LekhaBooks GST Team · Updated 30 June 2025 · 13 min read
E-Way Bill Rules: Distance, Validity, Part-B Requirements (2025 Update)
If your business moves goods worth more than ₹50,000 anywhere in India, you need an e-way bill. But knowing when to generate it, how long it remains valid, and what Part B requires can be confusing — especially with the 2025 rule updates. This guide gives you a complete, accurate reference: when it is mandatory, the validity calculation by distance, Part A vs Part B breakdown, exemptions, penalties, and the latest changes effective January 2025.
1. What is an E-Way Bill?
An e-way bill (Electronic Way Bill) is a compliance document generated on the government's e-way bill portal (ewaybillgst.gov.in) that must accompany every consignment of goods transported when the consignment value exceeds the prescribed threshold. It serves as proof that movement is accompanied by a valid tax invoice and is in GST compliance.
E-way bills became mandatory for inter-state movement from 1 April 2018 and for intra-state movement in a phased manner thereafter. Governed by:
- Rule 138 CGST Rules 2017 — primary rule for e-way bill generation
- Rule 138A — documents and devices to be carried by persons in charge of conveyance
- Rule 138B — verification of documents and conveyances
- Rule 138C — inspection and verification of goods
- Rule 138D — facility for uploading information regarding detention of vehicle
Each e-way bill receives a unique 12-digit E-Way Bill Number (EBN) that must be quoted in accompanying documents and verified at checkpoints.
2. When is an E-Way Bill Mandatory?
Value Threshold: ₹50,000
An e-way bill is mandatory when the consignment value (taxable value + GST) exceeds ₹50,000. This applies to supplies, non-supply movements (job work, exhibition), imports, and exports.
| Type of Movement | Threshold | Mandatory? |
|---|
| Inter-state movement of taxable goods | Value > ₹50,000 | Yes — always |
| Intra-state movement (most states) | Value > ₹50,000 | Yes — check state notification |
| Intra-state — some states (e.g. Delhi, Maharashtra for specified goods) | Value > ₹1,00,000 | Per state notification |
| Movement of exempt goods | Any value | No (check Schedule VI) |
| Principal to job worker (Section 143) | Any value | Yes — mandatory regardless of value |
| Handicraft goods inter-state by unregistered person | Any value | Yes |
Who generates the e-way bill?The registered supplier generates it before goods leave. If the supplier is unregistered, the registered recipient must generate it. If both are unregistered, the transporter generates it.
3. Part A vs Part B — What Goes Where
Part A — Invoice / Document Details (filled by supplier)
| Field | What to Enter |
|---|
| GSTIN of Recipient | 15-digit GSTIN of the buyer (or URP if unregistered) |
| Place of Delivery | Pin code of the delivery destination |
| Invoice / Document Number | Tax invoice, delivery challan, or bill of supply number |
| Invoice Date | Date of the underlying document (must be within 180 days) |
| Value of Goods | Taxable value + GST amount |
| HSN Code | First 2 digits for turnover < ₹5 Cr; first 4 digits for ≥ ₹5 Cr |
| Reason for Transportation | Supply, export, import, job work, line sales, etc. |
| Transport Document Number | Lorry receipt, airway bill, or bill of lading number |
Part B — Vehicle / Transporter Details
| Field | What to Enter |
|---|
| Vehicle Number | Full vehicle registration number (e.g. MH12AB1234) |
| Mode of Transport | Road / Rail / Air / Ship |
| Transporter Name | Name of logistics company or own transport |
| Transporter ID (GSTIN) | GSTIN of the transporter if registered |
| From → To | Pin code of dispatch → pin code of delivery |
| Approximate Distance | Distance in km (maximum 3,000 km in the portal) |
When is Part B mandatory?Part B must be filled before goods are dispatched when transported by road for a distance exceeding 50 km. For rail, air, or ship transport, Part B can be filled after handing over to the carrier but must be updated before goods reach the recipient. Without Part B, the e-way bill is not operative for road movement.
