How To Generate an E-Way Bill
Quick Summary
- An e-way bill is mandatory for moving goods worth more than ₹50,000 under GST in India.
- Depending on the situation, the e-way bill may be generated by the supplier, recipient, transporter, or, in some cases, an unregistered person through the permitted portal flow.
- Required documents: a valid invoice, transporter ID, and vehicle or transport document details.
- E-way bills can be generated via the GST portal, SMS, e-Invoicing, or accounting software.
- Updated: E-way bill validity is 1 day per 200 km for regular cargo (not 100 km - see Validity section).
- E-Way Bill 2 portal is available at ewaybill2.gst.gov.in as an additional portal for e-way bill services; mandatory 2FA now applies to all logins.
- New in 2025: E-way bills cannot be generated for invoices older than 180 days.
- Penalty exposure for non-compliance can include detention of goods and conveyance, with release governed by Section 129 of the CGST Act.
Generating an E-way bill is a crucial requirement for the movement of goods worth more than Rs. 50,000 under the GST regime in India. The process involves providing details such as the supplier, recipient, transporter, and product information and generating a unique E-way bill number. This article will provide a step-by-step guide on generating an E-way bill through the GST portal, including registration, login, and other important considerations.
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Who Should Generate an E-Way Bill?
The responsibility for generating an e-way bill depends on who initiates the movement of goods. The table below covers every common scenario under Rule 138 of the CGST Rules, 2017.
| Scenario | Who Generates the E-Way Bill |
|---|---|
| Registered supplier transporting goods in own/hired vehicle | Supplier |
| Registered supplier handing goods to a transporter | Supplier - declares goods on portal; transporter fills Part B |
| Registered recipient arranging own transport (e.g., collecting from supplier) | Recipient |
| Unregistered supplier delivering to a registered recipient | Recipient or transporter |
| Unregistered person transporting goods | Unregistered person or transporter |
| Goods transported by railways, air, or vessel | Supplier or recipient - furnishes transport document details in Part B |
Key rule: If the supplier or recipient has not generated the e-way bill before goods are handed over, the transporter must generate it before movement begins, where the rule requires generation and the value conditions are met. Goods moving without a valid e-way bill are liable to detention and release consequences under the law regardless of which party was responsible.
Documents and Information Required to Generate an E-Way Bill
To generate an e-way bill, you must first be registered on the e-way bill portal . Keep the following ready before you begin:
- A valid invoice, bill of supply, or delivery challan for the shipment of goods
- GSTIN of the supplier and recipient (enter "URP" for unregistered persons)
- HSN code for each product - as required under the applicable GST and e-way bill rules. For e-way bill purposes, taxpayers above ₹5 crore turnover should ensure at least 4-digit HSN disclosure in line with the applicable form requirements
- Approximate distance between the dispatch and delivery locations
- If transporting by road: vehicle number or transporter ID
- If transporting by air, rail, or ship: transporter ID , transport document number, and date
Steps to Generate an E-Way Bill
There are four ways to generate e-way bills:
- The E-Way Bill Common Portal - ewaybillgst.gov.in (original) or ewaybill2.gst.gov.in (additional E-Way Bill portal running alongside the original system)
- By SMS
- Via e-Invoicing (auto-populates e-way bill for eligible businesses)
- Using E-Way Bill Software (often more efficient for high-volume businesses)
This guide covers the portal method. For businesses generating e-way bills in volume, using integrated accounting software such as Busy is often more efficient, because bills can be generated directly from invoices without logging into the portal separately.
Step 1: Log In to the E-Way Bill Portal
Visit ewaybillgst.gov.in or ewaybill2.gst.gov.in. Enter your username and password.
Important (2025 update): Two-Factor Authentication (2FA) is now mandatory for all users. After entering your password, you will receive a One-Time Password (OTP) on your registered mobile number or email. You must enter this OTP to complete login. Ensure your mobile number is updated on the GST portal before attempting to log in.
Step 2: Click "Generate New"
On the E-Way Bill main menu, click "Generate New" under the E-Way Bill section in the left navigation panel.
