GST E-Way Bill Rules: Complete Shipper's Guide

A GST e-way bill is a mandatory electronic document for the movement of goods worth more than Rs 50,000 in India, generated on the official ewaybillgst.gov.in portal before dispatch. The shipper provides invoice details (Part A) and the transporter adds vehicle information (Part B). Validity runs at 1 day per 200 km of road distance. Below is the complete shipper’s guide covering thresholds, generation steps, exemptions, validity rules, and penalties.

This article is part of our Business Courier Solutions in India: The Complete Guide pillar on business shipping operations in India.

What is an e-way bill and who is responsible for generating it

The e-way bill is an electronic permit for the movement of taxable goods, prescribed under Rule 138 of the CGST Rules, 2017. Without a valid bill, goods above the threshold cannot legally move on Indian roads — and a mobile-squad inspection or RFID flag at a toll plaza turns into a detention notice in under an hour.

Responsibility for generation follows a strict order of preference under the CGST Rules:

• Registered consignor generates it first. This is the default in 90%+ of B2B shipments.
• Registered consignee generates it if the consignor has not done so by the time of dispatch.
• Transporter or courier generates it if neither party has, before they accept the consignment.

When a shipper uses a managed B2B courier account, the courier typically handles generation on the shipper’s behalf using the GSTIN, invoice, and HSN data captured at pickup. This shifts the operational burden but does not transfer the legal obligation — the consignor remains accountable for accuracy. For broader regulatory context, see our Logistics Regulatory Compliance Guide.

E-way bill threshold limit and when it applies

The headline rule under CGST Rule 138 is simple: any single consignment valued above Rs 50,000 — taxable value plus tax — requires an e-way bill before movement. The rule applies to inter-state and intra-state movement alike, with state-level variations layered on top.

State-specific nuances every shipper should track:

• Delhi, Tamil Nadu, West Bengal — different intra-state thresholds notified for specific commodities and movement types.
• Goods sent for job work — e-way bill required even below Rs 50,000 if the movement is inter-state.
• Handicraft goods moved by unregistered persons for inter-state supply — bill required regardless of value.

Do I need an e-way bill? A quick checklist:

1. Is the consignment value above Rs 50,000 (taxable + tax)? If yes, continue.
2. Is movement happening by road, rail, air, or vessel? If yes, continue.
3. Is the goods category on the exempted Annexure list (Rule 138(14))? If no, continue.
4. Is the movement entirely within 50 km within the same state for job-work or weighbridge? Part B exemption may apply.
5. If none of the exemptions apply — generate the e-way bill before dispatch.

When multiple invoices are loaded in the same vehicle, each invoice still needs its own e-way bill, but you can wrap them into a Consolidated E-Way Bill (CEWB) for the vehicle leg.

How to generate an e-way bill step-by-step

Generation happens on the official portal at ewaybillgst.gov.in. The process has 6 structured steps:

1. Log in to the portal with your GSTIN, username, and password. First-time users must register the GSTIN on the portal — the credentials are separate from the main gst.gov.in login.
2. Navigate to E-Way Bill > Generate New from the left menu.
3. Fill Part A — transaction type (outward/inward), sub-type (supply, export, job work, etc.), document type and number, document date, supplier GSTIN, recipient GSTIN and address, HSN code, taxable value, tax amounts, and approximate distance in kilometres.
4. Fill Part B — for road: vehicle registration number, OR transporter ID with the LR/consignment note number. For rail/air/sea: the respective document number (RR/airway bill/bill of lading). Part B is mandatory for the bill to be valid for movement.
5. Validate and submit. The portal returns a 12-digit E-Way Bill Number (EBN) and the bill in PDF format.
6. Print or download the PDF and ensure either a physical copy or a verifiable digital copy travels with the consignment.

High-volume shippers should integrate via bulk JSON upload or the e-way bill API. API integration enables automated generation from the ERP at invoice creation, removes manual portal time, and reduces typo-driven rejections. The official API is documented on the portal’s developer section.

