simplify goods transportation, improve transparency, and strengthen GST compliance.

What’s Included in an e-Way Bill?

An e-Way Bill contains important information about the goods being transported and the parties involved in the transaction. These details help tax authorities verify shipments and ensure smooth movement of goods under GST.

The information in an e-Way Bill is broadly divided into details about the supplier and recipient, the goods being transported, and the transportation arrangement.

Particulars	Details
Consignor and consignee details	Name, GSTIN, address, and PIN code of the supplier and recipient.
Goods details	Product description, quantity, value of goods, and HSN code.
Transportation details	Mode of transport, vehicle number, transporter ID, and approximate distance.
Place of delivery	Delivery address, state, and PIN code.
Supporting document details	Invoice number, bill of supply number, or delivery challan number and date.
e-Way Bill details	e-Way Bill number, generation date, and validity period.

A typical e-Way Bill consists of two sections:

Part A: Contains transaction details such as GSTIN, dispatch and delivery location, document details, value of goods, HSN code, and reason for transportation.

Part B: Contains transportation details such as vehicle number, mode of transport, transporter details, and movement information. 

Documents required for e-Way Bill generation

Before generating an e-Way Bill, businesses should keep the necessary documents and transport details ready. Having the correct information helps avoid errors and delays during the generation process.

The commonly required documents and details include:

• Tax invoice issued for the supply of goods
• Bill of supply for exempt supplies or composition taxpayers
• Delivery challan in cases where goods are transported without an invoice
• Transporter ID if goods are moved through a third-party transporter
• Vehicle number and transport mode details for road transportation
• Details of goods, including description, quantity, value, and HSN code

Ensuring these details are accurate before generating an e-Way Bill can help businesses avoid compliance issues and ensure the smooth transportation of goods.

Who should generate a GST e-Way Bill?

The responsibility for generating an e-Way Bill depends on the nature of the transaction and the parties involved. In most cases, the supplier, recipient, or transporter must generate the e-Way Bill before the movement of goods begins.

The table below shows who is responsible for generating an e-Way Bill in different situations:

Scenario	Responsible person
Registered supplier transporting goods	Supplier
Unregistered supplier supplying goods to a registered recipient	Recipient
Goods transported through a third-party transporter	Transporter
Registered recipient arranging transportation	Recipient
Goods transported by rail, air, or vessel	Supplier or recipient, as applicable.

Generally, the following persons may be required to generate an e-Way Bill:

Registered suppliers transporting goods with a consignment value exceeding the prescribed limit.

Registered recipients when they arrange the transportation of goods .

Transporters carrying goods on behalf of suppliers or recipients when an e-Way Bill has not already been generated.

Unregistered persons supplying goods to registered businesses, where the responsibility may shift to the recipient under GST rules.

It is important to ensure that the e-Way Bill is generated before the goods are dispatched. Failure to generate a valid e-Way Bill when required may lead to delays, penalties, or detention of goods during transit.

Businesses should also verify that all details entered in the e-Way Bill, such as GSTIN, invoice number, transporter details, and vehicle information, are accurate before starting the transportation process. This helps ensure smooth movement of goods and compliance with GST regulations.

When is e-Way Bill generation required?

An e-Way Bill must be generated before the movement of goods in certain situations specified under GST rules. In most cases, it is required when the value of a consignment exceeds ₹50,000. However, some transactions require an e-Way Bill regardless of value, while others are exempt from this requirement.

The table below provides a quick overview:

Transaction	e-Way Bill required?
Interstate movement of goods above ₹50,000	Yes
Intra-state movement above the prescribed state limit	Yes
Handicraft goods transported interstate by an unregistered person	Yes
Job work goods transported interstate by a principal or registered job worker	Yes
Goods supplied through an e-commerce platform	Generally yes, if applicable conditions are met.
Certain exempt goods	No
Transport through non-motorised conveyance	No

Cases where e-Way Bill is mandatory

An e-Way Bill is generally required in the following situations:

• Movement of goods with a consignment value exceeding ₹50,000.
• Interstate transportation of goods for sale, transfer, exchange, or return.
• Goods sent for job work to another location.
• Interstate movement of handicraft goods by an unregistered person.
• Transportation arranged by a supplier, recipient, or transporter on behalf of either party.
• Movement of goods through road, rail, air, or vessel where GST rules require e-Way Bill generation.

