If your business moves goods worth more than ₹50,000 — by truck, rail, air or courier — an e-way bill is usually required before the vehicle leaves. Get it wrong and the consequence isn't a warning letter later; it's your goods stopped and seized on the highway, right now. Here's exactly when it's required, how long it stays valid, and the state-specific limits that catch businesses off guard.
Quick Summary
- National threshold: ₹50,000 per consignment for inter-state movement of goods
- Intra-state (within one state): varies by state — some states set a higher limit, Haryana follows ₹50,000
- Validity: 1 day for every 200 km (or part thereof) of travel distance
- Two parts: Part A (invoice/value/parties) and Part B (vehicle number) — both needed before the goods move
- Non-compliance: detention of vehicle, seizure of goods, tax + penalty to release them
When Is an E-Way Bill Required?
An e-way bill is mandatory whenever the value of a consignment of goods being moved exceeds the applicable threshold — and this applies far more broadly than just to sales:
- Sale of goods (against a tax invoice)
- Stock transfer between your own branches or godowns, even within the same state
- Goods sent for job work and returned after processing
- Goods sent on approval basis, or for exhibition/fairs
- Sales returns above the threshold value
Where there's no tax invoice yet (job work, branch transfer, goods on approval), the e-way bill is generated against a delivery challan instead.
Threshold Limits — National vs State
| Movement Type | Threshold |
|---|---|
| Inter-state (across state borders) | ₹50,000 — uniform across India |
| Intra-state — Haryana, Gujarat, West Bengal, most north-eastern states | ₹50,000 |
| Intra-state — Maharashtra, Tamil Nadu, Bihar, Jharkhand, Madhya Pradesh | ₹1,00,000 |
| Intra-state — Rajasthan | ₹2,00,000 within city limits, ₹1,00,000 between cities |
State-level intra-state limits change from time to time, so if you're moving goods only within a state (not crossing a state border), it's worth confirming the current limit for that state rather than assuming ₹50,000 applies everywhere. For any movement that crosses a state border, ₹50,000 is the number to work with, no exceptions.
For Businesses in Ambala and Haryana
Since Haryana applies the standard ₹50,000 threshold for movement within the state as well, most local businesses end up needing an e-way bill for nearly every meaningful shipment — not just for goods leaving the state. It's worth building e-way bill generation into your regular billing process rather than treating it as a separate, easily-forgotten step.
Validity Period — How Long Before It Expires
| Distance | Validity |
|---|---|
| Up to 200 km | 1 day |
| 201–400 km | 2 days |
| 401–600 km | 3 days |
| Every additional 200 km (or part) | +1 day |
Validity is counted from the time Part B (vehicle number) is entered, not from when Part A was created. If a shipment genuinely can't reach its destination in time (breakdown, traffic, natural causes), the validity can be extended on the portal before it lapses — extending after expiry isn't possible, so this needs to be done proactively.
Part A and Part B — What Goes Where
- Part A: GSTIN of supplier and recipient, place of delivery, invoice/challan number and date, value of goods, HSN code, and reason for transportation
- Part B: vehicle number (for road transport) or transporter ID, transport document number
An e-way bill isn't complete — and isn't valid for movement — until both parts are filled. A common mistake is generating Part A well in advance and forgetting to add Part B before the truck actually leaves.
When an E-Way Bill Is NOT Required
- Goods transported by a non-motorised conveyance (e.g. handcart)
- Movement from port/airport/customs station to an inland container depot or container freight station for customs clearance
- Goods specified as exempt from e-way bill in the exempted goods list (includes most fresh fruits, vegetables, and certain other specified items)
- Movement within a state up to a distance the state itself exempts (some states waive Part B for very short local movements — check your state's specific notification)
E-Way Bill and GST Compliance Support
Rajput Lalit & Associates helps businesses in Ambala and across India set up correct e-way bill and e-invoicing processes alongside regular GST return filing, so shipments don't get held up over paperwork. Book a free consultation or see our GST Return Filing service.
Frequently Asked Questions
What is the minimum value for which an e-way bill is required?
₹50,000 is the standard national threshold for inter-state movement of goods. For movement within the same state, several states have set a higher threshold under their own rules — for example ₹1 lakh in Maharashtra, Tamil Nadu, Bihar and Madhya Pradesh, and up to ₹2 lakh within city limits in Rajasthan. Haryana follows the standard ₹50,000 limit for intra-state movement too, so check your specific state's rule before assuming a higher limit applies.
How long is an e-way bill valid?
For normal (non-over-dimensional) cargo, validity is 1 day for every 200 km or part thereof, counted from the time Part B (vehicle details) is entered. So a consignment travelling 450 km needs 3 days' validity. The clock starts fresh each time you re-generate or extend the e-way bill.
Who is responsible for generating the e-way bill — the supplier or the transporter?
Whoever causes the movement of goods. In practice this is usually the registered supplier (Part A), who then either enters vehicle details themselves (Part B) or authorises the transporter to do so. If neither the supplier nor recipient generates it, the transporter carrying goods worth more than the threshold must generate it before starting the movement.
Do I need an e-way bill for goods sent for job work or on a delivery challan?
Yes. E-way bill rules apply to any movement of goods above the threshold value regardless of whether it's a sale — job work, stock transfers between your own branches, goods sent on approval, and exhibition stock all require one, generated against a delivery challan where there's no tax invoice yet.
What happens if goods are transported without a valid e-way bill?
The vehicle can be detained and the goods seized under Section 129 of the CGST Act. Release typically requires payment of the applicable tax plus a penalty (generally 100% of the tax amount, or a fixed sum for exempted goods), on top of the commercial disruption of a stopped shipment. Keeping e-way bills current for every eligible consignment is far cheaper than a roadside detention.
Can an e-way bill be cancelled or edited after it is generated?
It can be cancelled within 24 hours of generation if the goods weren't transported or details were entered wrong — but only if it hasn't already been verified in transit by an officer. Part B (vehicle number) can be updated multiple times during the validity period if the vehicle changes en route. The core Part A details (invoice, value, parties) cannot be edited once generated; you'd need to cancel and create a fresh one.
Disclaimer: This article is for general information based on the CGST Rules, 2017 (e-way bill provisions under Rule 138) and state-specific notifications as of September 2026. Intra-state thresholds and exemptions vary by state and are revised from time to time — please verify the current limit for your state or consult a professional before relying on a specific figure.