Step 3: Fill in the E-WayBill Entry Form (Part A)
You will be directed to the e-WayBill Entry Form ( Form GST EWB-01 ). This form has two parts. Part A covers consignment details:
- Transaction type: Select 'Outward' if you are the supplier, or 'Inward' if you are the recipient
- Based on your selection, the "Bill From" / "Dispatch From" or "Bill To" / "Ship To" fields will auto-populate from your GST registration details
- Document Type: Select Invoice / Bill of Supply / Challan / Credit Note / Bill of Entry, or "Others"
- Document No. and Date: Enter the invoice or challan number and date. Note: The portal will not accept future dates, and invoices older than 180 days cannot be used to generate a new e-way bill once the restriction applies
- Recipient GSTIN: Enter the buyer's GSTIN, or type "URP" if the recipient is unregistered
Step 4: Enter Item Details
Fill in the following for each product in the consignment:
- Product name and description
- HSN Code - enter the HSN code as required under the applicable GST and e-way bill rules. For e-way bill purposes, taxpayers above ₹5 crore turnover should ensure at least 4-digit HSN disclosure in line with the applicable form requirements. Use the appropriate HSN classification for export and import documentation as applicable
- Quantity and unit of measure
- Value of goods
- Applicable tax rate: IGST (for inter-state) or CGST + SGST (for intra-state)
- Approximate distance to be covered
- Transporter Name and Transporter ID
Step 5: Enter Vehicle Details (Part B) and Submit
Part B of Form GST EWB-01 captures the transport details:
- Enter the vehicle number (for road transport) or the transport document number (for rail, air, or ship)
- Click "Submit"
Once submitted, the portal generates a unique 12-digit E-Way Bill Number (EBN). The e-way bill, including the EBN and QR code, will be displayed. Share the EBN with your transporter. The transporter must carry either a printed copy or a digital copy of the e-way bill for the entire journey.
Note: Part B can also be filled in by the transporter on the portal. The validity of the e-way bill begins only when Part B is entered, not from the time Part A is submitted.
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How to Print the E-Way Bill
Step 1
Under the E-Way Bill menu, click "Print EWB."
Step 2
Enter the 12-digit E-Way Bill Number and click "Go."
Step 3
Click "Print" or "Detailed Print" to generate the printable version of the e-way bill .
E-Way Bill Validity: How Long Is It Valid?
Correction notice: This article previously stated "1 day per 100 km." The correct rule is 1 day per 200 km for regular cargo. Please update any internal documentation or software settings that reference the old figure.
E-way bill validity is calculated from the date and time when Part B is first entered, that is, when the first vehicle or transport document number is recorded. Validity expires at midnight on the last valid day.
| Type of Cargo | Validity Rule |
|---|---|
| Regular cargo (all modes of transport) | 1 day for every 200 km (or part thereof) |
| Over Dimensional Cargo (ODC) | 1 day for every 20 km (or part thereof) |
Example: A consignment travelling 430 km by road (regular cargo):
First 200 km = 1 day
Next 200 km = 1 day
Remaining 30 km (part of the next 200 km bracket) = 1 day
Total validity: 3 days
If goods are not delivered within the validity period, the e-way bill must be extended before the goods can continue moving. See the Extending an E-Way Bill section below.
E-Way Bill Updates 2025-26: What Has Changed
E-Way Bill 2 Portal
The E-Way Bill 2 portal at ewaybill2.gst.gov.in is available as an additional portal running alongside the original portal, ewaybillgst.gov.in. It is designed to support high availability and interoperable services alongside the main system. Businesses using API-based or software-based generation should confirm with their software provider that integration with the additional portal setup is in place.
Mandatory Two-Factor Authentication (2FA)
2FA is now compulsory for all taxpayers and transporters when logging in to the e-way bill portal. An OTP is sent to the mobile number registered with the GST portal. Ensure your registered mobile number is current, and avoid sharing portal login credentials broadly - use software-based generation with appropriate access controls instead.
