Who generates it
The supplier usually generates the e-way bill; the recipient or transporter can too. Where e-invoicing applies, the e-way bill can be generated along with the e-invoice. Part B is updated whenever the vehicle changes.
Enhancements announced for 2026 — including a mandatory ship-to GSTIN field — were put on hold by GSTN in July 2026. We track the portal advisories and update clients when they take effect.
What's needed
- Tax invoice, bill of supply or delivery challan.
- Transporter ID or vehicle number.
- Distance and pin codes of origin and destination.
- HSN codes of the goods.
How we help
Set up the process
Who generates, when, and how vehicle changes are updated.
Integrate with invoicing
E-way bills generated with e-invoices where applicable.
Extensions and cancellations
Handled within the time allowed.
Interceptions
Replies and release of goods if detained.
When an e-way bill isn't needed
- Goods specifically exempted in the rules, and goods not subject to GST.
- Goods moved by non-motorised conveyance.
- Consignment value up to the threshold, unless the rules require one regardless (for example, certain inter-state job-work movements and handicraft goods).
- Other movements the rules specifically exclude.
Exemptions are narrow and state rules for intra-state movement differ, so we check the specific movement.
If goods are stopped without one
Goods and the vehicle can be detained under Section 129 of the CGST Act, and released on payment of a penalty — 200% of the tax where the owner comes forward, and the higher of 50% of the goods' value or 200% of the tax where the owner doesn't. Timely replies and documents usually decide how quickly goods are released.
Practical notes from our engagements
- Vehicle changed but Part B not updated. A common reason for detention.
- E-way bill expired in transit. Extend within the eight-hour window.
- Old invoices. E-way bills can't be generated for documents older than 180 days.
How we handle e-way bills
We set up a process that fits how your goods move, integrate it with invoicing, and handle extensions, cancellations and detention cases.
Related services
Frequently asked questions
When is an e-way bill required?
Generally for movement of goods with consignment value above ₹50,000.
How long is an e-way bill valid?
One day for every 200 km, or one day per 20 km for over-dimensional cargo.
Can an e-way bill be extended?
Yes, within eight hours before or after expiry, with the total extension capped at 360 days from generation.
Can I generate an e-way bill for an old invoice?
Only for documents dated within the last 180 days.
What happens if goods move without an e-way bill?
They can be detained, with tax and penalty payable for release.
Who can generate an e-way bill?
The supplier, the recipient, or the transporter.
Can an e-way bill be cancelled?
Yes, within 24 hours of generation, if the goods haven't moved or it was generated in error — provided it hasn't been verified in transit.