Can I add two invoices in one e-way bill?

No, E-Way bill cancellation or rejection may occur if data is incorrectly entered; the rule is strictly one E-Way Bill per invoice. You cannot combine several invoices into a single E-Way Bill.

Should I generate e-way bills against invoices raised for supply service?

No, E-Way Bills are only needed for the transportation of 'goods'. Exemption applies to the supply of services that do not entail the actual transfer of things.

How many days after raising an invoice that one should generate the e-Way bill for delayed delivery?

There is no defined limit, but under the 2025 regulations, you cannot generate a bill for an invoice that is more than 180 days old. Validity begins only with generation.

What is the difference between an invoice and an e-way bill?

An invoice is a business document that records the sale and tax information, whereas an E-Way Bill is a transportation authorisation that verifies the products are tax-compliant while en route.

Who pays the e-way bill?

Creating an E-Way Bill is free on the government portal. The "cost" of compliance (responsibility) falls on the provider, receiver, or transporter, depending on the contract.

E-Way Bill: Rules, Generation & Key Requirements

An Electronic Way Bill (E-Way Bill) is a mandatory digital compliance document for the transit of goods in India under the GST regime, required when the value of goods exceeds ₹50,000. It acts as electronic proof that tax has been paid or accounted for on the items being carried.

Introduced to remove governmental checkpoints and combat tax evasion, it serves as a digital "gate pass" for consignments. Understanding the most recent E-way bill laws is crucial for businesses to maintain seamless operations and prevent detention of products or penalties during transit.

Key Takeaways

E-way bill is generally required for goods worth over ₹50,000 (though some states have higher intra-state limits).

Certain agricultural produce, domestic items, and those delivered by non-motorised conveyances are often exempt from the e-way bill requirement.

E-way bills cannot be created for invoices older than 180 days.

GSTINs cannot generate e-way bills if GSTR-3B/GSTR-1 returns are not filed for two consecutive periods.

Understanding E-way Bill Generation Rules

The e-way bill generation rules are primarily governed by Rule 138 of the CGST Rules. The system is designed to track goods before they start moving. The Consignor (sender) or Consignee (receiver) has the primary obligation if they organise the transportation. If neither produces it, the Transporter must do so for consignments that exceed the threshold.

An e-way bill is mandatory for any consignment with a value exceeding ₹50,000 (for inter-state movement). Effective in 2025, the portal enforces a strict timeline for generation. If any invoice or delivery challan is older than 180 days, you cannot generate an E-way bill for it. Additionally, if an unregistered individual supplies products to a registered person, the registered recipient is responsible for generating the bill.

E-way Bill Extension Rule

Unexpected delays, such as vehicle breakdowns or natural disasters, may cause a shipment to miss its destination within the allotted time. In such a case, the e-way bill extension rule allows the transporter or generator to further extend the bill's validity and avoid penalty charges.

Extensions are only available within a particular time frame: 8 hours before the expiry period and up to 8 hours after expiry. To apply, log in to the site, choose the expiration bill, and offer a valid explanation for the extension (such as "Vehicle Breakdown" or "Law and Order Issue"), as well as the consignment's current location. Once accepted by the system, a new validity period is assigned based on the remaining distance.

E-way Bill Distance Rule

The validity of an E-Way Bill is strictly based on the distance the goods will travel. Under the e-way bill distance rule, the validity period is calculated differently for standard vehicles versus Over Dimensional Cargo (ODC). This includes:

For standard vehicles, the e-way bill is valid for one day for the first 200 km.

An additional 1 day is allowed for every subsequent 200 km or part thereof.

For Over Dimensional Cargo (ODC), validity is stricter:

1 day for the first 20 km

1 additional day for every subsequent 20 km or part thereof

One day equals 24 hours, but the validity expires at midnight of the last valid day. For example, if an e-way bill is generated on 10 December at 3:00 PM with a validity of 1 day, it will remain valid only until 11 December at 11:59 PM, not until 12 December at 3:00 PM.

An accurate distance calculation plays an important role since the e-way bill portal uses source and destination PIN numbers for determining the travel route.

E-way Bill GST Rules

The E-Way Bill system is deeply integrated with the GSTN, ensuring that data from these bills flows directly into your GSTR-1 returns. This integration avoids manual data input errors and enables tax authorities to cross-check the movement of goods with filed returns in real time.

To ensure smooth compliance, businesses must follow the following major e-way bill GST rules:

Mandatory HSN Codes - Accurate HSN codes are now strictly mandated during generation. If any business entity has a turnover of more than ₹5 crore, for B2B and B2C transactions, a minimum 6-digit HSN code is required. And if the turnover is up to ₹5 crore, B2B transactions require a minimum 4-digit HSN code.

