Moving goods across India comes with one non-negotiable step generating an E Way Bill before the vehicle leaves the premises. Miss it, and your consignment can be detained at any checkpoint.
This guide covers everything about the E Way Bill in 2026: what it is, who needs to generate it, the correct threshold limits, how to generate it step by step, and the two major GSTN changes now effective from August 1, 2026.
An E Way Bill, short for Electronic Way Bill, is a mandatory compliance document that must be generated on the GST portal before transporting goods valued above Rs. 50,000 anywhere in India.
Governed under Section 68 of the CGST Act, 2017 read with Rule 138 of the CGST Rules, it acts as digital proof that the movement of goods is covered under a valid GST transaction. Think of it as your consignment's travel document it records who is sending the goods, who is receiving them, what the goods are, and who the transporter is, all in one place.
The official portals are ewaybill.gst.gov.in and ewaybill2.gst.gov.in (the newer E Way Bill 2.0 portal). On successful generation, the system assigns a 12-digit unique E Way Bill Number (EBN) along with a QR code that stays with the goods throughout the journey.
At a glance:
Detail
Information
Legal Basis
Section 68, CGST Act 2017 & Rule 138, CGST Rules
Interstate Threshold
Rs. 50,000 consignment value
Official Portal
ewaybill.gst.gov.in / ewaybill2.gst.gov.in
EWB Number
12-digit unique number
Validity Basis
Distance (not time)
Three parties can generate the E Way Bill, depending on how the transaction is structured.
The Registered Supplier (Seller) carries the primary responsibility. If you are a GST-registered seller dispatching goods, you generate the EWB before dispatch.
The Registered Recipient (Buyer) steps in when the supplier has not generated the bill or when goods move through an unregistered transporter.
The Transporter or Logistics Provider must generate the EWB if neither the supplier nor the recipient has done so. The transporter is also always responsible for filling Part B the vehicle details section regardless of who generated Part A.
What about unregistered persons? Even businesses without GST registration must generate an E Way Bill when moving goods above the threshold. They can use the "E Way Bill for Citizen" option on the portal, which requires only a mobile number and basic identity details no GSTIN needed.
Getting the threshold right matters. Generate unnecessarily and you waste time. Miss a required EWB and you risk detention and penalties.
Interstate Movement: Rs. 50,000 is the standard mandatory threshold for all inter-state consignments, regardless of goods type. This limit has not changed in 2026.
Intrastate Movement: States set their own limits. Maharashtra and Delhi, for example, have set their intrastate threshold at Rs. 1 lakh. Some states have pushed this higher. Always check your state's GST portal for the applicable intrastate limit before assuming the central rule applies.
Special categories where lower or no threshold applies:
One important calculation note: The consignment value for threshold purposes includes the cost of goods plus applicable GST (CGST + SGST/IGST) plus cess. If your base invoice is Rs. 44,000 but the total with GST crosses Rs. 50,000, an E Way Bill is required.
Some movements are exempt from the EWB requirement entirely:
The generation process is straightforward once you know the sequence. Here is the complete walkthrough on the official portal:
Step 1 — Login to the Portal Go to ewaybill.gst.gov.in and enter your GSTIN-based username, password, and OTP. Multi-Factor Authentication (MFA) has been mandatory for all taxpayers since April 1, 2025 and continues in 2026. If the main portal is slow, use ewaybill2.gst.gov.in. both portals sync in real time.
Step 2 — Select "Generate New" E-Waybill From the left navigation menu, go to E-waybill → Generate New.
Step 3 — Choose Transaction Type Select Outward (if you are the supplier) or Inward (if you are the recipient). Then select the sub-type: Supply, Export, Job Work, SKD/CKD, Exhibition or Fair, Line Sales, or Others.
Step 4 — Fill Part A (Document Details) Enter invoice or challan number, date, and total value. Add supplier and recipient GSTINs, names, and addresses.
August 1, 2026 update: For Bill-To/Ship-To transactions, where the invoice party and the delivery party are different. the Ship-To GSTIN field will become mandatory from August 1, 2026 (see the section on 2026 updates below). If delivering to an unregistered party, enter "URP" in this field.
Step 5 — Add Item Details Enter the HSN code (6-digit is mandatory for businesses with turnover above Rs. 5 crore), product name, quantity, unit, value, and applicable tax rate. The portal auto-validates HSN codes.
