An e-way bill is the electronic document you must generate on the e-way bill portal before moving goods worth more than ₹50,000, whether by road, rail, or air. It carries the invoice details and vehicle number and can be checked in transit. Generation is blocked if you have not filed your GST returns for two consecutive tax periods.
The bill has two parts: Part A carries invoice details — GSTINs, HSN, value — and Part B carries the vehicle or transport document number. Either you or your transporter can generate it, and its validity runs on distance, so long hauls get more time than local movements. For e-invoicing businesses, e-way bill data can be generated alongside the IRN, cutting duplicate data entry.
For an MSME owner the rule of thumb is: no dispatch above ₹50,000 without a bill in hand, and the vehicle number updated before the truck leaves. Rajasthan has its own intra-state thresholds and practices worth knowing if you move goods within the state — see our Rajasthan-specific guide. Keep copies with the driver, physical or on phone.
The expensive mistakes: letting the bill expire mid-journey during a breakdown (extend it before expiry, not after), and mismatches between the invoice value and the e-way bill. Both invite detention of goods and vehicle, and the penalty proceedings that follow cost far more than the two minutes the bill takes to generate.
More GST terms
Reviewed to the law in force in FY 2026-27. General information, not advice — confirm the position for your facts before acting.