Blocking for non-filing - E-Way Bill production is immediately disabled for any GSTIN (consignor or consignee) who fails to file returns (GSTR-3B or CMP-08) for two consecutive tax periods (months or quarters). The facility is only reinstated when all outstanding taxes are filed.

New security (MFA) mandate - Multi-Factor Authentication (MFA) was rolled out in phases for portal login. It is mandatory for taxpayers with a revenue exceeding ₹20 Cr from January 1st, above ₹5 Cr from February 1st, and for all users starting April 1, 2025.

E-Invoice integration - For business entities subject to the e-invoicing mandate, E-Way Bills are a must to be created using the invoice reference number (IRN). To avoid inconsistencies, Part A of the E-Way Bill is automatically filled in using data from the e-invoice.

State-wise E-Way Bill Rules and Limits

States have the authority to establish their own limits for intra-state (inside the state) movement, while the central restriction for inter-state (between two states) movement is established at ₹50,000. Many states have increased this limit to facilitate ease of doing business locally.

Below is the state-wise breakdown of intra-state limits:

State / Union Territory	Intra-State Limit	Special Conditions / Remarks
Delhi	₹1,00,000	Applicable for all goods.
Bihar	₹1,00,000	Applicable for all goods.
Maharashtra	₹1,00,000	Standard limit is ₹1 Lakh.
West Bengal	₹1,00,000	The proposal to reduce this to ₹50,000 has been kept in abeyance; the ₹1 Lakh limit continues.
Tamil Nadu	₹1,00,000	Applicable to all goods.
Punjab	₹1,00,000	Applicable for all goods.
Rajasthan	₹2,00,000 (Intra-City) ₹1,00,000 (Intra-State)	Higher limit of ₹2 Lakh applies only if goods are moved within the same city.
Madhya Pradesh	₹1,00,000	Applies to all goods except specified items like tobacco, pan masala, etc., which follow the ₹50,000 limit.
Gujarat	Exempt (Intra-City) ₹50,000 (Intra-State)	Intra-City: No E-Way Bill required. Intra-State: Required only for 19 specified goods (e.g., edible oil, tiles, iron/steel).
Jammu & Kashmir	Exempt	No E-Way Bill required for intra-state movement.
Karnataka	₹50,000	Follows the standard national limit.
Andhra Pradesh	₹50,000	Follows the standard national limit.
Kerala	₹50,000	Follows the standard national limit.
Uttar Pradesh	₹50,000	Follows the standard national limit.
Other States	₹50,000	Most other states (Haryana, Odisha, Telangana, etc.) follow the standard ₹50,000 limit.

Who Should Generate an E-Way Bill?

The registered person (the supplier) who consigns the goods bears the primary responsibility to generate an E-Way Bill under the E-Way Bill rules. However, if the supplier is not registered but the receiver is, the recipient bears the compliance responsibility.

If the provider hasn't generated the bill, especially for road transport, the transporters are also in charge of doing so. When a transporter receives items for road transport, the transporter must produce Part B. If the provider ships using their platform, e-commerce companies are also responsible for creating the bill.

Cases When E-Way Bill Is Not Required

There are certain cases and goods that are exempt from the standard e-way bill rules, including:

Non-motorised conveyances: Goods transported by bullock carts, handcarts, or any other non-motorised means are completely exempt.

Exempted goods list: Fresh fruits and vegetables, milk, curd, lassi, unbranded food grains, eggs for human use, organic manure, newspapers, printed books, salt, and bangles (glass and non-precious metals).

Customs transit: Goods moving from a customs port/airport/air cargo complex to an inland container depot (ICD) or container goods station (CFS) for customs clearance.

Customs Bonded Goods: Goods transported under customs bond or supervision, including from one customs port to another.

State-specific exemptions: Gujarat has no E-Way Bill for intra-city travel or non-specified commodities. Additionally, in Jammu and Kashmir, all intra-state movements are completely excluded.

Personal Use Items: Luggage carried by people via train, air, or public transportation.

Exemptions for low-value goods: State-specific intra-state thresholds (e.g., under ₹1,00,000 in Maharashtra) and inter-state ₹50,000 limits.

Job Work Movements: Goods supplied for job work under particular circumstances (worth < ₹50,000 and specific HSN codes).

Transshipments: Goods moved from one vehicle to another within the same state, as long as the original E-Way Bill information is updated.

