Check if e-way bill is mandatory for your consignment and calculate its validity period based on distance and transport mode.
Total invoice value including GST
E-way Bill Assessment
E-way Bill Required?
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Consignment Value—
Applicable Threshold—
Transport Mode—
Distance—
Validity Period—
Generate Before—
E-way Bill Validity — Distance Based (Rule 138(10))
Distance
Road / Rail / Air / Ship
ODC (Over Dimensional Cargo)
Up to 200 km
1 day
1 day (up to 20 km)
200 – 400 km
3 days
1 day per 20 km
400 – 600 km
5 days
1 day per 20 km
600 – 800 km
7 days
1 day per 20 km
800 – 1,000 km
9 days
1 day per 20 km
Every additional 200 km
+1 day
+1 day per 20 km
Goods Exempt from E-way Bill (Rule 138(14))
✓LPG, kerosene (PDS)
✓Postal bags, letters, postcards
✓Natural/cultured pearls, precious stones
✓Jewellery, goldsmiths' wares
✓Currency notes
✓Used personal household effects
✓Unprocessed coral
✓Gifts up to ₹5,000 by employee
✓Perishables moved by non-motorised vehicle
✓Goods transported within 10 km of supplier place
✓Goods weighing less than 10 kg
✓Goods transported within same consignee/consignor
✓Defence / military equipment
✓Empty cargo containers
✓Goods under Section 31(8) — rail consignment
✓Customs sealed containers
About E-way Bill Under GST
E-way Bill (Electronic Way Bill) is a document required for the movement of goods worth more than ₹50,000. It is generated on the GST portal (ewaybillgst.gov.in) and contains details of the consignment, supplier, recipient, and transporter.
Who generates it: The e-way bill can be generated by the registered supplier, recipient, or transporter. For inter-state movement, if the supplier has not generated the e-way bill, the transporter must generate it before the movement of goods begins.
Two parts: E-way bill has two parts — Part A contains consignment details (GSTIN, invoice number, value, HSN code, reason) and Part B contains vehicle/transport details. Part B can be updated by the transporter when the vehicle changes.
E-way bill rules are governed by Rule 138 of the CGST Rules, 2017. State-specific threshold limits and exemptions may vary. Always verify on ewaybillgst.gov.in for the most current requirements.
Frequently Asked Questions
Yes. An e-way bill can be cancelled within 24 hours of generation if goods have not been verified by a GST officer. After 24 hours, cancellation is not allowed. Cancellation applies when the consignment does not move or is moved with different transport details.
Moving goods without a valid e-way bill when one is required can result in penalty equal to the higher of ₹10,000 or the tax amount on the goods. The transporting vehicle can also be detained until the penalty is paid.
For imports, e-way bill is required when goods move from port/ICD to the place of delivery. For exports, e-way bill is required from the factory to the port/ICD.
For goods moved by air, the validity period is 1 day for any distance. For ship, rail, and road, the standard distance-based table applies. For ODC, validity is computed separately per the ODC schedule.
