E-way bill: the ₹50,000 rule, validity by distance and the mistakes that get trucks stopped

Last updated 20 Oct 2026 · India

Short answer. Under Rule 138 of the CGST Rules you need an e-way bill before moving goods when the consignment value is more than ₹50,000 (value including GST, excluding exempt items on the same invoice). Some states notify a different limit for movement inside the state, so check your state. Validity is 1 day for up to 200 km plus 1 more day for every further 200 km or part of it (20 km a day for over-dimensional cargo). A 'day' runs until midnight of the day after generation.

Who generates it

The registered supplier or recipient who causes the movement generates Part A (GSTINs, invoice number and date, HSN, value, place of delivery). The transporter fills Part B (vehicle number) if the supplier has not. An unregistered transporter can enroll on the e-way bill portal to get a transporter ID.

Validity table (normal cargo)

Distance	Validity
Up to 200 km	1 day
201–400 km	2 days
401–600 km	3 days
Each further 200 km or part	+1 day

Example: generated at 11:00 pm on 20 Oct for a 150 km trip. One day ends at midnight of 21 Oct, so you have about 25 hours, not 1 hour.

Part B and short trips

Part B (vehicle details) can be left out when goods move up to 50 km within the same state from the supplier's place to the transporter's place (or from the transporter to the recipient). The longer leg still needs Part B.

Extension and cancellation

Extension: if goods cannot reach in time because of an exceptional reason (breakdown, accident, transhipment), the generator or the transporter in charge can extend validity in the window from 8 hours before to 8 hours after expiry.
Cancellation: possible within 24 hours of generation, and only if the bill has not been verified in transit.

Common mistakes

Splitting one consignment into several invoices under ₹50,000 to avoid the rule. Officers look at the consignment, and this invites detention.
Vehicle changed mid-way, Part B not updated. Update the vehicle number on the portal before the goods move on the new vehicle.
Wrong PIN codes. The portal computes distance from PIN codes; a wrong PIN gives wrong validity.
Letting it expire while goods wait at a godown. Extend inside the 8-hour window instead of moving goods on an expired bill.
Assuming job-work or branch transfers are exempt. Movement to a job worker or another branch still needs an e-way bill when the value crosses the limit.

Checklist

Consignment value (with tax) above ₹50,000? Generate before movement
Your state's intra-state limit checked
Correct PIN codes and HSN
Part B filled, or the 50 km rule really applies
Driver has the EBN (printout or number) and the invoice
Extension plan if the trip may run late

Frequently asked questions

What is the e-way bill limit in 2026?

An e-way bill is required when the consignment value exceeds ₹50,000 under Rule 138 of the CGST Rules. Some states notify a different limit for movement within the state.

How long is an e-way bill valid?

1 day for up to 200 km and 1 extra day for every further 200 km or part of it; 20 km per day for over-dimensional cargo. Each day ends at midnight of the day after generation.

Can an e-way bill be extended?

Yes, within 8 hours before or after expiry, when goods cannot be delivered in time because of an exceptional circumstance.

Can I cancel an e-way bill?

Yes, within 24 hours of generation, provided it has not been verified by an officer in transit.

Official sources

Not tax or legal advice. This is a free explainer of public rules; deadlines and rules can change by notification, so confirm on the official portal or with your CA before you file. Last checked 20 Oct 2026.

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