An e-Way Bill may also be required for certain intra-state transactions depending on the rules and threshold limits prescribed by the respective state government.

Cases where e-Way Bill is not required

GST rules provide exemptions for specific goods and modes of transport. In such cases, generating an e-Way Bill is not mandatory.

Some common exemptions include:

• Transportation of goods through a non-motorised conveyance, such as a handcart or animal-drawn vehicle.
• Movement of certain exempt goods specified under GST rules.
• Goods transported by the Central Government, State Government, or local authorities by rail.
• Movement of goods under customs supervision, including transportation from ports, airports, air cargo complexes, or land customs stations to an inland container depot or container freight station.
• Movement of goods within notified areas where e-Way Bill requirements do not apply.
• Certain defence and diplomatic consignments covered under specific exemptions.

Since exemptions and intra-state requirements may change over time, businesses should verify the latest GST provisions before transporting goods.

Understanding when an e-Way Bill is required can help businesses avoid penalties, prevent shipment delays, and ensure smooth transportation of goods across India.

State-wise e-Way Bill threshold limits

While the interstate e-Way Bill threshold is generally ₹50,000 across India, states can prescribe different limits for the intra-state movement of goods. As a result, businesses operating in multiple states should check the applicable threshold before transporting goods.

The table below highlights some commonly referred intra-state e-Way Bill threshold limits:

State	Intra-state e-Way Bill threshold*
Delhi	₹1 lakh
Tamil Nadu	₹1 lakh
Maharashtra	₹1 lakh
Punjab	₹1 lakh
Rajasthan	₹1 lakh (₹2 lakh in certain notified cases)
West Bengal	₹50,000
Karnataka	₹50,000
Telangana	₹50,000
Uttar Pradesh	₹50,000
Most other states and UTs	₹50,000

*Threshold limits are subject to change through state GST notifications.

Businesses should remember that certain transactions may require an e-Way Bill irrespective of the consignment value. For example, the interstate movement of handicraft goods by an unregistered person and specified job work transactions may require e-Way Bill generation even when the value is below ₹50,000.

Understanding the applicable e-Way Bill threshold limit can help businesses avoid compliance issues, prevent shipment delays, and ensure the smooth movement of goods under GST.

How to generate an e-Way Bill

Businesses can generate e-Way Bills through the e-Way Bill portal, SMS facility, API integration, or bulk upload utility. Before generating an e-Way Bill, keep the invoice or delivery challan, transporter details, and vehicle information ready.

Steps to generate an e-Way Bill 

1. Log in to the e-Way Bill portal using your credentials.
2. Select ‘Generate New’ and enter the required transaction and document details.
3. Fill in the supplier and recipient details, including GSTIN, address, and place of supply.
4. Enter the details of the goods being transported, such as the product description, HSN code, quantity, and consignment value.
5. Provide the transportation details, including the mode of transport, transporter information, and vehicle number, wherever applicable.
6. Review the information and submit the form.
7. Once submitted successfully, the system generates a unique e-Way Bill Number (EBN), which can be downloaded or printed for reference.

Form EWB-01

Form EWB-01 is the prescribed form used to generate an e-Way Bill under GST. It consists of Part A and Part B, which together capture the transaction and transportation details required for the movement of goods.

Understanding Part A and Part B

Section	Details captured
Part A	Supplier and recipient details, document information, HSN code, consignment value, delivery location, and reason for transportation.
Part B	Transportation details such as vehicle number, transporter information, and mode of transport.

Steps to generate bulk e-Way Bills

Bulk e-Way Bill generation allows businesses to create multiple e-Way Bills in a single upload instead of generating them one by one. This facility is particularly useful for businesses that dispatch a large number of consignments every day.