180-Day Invoice Restriction (Effective 1 January 2025)
E-way bills can no longer be generated for invoices older than 180 days from the date of generation. This restriction is enforced automatically by the portal. Plan dispatch timelines to ensure invoices are used within the 180-day window.
360-Day Extension Cap (Effective 1 January 2025)
E-way bill validity extensions are capped at 360 days from the original generation date. Once 360 days have elapsed, no further extensions are possible and a fresh e-way bill flow may be needed depending on the transaction facts. This primarily affects long-duration transit and multi-leg export shipments.
How to Cancel an E-Way Bill
An e-way bill can be cancelled if goods are not transported after the bill was generated, or if it was generated with incorrect details.
Cancellation must happen within 24 hours of generation. After 24 hours, cancellation is not possible on the portal.
You cannot cancel an e-way bill if:
- Goods are already in transit and the bill has already been used in the movement context
- The e-way bill has been verified by a GST officer at a checkpoint
Cancellation Steps
Step 1: Log in to the e-way bill portal (ewaybillgst.gov.in or ewaybill2.gst.gov.in).
Step 2: Under the "E-Way Bill" menu, click "Cancel."
Step 3: Enter the 12-digit E-Way Bill Number and click "Go."
Step 4: Select the reason for cancellation (duplicate, data entry error, goods not transported, or order cancelled).
Step 5: Click "Cancel" to confirm. The system will mark the EBN as cancelled.
Important: If incorrect information was entered but the 24-hour window has passed, you cannot edit or amend the e-way bill on the portal. The corrective action should be taken based on the underlying document and transaction facts, and a fresh compliant document flow should be followed where applicable.
How to Extend E-Way Bill Validity
If goods have not been delivered before the e-way bill expires - due to a breakdown, natural calamity, trans-shipment delay, or any other reason - the validity can be extended.
Who can extend: The current transporter is generally the primary party authorised to extend validity once goods are in transit. If no transporter has been assigned to the bill, the generator can update it, subject to portal rules.
Extension window: Extension can be requested from 8 hours before expiry up to 8 hours after expiry. Outside this window, extension is not possible and goods must not move until a valid e-way bill position exists.
Extension Steps
Step 1: Log in to the e-way bill portal.
Step 2: Under the "E-Way Bill" menu, click "Extend Validity."
Step 3: Enter the E-Way Bill Number and click "Get Details."
Step 4: At the bottom of the form, click "Yes" against "Do you wish to get an extension for this EWB?"
Step 5: Enter the reason for extension, update the remaining distance, and confirm the current location of the consignment.
Step 6: Click "Submit." After extension is completed, ensure the updated valid e-way bill details are available to the transporter immediately.
Extension cap reminder: Total validity across all extensions cannot exceed 360 days from the original generation date.
Penalty for Not Having an E-Way Bill
Operating without a valid e-way bill, or moving goods with an expired, cancelled, or materially incorrect e-way bill, can lead to detention of goods and conveyance under Section 129 of the CGST Act, 2017. The exact financial consequence depends on the facts of the case and the applicable release provisions.
| Violation | Penalty |
|---|---|
| Goods transported without an e-way bill | ₹10,000 or the tax amount evaded, whichever is higher |
| E-way bill expired during transit (goods still moving) | ₹10,000 or tax amount, whichever is higher |
| Goods transported with incorrect or mismatched details | ₹10,000 or tax amount, whichever is higher |
| Goods detained by a GST officer (pending penalty payment) | Goods and vehicle held until penalty is paid or bond furnished |
| Repeated or deliberate non-compliance | Goods and vehicle seizure; potential prosecution |
Goods detention works as follows: A GST officer who finds goods moving without a valid e-way bill can detain both the goods and the vehicle. The consignor, consignee, or transporter must then comply with the applicable release requirements under Section 129, which may include payment of the prescribed amount or furnishing security as permitted.
Best practice: Check the e-way bill validity before the truck departs for multi-day journeys. A simple validity check can help avoid detention, delay, and penalty exposure.