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4. Distance-Based Validity Rules
Validity is calculated from the date and time Part B is first entered. The rule: 1 day per 200 km (or part thereof) for regular cargo; 1 day per 20 km (or part thereof) for Over Dimensional Cargo (ODC).
| Distance (km) | Validity — Regular Cargo | Validity — ODC |
|---|
| Up to 200 km | 1 day | 1 day |
| 201 – 400 km | 2 days | 10–20 days |
| 401 – 600 km | 3 days | 21–30 days |
| 601 – 800 km | 4 days | 31–40 days |
| 801 – 1,000 km | 5 days | 41–50 days |
| 1,001 – 1,200 km | 6 days | 51–60 days |
| 1,201 – 1,400 km | 7 days | 61–70 days |
| 1,401 – 1,600 km | 8 days | 71–80 days |
| 1,601 – 1,800 km | 9 days | 81–90 days |
| 1,801 – 2,000 km | 10 days | 91–100 days |
| 2,001 km and above (up to 3,000 km max in portal) | 1 day per 200 km or part thereof | 1 day per 20 km or part thereof |
The rule in plain termsValidity = 1 day for every 200 km or part of 200 km. Distance of 310 km: first 200 km = 1 day; remaining 110 km is a "part" of the next 200 km = 1 more day. Total = 2 days. The portal computes this automatically.
Worked Examples
- Mumbai to Pune (~150 km): Validity = 1 day
- Mumbai to Ahmedabad (~530 km): Validity = 3 days
- Chennai to Delhi (~2,180 km): Validity = 11 days
- Kolkata to Guwahati (~1,000 km): Validity = 5 days
- ODC shipment 400 km: Validity = 20 days (400 ÷ 20 = 20 days)
Important: The maximum distance that can be entered in the portal is 3,000 km. For actual distances exceeding 3,000 km (rare for road transport within India), enter 3,000 and extend validity as needed.
5. Extending E-Way Bill Validity
If goods cannot reach the destination before the e-way bill expires, validity can be extended:
- Extension window: Starting 8 hours before expiry up to 8 hours after expiry.
- Who can extend: The transporter, supplier, or recipient.
- Reason required: Natural calamity, law and order situation, trans-shipment delay, vehicle breakdown, accident, or other reason.
- Updated Part B: When extending, updated vehicle details (if vehicle changed) must be provided.
- Maximum cap (from January 2025): Extensions are capped at 360 days from the original e-way bill generation date.
- Multiple extensions: A single e-way bill can be extended multiple times within the 360-day cap.
6. When is an E-Way Bill NOT Required?
Goods Exempt from E-Way Bill
- Goods in Schedule VI of the CGST Rules (e.g., currency, used personal effects, LPG for domestic supply by oil PSUs)
- Goods transported by non-motorised conveyance (hand cart, bullock cart)
- Goods moving from Customs port/airport to ICD under customs bond
- Transit cargo under Customs supervision or bond (Section 51, Customs Act)
- Empty cargo containers
- Goods with consignment value ≤ ₹50,000 (except mandatory cases like job work)
- Goods sent for weighment to a weighbridge within 20 km (with delivery challan)
- Goods moved by Department of Posts
Movement Exempt by Nature
- Movement within same premises (same PIN code) — no e-way bill needed
- Defence supplies by Ministry of Defence for military purposes
- All goods listed in the Annexure to Rule 138(14)
State-level variationsStates can notify additional exemptions for intra-state movement. Always check the specific state GST notification — particularly for agricultural produce, textiles, and certain manufactured goods where many states have provided exemptions.
7. Cancellation and Rejection
Cancellation by Generator
- Can be cancelled within 24 hours of generation if goods have not been verified at a checkpoint.
- After 24 hours, cancellation must be sought from the jurisdictional officer.
Rejection by Consignee
- The recipient can reject an e-way bill within 72 hours of its generation (or at the time of delivery, whichever is earlier).
- If no rejection within 72 hours, the e-way bill is deemed accepted.
Best practiceCheck all invoice details carefully before generating. Errors in GSTIN, pin code, or HSN require cancellation and re-generation, which wastes the 24-hour window and disrupts logistics planning.
8. Penalties for E-Way Bill Non-Compliance
Penalty under Section 129 of CGST ActGoods moved without a valid e-way bill can be detained or seized. Penalty = the higher of: (a) 200% of the tax payable, or (b) ₹10,000. Vehicle confiscated and released only on payment of penalty.
| Violation | Consequence | Penalty |
|---|
| Goods transported without e-way bill | Detention of goods and vehicle | Higher of 200% of tax or ₹10,000 |
| E-way bill expired during transit | Goods detained | Same as above |
| Part B not filled / vehicle details incorrect | E-way bill not valid; goods detained | Same as above |
| Goods in vehicle don't match e-way bill | Goods and vehicle seized; GST demand raised | 100% of tax evaded + penalty under Section 122 |
Under Section 130, if the officer believes goods are being transported to evade tax, confiscation proceedings can be initiated — the goods can be forfeited to the government.
9. Consolidated E-Way Bill
When one transporter carries multiple consignments in the same vehicle, a Consolidated E-Way Bill (CEWB) can be generated instead of presenting multiple individual bills.
