E-Way Bill: Limit, Validity and Generation
In short: moving goods worth over ₹50,000 generally needs an e-way bill generated on the government portal before transport begins. Your GST invoice must carry matching details — transporter ID, vehicle number, HSN codes and values — or the shipment can be detained.
Key takeaways
- Goods movement above ₹50,000 generally needs an e-way bill generated before transport.
- Part A is goods details, Part B is vehicle details; validity scales with distance.
- Accurate HSN codes and values on the invoice make portal generation take seconds.
When is an e-way bill mandatory?
- Inter-state movement of goods valued above ₹50,000 — always required.
- Intra-state movement above ₹50,000 — required, but exact thresholds and exemptions vary by state notification; confirm with your CA.
- Applies to supply, sales returns, branch transfers and job-work movements — not just sales.
Part A vs Part B
Part A holds the goods details (HSN codes, quantities, values, GSTINs of supplier and recipient). Part B holds the transport details (vehicle number or transporter ID). Either the supplier or the recipient can generate it; transporters update Part B when vehicles change.
Validity and documents in the vehicle
Validity depends on distance — roughly a day per 100 km for regular cargo, with extensions available on the portal before expiry. The driver must carry the e-way bill number (printed or on SMS) along with the tax invoice or bill of supply. Moving without one risks detention and penalties under GST law.
How billing software helps
Clean invoices make e-way bills painless: correct HSN codes, place of supply and values flow straight into the portal form. Accountwala flags goods movements above ₹50,000, keeps HSN-wise summaries ready, and produces GSTR summaries so your e-way bills, invoices and returns all agree.