Is the ₹50,000 e-way bill limit with or without GST?

With GST. The consignment value includes CGST, SGST or IGST and cess, but excludes the value of exempt goods on the same invoice.

How long is an e-way bill valid?

For normal cargo, one day for every 200 km or part of it. For over-dimensional cargo, one day for every 20 km or part of it.

Do I need an e-way bill for personal goods when shifting house?

Used personal and household effects are exempt from e-way bill requirements.

Can an e-way bill be cancelled?

Yes, within 24 hours of generation, if the goods have not been moved or were not moved as per the details. It cannot be cancelled once verified in transit.

E-way bill: when you need one and how it works

Updated 11 October 2026

An e-way bill is an electronic document generated on the GST e-way bill portal before goods worth more than ₹50,000 are moved in a vehicle. It records what is being moved, from whom, to whom and in which vehicle. Without a valid e-way bill, the goods and the vehicle can be detained by tax officers.

When an e-way bill is required

When goods worth more than ₹50,000 are moved in a motorised vehicle, for a sale or for any other reason, such as a stock transfer, return or job work.
The value is the consignment value as per the invoice or challan, including GST, but excluding the value of exempt goods on the same invoice.
For goods sent to a job worker in another state, and for handicraft goods moved inter-state by those exempt from registration, an e-way bill is needed even below ₹50,000.

The ₹50,000 limit applies to inter-state movement. For movement within a state, some states have set a higher limit, such as ₹1 lakh, so check your state's rule.

Worked example. A Delhi trader sends goods with a taxable value of ₹45,000 to a buyer in Lucknow. IGST at 18% is ₹8,100, so the consignment value is ₹45,000 + ₹8,100 = ₹53,100. That is above ₹50,000, so an e-way bill is needed, even though the pre-tax value is below the limit.
The road distance is about 650 km. Validity is 1 day for the first 200 km and 1 more day for every further 200 km or part of it. The remaining 450 km needs 3 more days (200 + 200 + 50 km), so the e-way bill is valid for 1 + 3 = 4 days.
If the taxable value were ₹40,000, the consignment value would be ₹40,000 + ₹7,200 = ₹47,200 and no e-way bill would be needed for this inter-state movement.

Who generates it

The supplier (consignor) if registered, or the buyer if the buyer arranges the transport.
The transporter, if neither of them has generated it, for consignments above ₹50,000.
Unregistered suppliers selling to registered buyers: the buyer is responsible.

Part A and Part B

An e-way bill has two parts:

Part A: GSTIN of the supplier and recipient, place of delivery (PIN code), invoice or challan number and date, value of goods, HSN code, reason for transport, and transporter details.
Part B: the vehicle number (or transport document number for rail, air or ship).

The e-way bill becomes valid for movement only once Part B is filled. If the goods change vehicles on the way, Part B is updated. For businesses on e-invoicing, Part A can be filled automatically from the e-invoice.

Validity

Type of cargo	Validity
Normal cargo	1 day for every 200 km or part of it
Over-dimensional cargo	1 day for every 20 km or part of it

A "day" ends at midnight of the day after the e-way bill is generated, so a bill generated at 3 pm on a Monday with one day's validity is valid until midnight on Tuesday. If the goods cannot reach in time because of a breakdown or similar reason, validity can be extended within 8 hours before or after expiry. Under rules applied since 1 January 2025, an e-way bill can be generated only for an invoice or challan up to 180 days old, and total extensions are capped at 360 days from the original generation.

When it is not needed

Goods carried in a non-motorised conveyance, such as a hand cart or bullock cart
Goods exempt from GST, such as fresh fruit and vegetables
LPG for household use, kerosene sold under the public distribution system, currency, jewellery and precious stones, and used personal and household effects
Empty cargo containers, and goods moved under customs supervision or customs seal
Consignments worth ₹50,000 or less (subject to the exceptions above and state rules)

How to generate one

E-way bills are generated on the e-way bill portal (ewaybillgst.gov.in) using your GST login, through SMS, the mobile app, or directly from accounting software through an API. You get a 12-digit e-way bill number (EBN), which the driver carries in print or on a phone. A generated e-way bill can be cancelled within 24 hours if the goods are not moved.

Penalties and checks

Moving goods without a valid e-way bill can lead to detention of the goods and vehicle under section 129, released only after paying tax and a penalty that can be twice the tax involved or more. Officers can verify e-way bills on the road using the EBN or QR code. A business that has not filed GSTR-3B for two tax periods is blocked from generating e-way bills.

The 57th GST Council meeting in October 2026 recommended limiting interception of vehicles in transit to cases based on specific intelligence, among other changes. These apply only after the law is amended.

Work out the tax and the consignment value with our GST calculator. The e-way bill rules are rule 138 onwards of the CGST Rules on cbic-gst.gov.in.