State-Wise Intrastate E-Way Bill Threshold Limits
The inter-state threshold of ₹50,000 is uniform across all of India. For intra-state movement, each state sets its own limit:
| State / UT | Intrastate Threshold | Key Conditions / Exceptions |
|---|---|---|
| Rajasthan | ₹2,00,000 (Within City); ₹1,00,000 (Between Cities) | Higher limit excludes tobacco, pan masala, and specific wood/iron items |
| Maharashtra | ₹1,00,000 | Applies to all taxable goods |
| Delhi (NCT) | ₹1,00,000 | Standard for all intra-state movement |
| Punjab | ₹1,00,000 | Reduced to ₹50,000 for specified goods only |
| Tamil Nadu | ₹1,00,000 | Standard for intra-state movement |
| Bihar | ₹1,00,000 | Higher limit for goods other than specified items |
| Madhya Pradesh | ₹1,00,000 | Excludes tobacco, pan masala, medicines, and APIs |
| Gujarat | ₹50,000 | Exempts specific goods (yarn, fabric) and inter-city movement |
| West Bengal | ₹50,000 | Reduced from ₹1,00,000 as of Dec 2023 |
| Haryana | ₹50,000 | Aligned with central GST standards for all goods |
| Karnataka | ₹50,000 | Standard limit for all taxable goods |
| Uttar Pradesh | ₹50,000 | Aligned with central standards |
| Telangana | ₹50,000 | Standard limit applies |
| Andhra Pradesh | ₹50,000 | Standard limit applies |
Top 5 Common Mistakes When Generating an E-Way Bill
Mistake 1: Using an Incorrect or Short HSN Code
What happens: The portal rejects submissions where the HSN code length does not meet the requirement for your turnover bracket. A mismatched HSN also creates GSTR-1 reconciliation problems.
Fix: Maintain a verified HSN master list in your billing software. For e-way bill purposes, ensure the HSN code length matches the applicable GST and e-way bill requirements for your turnover category.
Mistake 2: Leaving Part B Blank Before Goods Move
What happens: A Part A-only e-way bill is not valid for the movement of goods. Many businesses submit Part A in advance and forget to add vehicle details before dispatch.
Fix: Make Part B entry a mandatory step in your dispatch checklist. The vehicle number must be entered before the goods leave the warehouse.
Mistake 3: Using an Invoice Older Than 180 Days
What happens: From 1 January 2025, the portal blocks e-way bill generation for invoices dated more than 180 days ago. This catches businesses that delayed dispatch against old purchase orders.
Fix: Match dispatch timing to invoice dates. If the document date is too old, follow a fresh compliant document process before generating the e-way bill.
Mistake 4: Missing the Validity Extension Window
What happens: Extension is only possible within the 8-hour window before or after expiry. Once the window passes, goods are in violation and a valid e-way bill position must be restored before further movement.
Fix: For long-distance consignments, set a reminder at the time of generation. Track active bills in your software dashboard and flag those nearing expiry.
Mistake 5: Wrong or Mismatched GSTIN for Recipient
What happens: An incorrect
GSTIN
creates GSTR-2A/2B mismatches for the recipient and can trigger compliance scrutiny for both parties.
Fix: Verify the recipient's GSTIN on the GST portal before entry. For repeat customers, maintain a verified GSTIN master in your accounting software.
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Conclusion
Generating an e-way bill correctly is non-negotiable for any business transporting goods worth more than ₹50,000 in India. The process itself takes just a few minutes once you are registered. What creates compliance risk is not the generation step, but the details around it: correct validity calculation, timely extension by the right party, knowing when and how to cancel, and staying current with regulatory changes.
With the E-Way Bill 2 portal available, mandatory 2FA in place, and the 180-day invoice restriction active since January 2025, businesses that have not reviewed their e-way bill workflow recently should do so immediately. A well-maintained process helps reduce detention, delay, and penalty exposure.
For businesses generating e-way bills in volume, integrated software such as Busy removes the need to log into the portal manually. Bills are generated directly from invoices, Part B is pre-filled from your vehicle master, and validity is tracked on the dashboard, so your team can focus on exceptions, not routine generation.
BUSY's Auto E-Way Bill feature handles this end-to-end from invoice to EBN without requiring a separate portal login.
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