E-way bill exemption list: when you don’t need one

The Annexure to Rule 138(14) lists goods that are exempt from e-way bill requirements regardless of value. The most relevant for shippers:

• LPG for domestic supply, kerosene oil sold under PDS
• Postal baggage transported by the Department of Posts (India Post — but not private couriers)
• Used personal and household effects
• Jewellery, goldsmiths’ and silversmiths’ wares (HSN 71)
• Currency and used personal effects
• Live animals, fresh fruits and vegetables, milk, curd
• Books, periodicals, and journals

Beyond the goods-based exemption, there are movement-based reliefs:

• Non-motorised conveyance — no e-way bill needed for bullock cart, hand-pulled cart, etc.
• Movement within 50 km in the same state for job-work or weighbridge — Part B is exempt; only Part A is required.
• Customs-controlled movement — goods moving from a port/airport to an inland container depot, or under customs bond, do not need an e-way bill.

Exemptions vary by state, and a few states maintain their own commodity-specific intra-state exemption lists. See our Trade Shipping Compliance Guide for the broader regulatory landscape.

Validity period and extension rules

Validity is calculated from the moment Part B is filled, based on the approximate distance declared:

“1 day” means until midnight of the day following the one Part B was filled. If a vehicle breakdown, natural calamity, or law-and-order issue prevents movement within validity, the transporter can request an extension up to 8 hours before expiry or up to 8 hours after expiry, citing the reason on the portal.

Cancellation is permitted within 24 hours of generation — but only if the goods have not physically moved. After 24 hours, the bill cannot be cancelled; you can either let it expire or reject it as a recipient if it was wrongly issued against your GSTIN.

E-way bill for courier shipments and aggregators

Courier shipments are the most misunderstood category. Many shippers assume that handing a parcel to a courier means the courier owns the e-way bill responsibility — that is partially true and full of operational risk.

How it actually works:

• The registered consignor remains the legally responsible party for accuracy of Part A.
• The courier or aggregator can fill Part B (their vehicle, their LR number).
• For a parcel above Rs 50,000 picked up from a Surat-based textile exporter (one of the daily intra-state shipping hotspots where mobile squads are active), the e-way bill must exist at the moment of pickup — not “we’ll generate it later when the truck reaches Mumbai.”

Managed B2B courier accounts handle the generation flow via API integration. The shipper shares the invoice and GSTIN data at booking; the system generates the e-way bill, returns the EBN, and prints it with the shipping label. For shippers handling 50+ qualifying consignments a month, this is typically automated end-to-end via API. See our B2B Shipping Solutions Guide for the broader managed-account picture.

When multiple legs and sub-couriers are involved — a typical hub-and-spoke courier network — the same e-way bill carries through. The transporter ID can be updated on the portal as the consignment changes hands, but the EBN remains constant for the consignor-to-consignee leg.

Surat-based textile exporters shipping to Maharashtra or Gujarat-internal destinations face mobile-squad checking daily; this is the audience where automated generation has the highest operational payoff.

Penalties for non-compliance

Section 129 of the CGST Act governs detention, seizure, and release. The penalty structure is severe enough that a single non-compliance event can wipe weeks of margin.

Detention triggers:

• Goods moved without a valid e-way bill above the threshold
• Material mismatch between e-way bill data and physical consignment (HSN, value, recipient)
• Expired e-way bill (especially common when transit delays exceed validity)
• Wrong vehicle number on Part B

Penalty consequences under Section 129:

• Tax payable on the goods, plus a penalty equal to the tax amount (effectively 100% penalty), where the owner comes forward
• Where the owner does not come forward, penalty equal to 50% of the goods’ value plus tax
• Goods and the conveyance are both detained until payment or bond is furnished

Real-world enforcement:

• State mobile squads check randomly at toll plazas, state borders, and on highways
• RFID/FASTag integration auto-flags vehicles carrying expired or missing e-way bills
• Mismatch between e-invoice and e-way bill data triggers system alerts

Release procedure under Section 129(1)(a) and 129(1)(b) requires paying the tax-and-penalty combination at the detaining officer’s level, or furnishing an equivalent bank guarantee/bond. The release order is issued in Form GST MOV-05.

