GST E-Way Bill Guide 2026 — When Required, How to Generate, Validity | RushTax Blog

An e-way bill is required for movement of goods worth more than ₹50,000. Here is the complete guide for 2026.

What is an E-Way Bill?

An e-way bill is an electronic document generated on the GST portal that must accompany the movement of goods worth more than ₹50,000. It contains details of the consignment, supplier, recipient, and transporter.

When is an E-Way Bill Required?

E-way bill is required when:

Goods worth more than ₹50,000 are being transported
Movement is by road, rail, air, or ship
Movement is for supply, return, or any other reason

Exceptions — E-way bill NOT required:

Goods transported by non-motorised conveyance
Goods transported within a state for a distance of less than 50 km (varies by state)
Goods exempted from e-way bill (fresh vegetables, fruits, milk, etc.)
Goods transported by defence forces
Empty cargo containers

Who Generates the E-Way Bill?

Situation	Who Generates
Registered supplier transporting goods	Supplier
Registered recipient receiving goods	Recipient
Transporter carrying goods for unregistered person	Transporter
E-commerce operator	E-commerce operator

How to Generate an E-Way Bill

Login to ewaybillgst.gov.in
Go to e-Waybill → Generate New
Select transaction type (Outward/Inward)
Enter:
- GSTIN of supplier and recipient
- Invoice number and date
- HSN code and description of goods
- Value of goods
- Transporter details (vehicle number or transporter ID)
Submit — EWB number is generated immediately

Auto-generation: If you have generated an e-invoice, the e-way bill is automatically generated along with it (for consignments above ₹50,000).

E-Way Bill Validity

Distance	Validity
Up to 200 km	1 day
200 to 400 km	3 days
400 to 600 km	5 days
600 to 800 km	7 days
800 to 1000 km	9 days
Above 1000 km	15 days

Extension: If goods cannot be delivered within the validity period (due to natural calamity, accident, etc.), the e-way bill can be extended before expiry.

Part B — Transporter Details

The e-way bill has two parts:

Part A: Consignment details (filled by supplier/recipient)
Part B: Vehicle details (filled by transporter)

Part B must be filled before the goods start moving. Without Part B, the e-way bill is incomplete and the consignment can be detained.

Penalties for E-Way Bill Non-Compliance

Offence	Penalty
Goods transported without e-way bill	₹10,000 or tax evaded, whichever is higher
Goods detained for non-compliance	Goods + vehicle detained until penalty paid
Expired e-way bill	₹10,000 or tax evaded

E-Way Bill vs E-Invoice

Feature	E-Way Bill	E-Invoice
Purpose	Track movement of goods	Register B2B invoices
Threshold	₹50,000	₹5 crore turnover
Portal	ewaybillgst.gov.in	einvoice1.gst.gov.in
Auto-generation	From e-invoice (if applicable)	Separate process

Frequently Asked Questions

Is e-way bill required for services?

No. E-way bill is only for movement of goods, not services.

What if the vehicle breaks down mid-journey?

Update the vehicle number in Part B of the e-way bill. You can update the vehicle number up to 3 times.

Is e-way bill required for goods returned to supplier?

Yes. Return of goods also requires an e-way bill if the value exceeds ₹50,000.

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