An e-way bill is an electronic document required for the movement of goods. It links the goods being transported to a valid invoice, so tax authorities can verify that GST is being accounted for. Think of it as a travel permit for your goods.
The core rule: if you are moving goods worth more than ₹50,000 in a single consignment, you generally need an e-way bill — whether it is a sale, a transfer, or goods sent for job work.
When is an e-way bill required?
- For most movements of goods valued over ₹50,000
- For inter-state and, in most cases, intra-state movement
- Whether the movement is due to a sale, transfer, return, or job work
Some states set their own thresholds for movement within the state, so check your state's rule.
Part A and Part B
An e-way bill has two parts:
| Part | Contains | Filled by |
|---|---|---|
| Part A | Invoice details: GSTIN, value, HSN, place of delivery | Supplier or recipient |
| Part B | Transport details: vehicle number or transporter ID | Whoever arranges transport |
The bill is only complete — and the goods can only legally move — once both parts are filled.
How to generate an e-way bill
- Log in to the e-way bill portal (or generate it directly from your billing software).
- Enter Part A using your invoice details.
- Add Part B with the vehicle or transporter information.
- Generate the bill and note the unique EBN (e-way bill number).
- Carry the e-way bill (digital or printed) with the consignment.
If your invoice is already e-invoiced, much of Part A can be auto-populated from the IRN, saving you re-typing.
Validity: how long an e-way bill lasts
Validity depends on the distance the goods travel — roughly one day for every 200 km (with longer allowances for over-dimensional cargo). If the goods cannot reach in time, the bill can be extended before it expires.
Exemptions
You generally do not need an e-way bill for consignments under ₹50,000, certain exempt goods, movement by non-motorised transport (like a handcart), or very short distances in some cases. When in doubt, generate it — an unnecessary e-way bill costs nothing, but a missing one can get your goods seized.
Bill and move goods without the paperwork panic
DAM keeps your invoices e-way-bill ready so generating one is quick — free Gold plan until 31 March 2027 when you register in the app.
Download DAM FreeFrequently asked questions
When is an e-way bill required?
An e-way bill is generally required when goods worth more than Rs 50,000 are moved in a single consignment, whether for a sale, transfer, return or job work. Some states set their own thresholds for movement within the state.
How long is an e-way bill valid?
Validity is based on distance, roughly one day for every 200 km, with longer allowances for over-dimensional cargo. It can be extended before expiry if goods are delayed.
Who generates the e-way bill?
The supplier, the recipient, or the transporter can generate it. Part A (invoice details) is usually filled by the supplier or recipient, and Part B (transport details) by whoever arranges the vehicle.