E-way bill
Electronic way bill, EWB
An e-way bill is an electronic document that must be generated before goods above a threshold value are moved, and it must travel with the consignment for the whole journey.
It exists to make goods movement traceable. Before it, a consignment on a highway had no verifiable link to a tax invoice; now the vehicle number, the invoice, the consignor and the consignee are on one record that an officer can check at a checkpoint.
The threshold is ₹50,000 of consignment value for inter-state movement. Intra-state thresholds are set by each state and differ — several states use ₹1 lakh, and some exempt particular goods entirely — so a rule learnt in one state should not be assumed in another.
Validity is distance-based and this is what catches people out. The bill expires whether or not the goods have arrived, and an expired e-way bill on a stopped vehicle is a penalty situation. Breakdowns and long halts need the validity extended before it lapses, not after.
Key facts
- Required for inter-state movement of goods with consignment value above ₹50,000.
- Intra-state thresholds are set per state and commonly range from ₹50,000 to ₹1 lakh.
- Validity: one day for every 200 km or part thereof, for regular cargo.
- Part A carries invoice and goods detail; Part B carries the vehicle number.
- Validity can be extended within a window around expiry, but not long after it.
Who this affects
Anyone causing the movement of goods — supplier, recipient or transporter.
How YarnTally handles it
Invoices capture the fields an e-way bill needs, and transfers between your own locations generate a delivery challan with the same detail. Generation happens on the NIC portal or through a connected provider.
See what else it doesReviewed September 2026. This is general information about how these rules work, not tax or legal advice, and thresholds and due dates do change. Check your own position with your chartered accountant before acting on it.