Manufacturers, distributors, large wholesalers, logistics companies, and e-commerce sellers commonly use the bulk generation facility to save time and improve operational efficiency.

Follow these steps to generate bulk e-Way Bills:

Step 1: Log in to the e-Way Bill portal using your credentials.

Step 2: Download the bulk generation tools and templates available on the portal, if required.

Step 3: Prepare the shipment details in the prescribed format and generate the JSON file.

Step 4: Navigate to the ‘Generate Bulk’ option on the dashboard.

Step 5: Upload the completed JSON file containing the details of multiple consignments.

Step 6: Verify the uploaded information and submit the file.

Step 7: The system will validate the details and generate individual e-Way Bills for the consignments included in the upload.

Bulk generation is ideal for businesses that regularly handle high shipment volumes, as it reduces manual data entry and helps streamline the e-Way Bill generation process.

Steps to cancel an e-Way Bill

If an e-Way Bill is generated with incorrect details, it can be cancelled on the e-Way Bill portal. However, cancellation is permitted only within 24 hours of generation, provided the e-Way Bill has not been verified in transit by a tax officer.

Businesses can cancel an e-Way Bill if goods are not transported or if incorrect details were entered during generation.

Common reasons include:

• Incorrect GSTIN entered during generation
• Wrong vehicle number
• Incorrect invoice or document number
• Duplicate e-Way Bill generation for the same consignment
• Errors in consignment or transporter details

Follow these steps to cancel an e-Way Bill 

Step 1: Log in to the e-Way Bill portal using your credentials.

Step 2: Navigate to the ‘Cancel’ option under the e-Way Bill menu.

Step 3: Enter the 12-digit e-Way Bill Number (EBN) and click ‘Go’.

Step 4: Review the e-Way Bill details displayed on the screen.

Step 5: Select the appropriate reason for cancellation.

Step 6: Submit the cancellation request.

Once the cancellation is successful, the e-Way Bill becomes invalid and cannot be used for the movement of goods. If the goods still need to be transported, a new e-Way Bill must be generated with the correct details.

To avoid cancellations, businesses should verify GSTINs, invoice details, transporter information, and vehicle numbers before generating an e-Way Bill. This can help reduce errors and ensure the smooth transportation of goods.

Common e-Way Bill errors and solutions

Errors during e-Way Bill generation can lead to delays, cancellations, and compliance issues. Most errors occur because of incorrect transaction, transporter, or shipment details. Reviewing information carefully before submission can help businesses avoid disruptions in the movement of goods.

The table below highlights some common e-Way Bill errors and how to resolve them:

Error	Cause	Solution
Invalid GSTIN	Incorrect or inactive GSTIN entered	Verify the GSTIN and ensure it is active
Duplicate document number	An e-Way Bill has already been generated using the same document details	Check the invoice or document number before generating a new e-Way Bill
Distance mismatch	Incorrect travel distance entered	Update the distance based on the actual route
Invalid vehicle number	Vehicle details entered incorrectly	Verify and re-enter the correct vehicle number
Incorrect HSN code	Wrong HSN code selected for the goods	Check the HSN code on the invoice and update it accordingly
Invalid PIN code	Supplier or recipient PIN code does not match the state details	Verify the address and PIN code information
Incorrect transporter details	Wrong transporter ID or transporter information entered	Confirm transporter details before submission

If an error is identified after generation, businesses may need to cancel the e-Way Bill within the permitted time limit and generate a new one with the correct details. In certain cases, transportation-related details such as vehicle information can be updated through the e-Way Bill portal, subject to applicable GST rules.

To minimise errors, businesses should verify GSTINs, invoice details, HSN codes, vehicle numbers, transporter information, and delivery addresses before generating an e-Way Bill. Maintaining accurate records can help ensure smooth transportation and reduce the risk of compliance issues.