- All individual e-way bills (Part A and Part B) must exist before CEWB can be created.
- A CEWB is valid only for the specific vehicle mentioned in it.
- If the vehicle changes (trans-shipment), a new CEWB must be generated for the new vehicle.
- The CEWB's validity is determined by the individual e-way bill with the earliest expiry.
- The transporter generates the CEWB via their transporter login on the portal.
10. Key 2025 Rule Changes
180-Day Document Age Limit (Effective 1 January 2025)
From 1 January 2025, e-way bills can only be generated for documents (invoices, delivery challans) dated within the last 180 days from the date of e-way bill generation. Backdated documents beyond 180 days cannot be used to generate an e-way bill. This prevents generation of bills for stale or backdated documents.
Extension Cap — 360 Days Maximum
Also effective 1 January 2025, the total validity of an e-way bill (including all extensions) cannot exceed 360 days from the original generation date. This prevents indefinite extension of bills for goods stored in transit warehouses.
GSTN Portal Improvements
The e-way bill portal received significant infrastructure upgrades in 2024–25, reducing generation time and improving API response times for bulk generation. Taxpayers generating more than 50 e-way bills per day are encouraged to use the API integration or bulk upload (JSON/Excel) facility.
11. How LekhaBooks Generates E-Way Bills
LekhaBooks integrates directly with the government e-way bill portal via the official GSTN API:
- From invoice to e-way bill in one click: When a sales invoice is saved for a consignment value above ₹50,000, LekhaBooks automatically detects whether an e-way bill is required — checking value, inter/intra-state nature, state-specific thresholds, and exempt category. If needed, a one-click prompt pre-fills all Part A details from the invoice. You only enter the vehicle number and distance.
- Bulk e-way bill generation: Generate up to 500 e-way bills in a single batch from multiple invoices.
- Validity alerts: LekhaBooks tracks every open e-way bill and sends alerts when a bill is within 8 hours of expiry — within the extension window — so your logistics team can act before the bill lapses.
- Part B update and vehicle change: When a vehicle changes mid-route, Part B can be updated directly from the dispatch dashboard — no separate portal login needed.
- GSTR-1 reconciliation: E-way bill data is reconciled with GSTR-1 outward supplies data, flagging mismatches between invoice values reported in GSTR-1 and consignment values in e-way bills — a common source of GST notices.
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12. Frequently Asked Questions
What is the minimum value for which an e-way bill is required?
An e-way bill is mandatory when the consignment value (taxable value + GST) exceeds ₹50,000. For inter-state movement this applies uniformly. For intra-state movement, states may have higher thresholds — check your state GST notification. For job work under Section 143, an e-way bill is mandatory regardless of value.
What is the validity of an e-way bill for 500 km?
For a distance of 500 km, the validity is 3 days. Calculation: 500 ÷ 200 = 2.5 — rounded up to 3 days. Validity runs from the date and time Part B is first entered.
Is Part B of e-way bill mandatory?
Yes. Part B (vehicle/transporter details) is mandatory for road transport where the distance exceeds 50 km. Without Part B, the e-way bill is not valid for movement by road. For rail, air, or ship transport, Part B can be filled after handing goods to the carrier but must be updated before delivery.
Can an e-way bill be cancelled after goods are in transit?
No. Cancellation is only possible within 24 hours of generation, and only if the e-way bill has not been verified by a tax officer at a checkpoint. Once verified in transit, cancellation is not possible through the portal.
What is the penalty for transporting goods without an e-way bill?
Under Section 129 of the CGST Act, goods and vehicle can be detained. The penalty is the higher of 200% of the tax payable on the goods or ₹10,000. In cases of suspected tax evasion, confiscation under Section 130 can also be initiated.
How do I extend an e-way bill that is about to expire?
Log in to ewaybillgst.gov.in → E-Way Bill → Extend Validity → Enter the EBN → Provide reason and updated vehicle details → Submit. Extension window: 8 hours before expiry to 8 hours after expiry. Total extensions capped at 360 days from original generation date (effective 1 January 2025).
Is an e-way bill required for goods sent for job work?
Yes. Goods sent by a principal to a job worker under Section 143 of the CGST Act require an e-way bill regardless of value. The e-way bill must be generated by the principal using a delivery challan as the underlying document.
What changed in e-way bill rules from January 2025?
Two key changes from 1 January 2025: (1) E-way bills can only be generated for documents dated within 180 days from the generation date — backdated documents beyond 180 days cannot be used. (2) Total validity including all extensions is capped at 360 days from the original generation date.
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