E-Way Bill Rules 2026: When It Is Required and How to Generate It
Moving goods worth more than ₹50,000? You need an e-way bill. Here are the thresholds, validity and Part-A/Part-B details.
Threshold
An e-way bill is mandatory for movement of goods with consignment value above ₹50,000 (some states set lower intra-state limits). It is required for supply, returns, job work and inward supplies from unregistered persons.
Part A and Part B
Part A carries invoice details — GSTINs, place of delivery, invoice number, value and HSN. Part B carries the vehicle number or transporter ID. Both are needed before movement begins.
Validity
One day for every 200 km (or part thereof) for regular cargo; 20 km per day for over-dimensional cargo. Validity can be extended before expiry.
Penalties
Goods moved without a valid e-way bill can be detained with a penalty of 200% of the tax or 2% of value for exempt goods.
Generate faster
Download the e-Way bill JSON from any SmartGST invoice with transporter details pre-filled and upload it to the e-way bill portal.
Try it on your next invoice
SmartGST Invoices automates GST calculation, HSN codes, reminders and GSTR reports. Free to start.
Create a free accountKeywords: e way bill limit · e way bill validity. This article is general information, not professional tax advice.
