E-Way Bill in India: What It Is, When Required & How to Generate (2026)

1What is an e-way bill?

An e-way bill records the consignment — supplier, recipient, goods, HSN code, value, and transport details. It links the movement of goods to GST filings and helps curb tax evasion. It's generated before the goods move and is verified by officers en route.

2When is it required?

• When the consignment value exceeds ₹50,000 (verify the current threshold — some states set different intra-state limits).
• For inter-state movement of goods above the threshold.
• For intra-state movement as notified by your state.
• Some goods are exempt (e.g. specified items / non-motorised transport) — check the portal's exemption list.

3How to generate it

• Register/login on the e-way bill portal (ewaybillgst.gov.in) using your GSTIN.
• Choose 'Generate New' and enter supply type, recipient, goods (HSN), value, and transport details.
• Generate the bill — the portal issues a unique EBN (e-way bill number) with a QR code.
• Carry the e-way bill (digital or print) during transport.

4Validity & penalty

Validity is distance-based — broadly one day for every 200 km (verify the current rule), not a fixed month. Moving goods without a valid e-way bill where required can attract a penalty and detention of goods, so always generate it in advance and keep details accurate.