Four Numbers Decide Everything

The e-way bill system runs on four figures. Rs 50,000 is the consignment value above which one is required. 200 kmbuys one day of validity for regular cargo. 180 days is the maximum age of the document against which a bill can be generated. 360 days is the absolute ceiling on extensions from the original generation. The last two arrived on 1 January 2025 and a great deal of published material has not caught up.

When it is required

Movement of goods where the consignment value exceeds Rs 50,000, under Rule 138, whether in relation to a supply, for reasons other than supply, or for an inward supply from an unregistered person.

Some states set a higher threshold for intra-state movement, commonly reported at Rs 1 lakh. Check your state before assuming Rs 50,000 applies internally.

Note that the threshold attaches to the movement, not to the supply. That distinction catches people out.

Part A and Part B

The e-way bill in Form EWB-01 has two parts. Part A carries the consignment details. Part B carries the vehicle or transport document details.

Part B left blank makes the document invalid. This is reported as one of the most common and most expensive errors at a check post, because the business believes it generated an e-way bill and, in law, it did not.

Validity

Cargo

Validity

Other than over-dimensional

One day up to 200 km, plus one day for every additional 200 km or part

Over-dimensional, and multimodal with a vessel leg

One day up to 20 km, plus one day for every additional 20 km or part

The day runs from midnight following generation.

A warning on older material. The distance basis was revised from 100 km to 200 km in 2021, and sources report that a great deal of content in circulation still uses the old figures. One source found during research sets out a different validity table entirely. Use the per-200-km basis and verify against Rule 138.

Extension, and the two caps

Extension is possible within a short window either side of expiry, reported as eight hours. Outside it, the bill is dead and a fresh one is needed.

The 180-day document rule. From 1 January 2025, an e-way bill cannot be generated against a document dated more than 180 days before the date of generation. Old stock moving against an old invoice needs a fresh document for the movement.

The 360-day extension cap. Total validity including all extensions cannot exceed 360 days from the original generation date. The portal caps it regardless of the distance entered.

Penalties

Sources report a penalty under Section 129 of Rs 10,000 or the tax sought to be evaded, whichever is higher, with detention of goods and vehicle, and describe an in-transit penalty of 200 per cent of the applicable tax.

Verify the current formulation before publishing figures, because Section 129 has been amended and sources describe it inconsistently.

What to get right operationally

  1. Generate before the goods move, not after

  1. Fill Part B

  1. Check the distance and the validity you have actually been granted

  1. Keep the document age inside 180 days

  1. Match the e-way bill to the invoice and to GSTR-1, because inconsistency between the three is an audit finding

  1. Declare the Ship-To GSTIN correctly on bill-to ship-to transactions

How Northrop LLP helps

Northrop LLP sets up e-way bill processes that match your invoicing, reconciles e-way bill data to GSTR-1, and handles detention and penalty proceedings.

Service page: [Verified Northrop LLP Service URL Required]