Recent rule changes and what shippers should track

The e-way bill ecosystem is integrated into the broader GST returns and e-invoicing system. Key linkages to monitor:

• E-invoice ↔ e-way bill auto-generation — taxpayers above the prescribed e-invoicing turnover threshold can auto-generate Part A from the e-invoice IRN, reducing duplicate data entry.
• GSTR-1 cross-validation — e-way bill data is cross-referenced against GSTR-1 to flag under-reporting of outward supplies.
• FASTag and RFID integration — vehicles passing toll plazas are auto-tagged against active e-way bills, enabling real-time enforcement.
• State-specific intra-state thresholds — periodically revised; track your state commercial tax department’s notifications.

Reference the official CBIC portal at cbic.gov.in for the latest notifications and rule changes. Our Logistics Compliance Updates India tracks operational changes that affect shippers on the ground.

For shippers managing GST end-to-end, this post pairs with our GST Compliance Shipping Guide, which covers the cost and strategy side of GST in shipping. This article is the procedural companion.

Frequently Asked Questions

What is the threshold for generating a GST e-way bill?

A GST e-way bill is mandatory for the movement of goods worth more than Rs 50,000 in a single consignment, whether inter-state or intra-state, as per CGST Rule 138. Some states have notified higher intra-state thresholds for specific commodities, so check your state commercial tax department for local variations before dispatch.

Who is responsible for generating the e-way bill — the shipper or the courier?

The registered consignor is primarily responsible. If the consignor does not generate it, the responsibility passes to the consignee, and finally to the transporter or courier. When you ship through a managed B2B courier account, the courier typically generates the e-way bill on your behalf using the invoice data you provide.

How long is an e-way bill valid?

Validity is 1 day for every 200 km of road distance (or part thereof) for regular cargo, and 1 day per 20 km for over-dimensional cargo. The clock starts from the time Part B is filled. Extensions of up to 8 hours can be requested before or after expiry in exceptional cases like vehicle breakdown.

What happens if goods move without a valid e-way bill?

Under Section 129 of the CGST Act, the goods and vehicle can be detained, and a penalty equal to the tax amount plus an equal sum is leviable. Release requires paying the tax and penalty or furnishing an equivalent bond, depending on whether the owner comes forward to claim the consignment.

Can an e-way bill be cancelled after generation?

Yes, but only within 24 hours of generation and only if the goods have not been physically moved. Cancellation is done by logging into the portal, selecting the EBN, and choosing the cancel option. After 24 hours or once the vehicle has moved, you cannot cancel — you can only let it expire.

Are courier shipments exempt from e-way bill rules?

No, courier consignments above Rs 50,000 require an e-way bill like any other goods movement. The exception is articles handled by the Department of Posts (India Post) under the Annexure to Rule 138(14). Private courier shipments, including domestic express and surface, are fully within scope of the rules.

What is the difference between Part A and Part B of the e-way bill?

Part A captures consignment details — supplier and recipient GSTINs, invoice number and date, HSN, value, transport mode. Part B captures vehicle details — vehicle registration number or transporter ID with LR number for road. Part A can be filled in advance; the bill is not valid for movement until Part B is filled.

Do I need a separate e-way bill for each invoice in the same vehicle?

You generate one e-way bill per invoice, but you can consolidate multiple e-way bills into a single Consolidated E-Way Bill (CEWB) for one vehicle using the Generate New Consolidated EWB option on the portal. The CEWB carries forward the validity of the constituent e-way bills.

Move every shipment compliant by default

GST e-way bill rules are unforgiving — a single missed bill at a state border can detain a consignment, void a delivery SLA, and trigger a penalty equal to the tax itself. The fix is operational, not legal: get the generation flow automated, the validity calendar tracked, and the exemption list internalised. Shippers running 50+ qualifying B2B consignments a month should not be doing this manually. Talk to the CourierBook business team about automated e-way bill generation for every qualifying shipment on a managed B2B account.