E-Way Bill Rules — Complete Guide

An E-Way Bill (Electronic Way Bill) is a digital document required for movement of goods valued above ₹50,000 within India under GST. It must be generated on the portal (ewaybillgst.gov.in) BEFORE goods start moving. Who generates: (1) Registered supplier — when sending goods; (2) Registered recipient — for inward supply (especially from unregistered dealers); (3) Transporter — when neither supplier nor recipient generates it, the transporter must. The e-way bill contains Part A (goods/transaction details) and Part B (vehicle/transport details). It's mandatory for both inter-state and intra-state movement above threshold.

E-Way Bill is NOT required when: (1) Consignment value is below ₹50,000 (unless specified goods like gold); (2) Goods are exempted from GST (fresh fruits, vegetables, milk, eggs, unbranded atta); (3) Movement is by non-motorized conveyance (bullock cart, hand cart); (4) Goods moved within 20 km radius to/from transporter premises; (5) Empty cargo containers; (6) Defence formation goods; (7) Goods under LPG/kerosene PDS; (8) Postal baggage; (9) Used personal effects; (10) Goods specified in state-specific notifications. Important: Some states have LOWER thresholds (e.g., ₹1 lakh for intra-state in some states as opt-in).

Under Section 129 of CGST Act, if goods are found moving without valid e-way bill: STEP 1: Officer detains goods and vehicle, serves order in Form GST MOV-06/07. STEP 2: Options for release — (a) If owner comes forward: Pay applicable tax + 100% penalty of tax amount; (b) If owner doesn't come forward: Pay applicable tax + 50% of VALUE of goods as penalty. STEP 3: Payment made via Form GST DRC-03 or security/bond furnished. STEP 4: Order must be passed within 7 days — if not, goods auto-released. STEP 5: If tax evasion intent proved → Section 130 applies: goods can be CONFISCATED (not just detained). Practical tip: Always carry invoice + e-way bill printout/SMS. Digital copy on phone is accepted but connectivity issues can cause problems at checkpoints.

Validity depends on distance and cargo type: REGULAR CARGO: 1 day per 200 km (or part thereof). Examples — 200 km = 1 day, 201-400 km = 2 days, 401-600 km = 3 days, Delhi to Mumbai (1400 km) = 7 days. OVER-DIMENSIONAL CARGO (ODC): 1 day per 20 km — much shorter because ODC moves slowly (wide loads, heavy machinery). Validity starts from: Date/time when Part B is first entered. EXTENSION: If goods can't reach destination before expiry (breakdown, natural calamity, law-and-order), extension can be requested 4 hours before or 4 hours after expiry on the portal. Commissioner can grant additional validity. NOTE: 'Day' means midnight-to-midnight (calendar day), not 24 hours from generation.

CANCELLATION: Yes — within 24 hours of generation, if goods have NOT been transported and no officer has verified the e-way bill in transit. Cannot cancel after 24 hours or if vehicle verified by officer. MODIFICATION: Part A details cannot be modified after generation (you must cancel and regenerate). Part B (vehicle number) CAN be updated — allows vehicle changes during transit. Common scenario: Vehicle breaks down, goods transferred to new vehicle — update Part B with new vehicle number. REJECTION: Recipient can reject an e-way bill within 72 hours if they didn't receive the goods. If neither accepted nor rejected within 72 hours, it's deemed accepted. CONSOLIDATED EWB: Can add/remove individual EWBs from consolidated e-way bill as vehicles load/unload.