Step 6 — Enter Distance Enter the approximate distance in kilometres between the origin and destination PIN codes. The system can auto-calculate using PIN codes, or you can enter manually. Maximum: 3,000 km. This distance figure determines your E Way Bill validity period.
Step 7 — Fill Part B (Transport Details) Enter the vehicle number, Transporter ID, or transport document number. This step is critical: the validity clock starts only when Part B is entered. Saving Part A does not start your validity period.
Step 8 — Submit and Download Click Submit to receive your 12-digit EWB Number and QR code. Download as PDF or JSON. The driver must carry this physically or digitally throughout the journey.
For high-volume businesses: Use the bulk upload option via JSON file, or connect your ERP or accounting software (like Tally Prime) to the E Way Bill API to automate generation at scale.
User Type
Portal
Login Credential
GST Registered Taxpayer
ewaybill.gst.gov.in
GSTIN username + password + OTP
Transporter
15-digit Transporter ID + password + OTP
Unregistered / Citizen
"For Citizen" section on portal
Mobile number + OTP
Tax Officer
Officer Login section
Department-issued credentials
API Users
ewaybillapi.gst.gov.in
API key + authentication token
MFA is not optional in 2026. Every login requires OTP verification via your registered mobile number or the Sandes app. If OTP does not arrive, try the Sandes app as an alternative delivery method.
Validity is calculated based on distance, not calendar time.
Cargo Type
Distance
Validity
Regular Cargo
Up to 200 km
1 day
201–400 km
2 days
401–600 km
3 days
Every additional 200 km
+1 day
Over-Dimensional Cargo (ODC)
Up to 20 km
Each additional 20 km
Maximum extension cap
Any distance
360 days from original generation
The single most important thing to remember: validity starts when Part B is filled not when Part A is saved. A supplier who fills Part A on Monday but waits until Wednesday to enter vehicle details will have their validity period begin on Wednesday.
How to extend an expired or expiring E Way Bill: Extensions can be requested starting 8 hours before expiry and up to 8 hours after expiry. To extend: Login → E-waybill → Extend Validity → enter EWB number → provide reason (vehicle breakdown, natural calamity, law and order issue, etc.), remaining distance, and updated vehicle details. No extension is possible beyond 360 days from the original generation date.
Keep these ready to avoid abandoning a form mid-entry:
Document
When Needed
Tax Invoice or Bill of Supply
For taxable supply of goods
Delivery Challan
For job work, exhibitions, returns, or non-supply movements
Bill of Entry
For imports include BE number, date, and customs port
GSTINs of both supplier and recipient
Always, for registered parties
HSN Code (6-digit)
Mandatory for turnover above Rs. 5 crore
Vehicle number or Transporter ID
For Part B
Ship-To GSTIN
Bill-To/Ship-To transactions mandatory from August 1, 2026
Update 1 — Mandatory Ship-To GSTIN in Bill-To/Ship-To Transactions (Effective August 1, 2026)
This is the most significant change in the E Way Bill system in 2026.
In a Bill-To/Ship-To transaction, the party being invoiced and the party actually receiving the goods are different. For example, a retailer's head office in Bengaluru places an order and receives the invoice, but the goods travel directly to their distribution centre in Nagpur. Until now, the Nagpur GSTIN could be left blank on the E Way Bill.
GSTN Advisory No. 661, issued on May 20, 2026, changed this. From August 1, 2026, the Ship-To GSTIN field is mandatory for all such transactions. If the actual delivery is to an unregistered party a small retailer, a government warehouse, or an individual, you must enter "URP" in the field.
Originally scheduled to kick in on June 15, 2026, the deadline was extended after representations from businesses, GST Suvidha Providers, and ERP vendors who needed more time for system changes and API integration. The revised date is August 1, 2026.
If your business runs these kinds of supply chain transactions and your ERP or billing software has not been updated yet, use this window, you have until August 1.
Update 2 — Voluntary E Way Bill Closure Facility (Effective August 1, 2026)
Also effective August 1, 2026 is a new voluntary closure feature. When an E Way Bill is generated but goods are never dispatched, because an order was cancelled, a delivery was delayed indefinitely, or a shipment was diverted the EWB used to stay active in the system until it expired. This created messy audit records.
Under the new facility, the supplier, recipient, transporter, or driver can close an EWB once goods are delivered or the movement is confirmed cancelled. Per GSTN Advisory No. 661, closure must happen on the same day of delivery or the immediately following day.