How to Generate E-Way Bill on Portal

To ensure businesses never face downtime, the government now operates two synchronised portals. You can use either Portal 1 (ewaybillgst.gov.in) or the new Portal 2 (ewaybill2.gst.gov.in) launched in July 2025.

Follow these actions to comply with the E-way bill rules:

Log in to the Portal: Access the official website and log in using your registered username and password. (Multi-Factor Authentication (MFA) is now mandatory for users with a turnover above ₹20 Crore)

Choose "generate new": Go to e-Waybill > Generate New from the dashboard.

Choose the type of transaction: Select the appropriate subtype (Supply, Job Work, Export, etc.) and either "Outward" (Supplier) or "Inward" (Recipient).

Enter the details of the invoice: Enter the date and document number.

Important Verification: The system will prevent generating if the invoice is more than 180 days old.

Fill Part-A item details:

Type in the product's name, description, unit, and quantity.

For turnover >₹5 Cr, a 6-digit HSN is required; for turnover <₹5 Cr, a 4-digit HSN is required.

The tax values (CGST, SGST, and IGST) will be automatically calculated by the system.

Enter the transporter's details (Part B):

Own Vehicle: Just enter the vehicle number.

Third-Party: Input the ID of the transporter.

After that, the transporter can update Part B by logging onto either portal.

Send in and print: To create the 12-digit E-Way Bill Number (EBN), click Submit. The created unique QR code may be inspected anywhere in India.

SMS E-Way Bill Generation on Mobile

The government offers an SMS service for small taxpayers or individuals with poor internet connectivity. You must first register your mobile number on the portal to use this feature.

Here’s how it works:

Send an SMS to the specified number (often 77382 99899) in order to create a bill.

Format should be: EWBG Gen [GSTIN] [Date of Doc] [Doc No] [Amount] [Rate of Taxation] [HSN] [Vehicle]

Make sure the spaces between parameters are used appropriately.

While helpful in single and simple transactions, this approach is less appropriate for bulk creation or complex consignments with several line items.

Time Limit to Generate E-Way Bill

The new 2025 amendment has a significant limitation, that you cannot issue an E-Way Bill for an invoice older than 180 days. This stops business entities from using out-of-date invoices to shift inventory months later. Once created, the validity clock begins ticking immediately. Thus, it is ideal to generate the bill as close to the actual dispatch time as possible.

Validity of E-Way Bill

According to the current E-way bill rules, its validity is determined according to the distance travelled:

Regular Cargo: Validity is 1 day for every 200 km or part thereof. Example: For 310 km, the validity is 2 days (200 km = 1 day + remaining 110 km = 1 additional day).

Over Dimensional Cargo (ODC): The limit is stricter at 1 day for every 20 km or part thereof.

Note: The validity period is not just 24 hours. The "Day" ends at midnight of the day immediately following the date of generation. For example: If a bill was generated at 10 AM on Jan 1st for 180 km (1-day validity), it remains valid until midnight of Jan 2nd. This effectively gives you nearly 38 hours, not just 24.

Note: Extensions to this validity can now only be made up to a maximum of 360 days from the original generation date to prevent indefinite transit.

Documents or Details Required to Generate E-Way Bill

Primary documents under the e-way bill rules include:

The tax Invoice, bill of supply, or delivery challan related to the consignment.

Transporter details, including:

Transporter ID (if a third-party transporter is managing the shipment)

Vehicle number (if transporting via your own vehicle).

Accurate Source and Destination PIN Codes are mandatory for precise distance calculation.

Product Classification including HSN Codes.

A scanned copy or digital reference of the invoice QR code (for e-invoicing cases) to cross-verify IRN details if needed.

Important Tips About E-Way Bill System

To ensure smooth operations and avoid penalties, businesses should follow these practical compliance tips:

Update vehicle details: To avoid detention, always update Part B if the vehicle changes during transportation.

Check the distance calculation: If the real journey is longer, increase the auto-calculated distance by up to 10%.

Extend on time: Extend validity for 8 hours before or after expiry if delays are predicted.

Avoid expired bills: Moving goods with an expired e-way bill incurs significant fines.

Use a combined e-way bill: For maximum efficiency, transporters handling several consignments should prepare EWB-02.

Conclusion

The E-Way Bill system has simplified logistics in India. However, strict adherence to e-way bill rules is important to avoid detention of your items. Businesses must remain alert with the 180-day invoice restriction and tougher HSN code rules. If there are any delays, make sure to use the eway bill extension rule very carefully. Understanding the new e-way bill regulations guarantees that your items travel uninterrupted.

E-Way Bill Rules