Validity of e-Way Bills

An e-Way Bill remains valid for a specific period based on the distance that the goods need to travel. The validity period starts from the date and time of generation and must remain valid until the transportation of goods is completed.

Distance	Validity period
Up to 200 km	1 day
For every additional 200 km or part thereof	Additional 1 day

How is e-Way Bill validity calculated?

The validity of an e-Way Bill is determined based on the distance entered at the time of generation. Under the current rules, an e-Way Bill is valid for one day for the first 200 km of travel. An additional day is allowed for every subsequent 200 km or part thereof.

For example, if goods are transported over a distance of 450 km, the e-Way Bill will generally remain valid for three days. Businesses should ensure that the distance entered is accurate, as it directly affects the validity period generated by the system.

Extension of e-Way Bill validity

If goods cannot reach their destination within the original validity period, the validity of the e-Way Bill may be extended through the e-Way Bill portal. The extension facility is generally available to the transporter when the consignment is still in transit and the original validity period has not expired.

Before requesting an extension, the transporter may be required to provide updated transportation details and the reason for the delay.

Circumstances for extension

An extension may be required when transportation is delayed due to unforeseen circumstances such as vehicle breakdowns, traffic congestion, natural calamities, law and order issues, transhipment delays, or other genuine logistical challenges.

Businesses and transporters should monitor the validity period closely and take timely action to avoid disruptions during the movement of goods.

Penalty for non-compliance with e-Way Bill rules

Failure to comply with e-Way Bill requirements can result in penalties and disruptions during the transportation of goods. Businesses should ensure that a valid e-Way Bill is generated whenever required under GST rules.

Vehicle detention: Authorities may detain the vehicle carrying goods without a valid e-Way Bill.

Goods seizure: Goods may be seized during transit if e-Way Bill provisions are violated.

Monetary penalties: Businesses may be liable to pay penalties as prescribed under the GST law.

GST consequences: Non-compliance may lead to disputes, notices, and additional scrutiny from tax authorities.

Generating accurate e-Way Bills and keeping transportation documents updated can help businesses avoid penalties and ensure smooth movement of goods.

Conclusion

The e-Way Bill system plays an important role in ensuring the seamless movement of goods under GST. By understanding the applicable rules, maintaining accurate shipment records, and generating e-Way Bills correctly, businesses can minimise delays and avoid compliance issues. As GSTN continues to introduce new updates and digital enhancements, staying informed about the latest e-Way Bill requirements can help businesses improve operational efficiency and manage logistics more effectively across India.

FAQs

What is the minimum value for an e-Way Bill?

In most cases, an e-Way Bill is required when the consignment value exceeds ₹50,000. 

Is an e-Way Bill required for goods below ₹50,000?

Generally, no. However, certain transactions, such as the interstate movement of handicraft goods by an unregistered person, may still require an e-Way Bill. 

Can an e-Way Bill be cancelled?

Yes. An e-Way Bill can be cancelled within 24 hours of generation if it has not been verified during transit. 

Who generates an e-Way Bill?

The supplier, recipient, or transporter may generate an e-Way Bill, depending on the nature of the transaction.

Can vehicle details be updated?

Yes. Vehicle details can be updated on the e-Way Bill portal if there is a change in the vehicle during transit. 

How long is an e-Way Bill valid?

Validity depends on the distance to be travelled. Generally, an e-Way Bill is valid for one day for the first 200 km and one additional day for every subsequent 200 km or part thereof.

Is an e-Way Bill required for job work?

Yes. An e-Way Bill may be required for the movement of goods sent for job work, subject to GST provisions. 

Is an e-Way Bill mandatory for e-commerce shipments?

An e-Way Bill may be required for e-commerce shipments if the transaction meets the prescribed GST conditions and threshold limits.

What happens if goods are transported without an e-Way Bill?

Authorities may detain the vehicle or goods, and penalties may apply under GST rules.

Can unregistered persons generate an e-Way Bill?

Yes. Unregistered persons can generate an e-Way Bill in certain situations, especially when transporting goods or supplying goods to a registered recipient.