E-Way Bill Rules

State-specific thresholds and portal rules can change. This article is for general information and does not constitute tax advice.

The Threshold

Inter-state movement: a uniform ₹50,000 across every state. Intra-state: ