An e-way bill is an electronic document generated on the e-way bill portal for the movement of goods. Section 68 of the CGST Act and Rule 138 require it for most movements of goods where the consignment value exceeds Rs. 50,000, whether or not the movement is a sale.
An e-way bill is required for movement in relation to a supply, for reasons other than supply such as job work or stock transfers, and for inward supplies from unregistered persons, where the value exceeds Rs. 50,000. States may set their own limits for movement within the State. For some movements, such as inter-state job work or handicraft goods, it is needed regardless of value.
Validity is one day for every 200 km of distance for normal cargo, and one day for every 20 km for over-dimensional cargo. The generator can extend it within 8 hours before or after expiry if goods cannot reach in time due to exceptional circumstances. A bill can be cancelled within 24 hours of generation if goods do not move, provided it has not been verified in transit. The recipient can reject it within 72 hours.
Expired bills, wrong vehicle numbers, value mismatches with the invoice, and goods not matching the description are the usual reasons for detention under Section 129. Under Rule 138E, a taxpayer who has not filed returns for two consecutive tax periods is blocked from generating e-way bills, so keep returns up to date.
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This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.
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