E-way bill basics: threshold, validity and Part A/Part B

An e-way bill is generally required to move goods where consignment value exceeds ₹50,000. Validity is typically one day per 200 km for normal cargo.

When required (Rule 138)

• For movement of goods of consignment value exceeding ₹50,000, whether in relation to a supply, for reasons other than supply (e.g. job work, returns), or inward supply from an unregistered person.
• States may notify different thresholds for intra-state movement, so check the State's notification.
• Certain goods and situations are exempt (listed in Rule 138(14) and its annexure, e.g. specified goods, non-motorised conveyance). Petroleum crude, high-speed diesel, motor spirit (petrol), natural gas and aviation turbine fuel are among the goods listed as exempt from GST e-way bills.

Parts and validity

• Part A: invoice/document details, GSTINs, HSN, value. Part B: vehicle/transport document details.
• Validity is generally 1 day for every 200 km (or part) for normal cargo, and 1 day per 20 km for over-dimensional cargo. It can be extended within the window allowed on the portal.

Link with e-invoice

For e-invoice filers, the e-way bill can be generated using the IRN, with Part A auto-filled.