E-Way Bill Rules: Thresholds, Validity and When You Do Not Need One

When it is required

Rule 138 requires an e-way bill where the consignment value exceeds fifty thousand rupees, for movement in relation to a supply, for reasons other than supply such as a branch transfer or job work, or for inward supply from an unregistered person.

That fifty thousand rupee figure is the central threshold, but several States set different limits for purely intra-State movement, and a few have raised it substantially. Check the State rule rather than assuming the central figure applies.

Validity, and what happens when it lapses

For regular cargo, validity is one day for every two hundred kilometres or part thereof. For over-dimensional cargo it is one day for every twenty kilometres. The clock runs from the time Part B is filled in, not from when the bill was generated.

Validity can be extended within eight hours before or after expiry where the goods could not be delivered due to exceptional circumstances. Goods moving on a lapsed e-way bill are liable to detention and seizure under Section 129, with tax and penalty payable to release them.

Who generates it

Part A carries the invoice and consignment details; Part B carries the vehicle number. Both must be complete before movement begins, except for the first or last leg of under fifty kilometres within the same State, where Part B may be omitted.

• The registered supplier, where they arrange the transport.
• The registered recipient, where they arrange it and the supplier is unregistered.
• The transporter, where neither party has generated it and the goods have been handed over.

When you do not need one

The exemptions are broader than most businesses realise. No e-way bill is required for goods exempt from the requirement under the annexure to Rule 138, for transport by non-motorised conveyance, for movement from a port or airport to an inland container depot for customs clearance, for goods under customs supervision, or for consignment values at or below the threshold.

Several specified goods — including LPG for household supply, kerosene under the public distribution system, jewellery, currency and used personal effects — are exempt regardless of value.

The e-invoice connection

If you report transport details in the e-invoice payload, Part A of the e-way bill is generated automatically in the same call to the Invoice Registration Portal. You then add the vehicle number in Part B separately.

This removes a duplicate data-entry step and, more usefully, removes the possibility of the invoice and the e-way bill disagreeing — a mismatch that is one of the commonest reasons for detention at a checkpoint.

Frequently asked questions

### What is the e-way bill limit?

Fifty thousand rupees of consignment value under the central rule, though States may prescribe a different threshold for movement entirely within the State and several have. The value includes the tax but excludes the value of exempt goods where the consignment contains both.

### How long is an e-way bill valid?

One day for every two hundred kilometres or part thereof for regular cargo, and one day for every twenty kilometres for over-dimensional cargo. The period runs from the time Part B is completed. Extension is possible within eight hours either side of expiry where delivery was prevented by exceptional circumstances.

### Does an e-invoice replace an e-way bill?

No. They answer different questions: the e-invoice registers the document, the e-way bill authorises the movement. They are linked — sending transport details in the e-invoice payload generates Part A automatically — but goods above the threshold still require a valid e-way bill with Part B completed.

### What is the penalty for moving goods without an e-way bill?

Section 129 permits detention and seizure. Release requires payment of the applicable tax and a penalty equal to one hundred per cent of that tax where the owner comes forward, or fifty per cent of the value of the goods where they do not. For exempt goods the amounts are lower but the detention is the same.