This is currently optional, but industry expects it to become mandatory in a future update. Businesses that adopt it now will have cleaner GST records and fewer questions during scrutiny.
Update 3 — MFA Compulsory Since April 2025 (Active in 2026)
Multi-Factor Authentication via OTP is mandatory for all portal users. No exceptions.
Update 4 — 180-Day Invoice Limit (Active Since January 1, 2025)
E Way Bills cannot be generated against invoices that are more than 180 days old. Plan ahead for long-distance or slow-moving shipments.
Update 5 — Auto-Block Linked to GSTR-3B Filing
If GSTR-3B returns are pending, the GST system automatically blocks E Way Bill generation. Logistics operations halt until the filing backlog is cleared.
Update 6 — E Way Bill 2.0 Portal (Live Since July 2025)
ewaybill2.gst.gov.in runs in parallel with the original portal. Data syncs in real time between both. Use the alternate portal whenever the primary portal shows downtime.
The GST enforcement system is increasingly automated, and interceptions have become more data-driven. Officers can cross-verify EWB details in real time at checkpoints.
Moving goods without a valid E Way Bill attracts a penalty of Rs. 10,000 or the amount of tax involved, whichever is higher, this is the minimum. There is no upper cap linked to the Rs. 10,000 floor when the tax evaded is larger.
Under Section 129 of the CGST Act, the officer at a checkpoint can detain both the goods and the vehicle until the penalty is paid and a valid EWB is produced. If the officer has reason to suspect tax evasion, goods can be seized outright under Section 130.
Incorrect information a wrong vehicle number, mismatched HSN code, or incorrect recipient GSTIN can also attract penalties under Section 125.
From August 1, 2026, mismatch between the Ship-To GSTIN on the EWB and the recipient GSTIN on the invoice in Bill-To/Ship-To transactions will specifically draw scrutiny under Section 129.
These two are often confused because they sound similar and sometimes interact.
An E Invoice is a sales invoice registered with the Invoice Registration Portal (IRP) and assigned an Invoice Reference Number (IRN). It is a record of the transaction.
An E Way Bill is a separate document for the physical movement of goods. It covers the logistics, not the sale.
For businesses above the applicable E Invoice turnover threshold, generating an E Invoice can automatically trigger E Way Bill creation through the IRP portal, which saves time and avoids data entry errors. But for businesses below the threshold, both documents remain independent.
What is an E Way Bill in simple words?
It is a digital pass you generate on the GST portal before sending goods worth more than Rs. 50,000 from one place to another. It tells the government what goods are moving, from where, to where, and who is moving them. Without it, the transport vehicle can be stopped and fined at any GST checkpoint.
Can I generate an E Way Bill without GST registration?
Yes. Unregistered persons can access the "For Citizen" section on the E Way Bill portal and generate a bill using just a mobile number. No GSTIN is required.
Is an E Way Bill required for goods below Rs. 50,000?
Generally, no. For interstate movement, the Rs. 50,000 threshold applies. But notified goods like handicrafts and goods sent for job work interstate are exceptions an EWB is required regardless of value. Intrastate limits vary by state.
What is the E Way Bill Number and how do I check it?
The EWB Number (EBN) is a 12-digit unique number issued by the GST portal on successful generation. Anyone can verify an EWB number at ewaybill.gst.gov.in under Search → E-way Bill Number — no login needed.
What happens if my E Way Bill expires during transit?
You can request an extension up to 8 hours before or within 8 hours after expiry. Beyond that window, a fresh EWB must be generated. If the original invoice is more than 180 days old, a new EWB cannot be generated, so for long-distance shipments, plan extensions well in advance.
Can an E Way Bill be cancelled?
Yes, within 24 hours of generation and only if goods have not been moved. From August 1, 2026, a separate Voluntary EWB Closure facility is also available for EWBs that are active but no longer needed.
What is the Ship-To GSTIN requirement from August 2026?
For Bill-To/Ship-To transactions, where goods are invoiced to one party but delivered to another, the GSTIN of the actual delivery location must now be filled in the Ship-To GSTIN field. This is mandatory from August 1, 2026 per GSTN Advisory No. 661. For delivery to unregistered parties, enter "URP".
Is distance the only factor for E Way Bill validity?
Distance determines validity, yes, but the clock does not start at invoice date or even when Part A is saved. It starts only when Part B (vehicle/transport details) is entered. For very short distances, validity may be just one day.
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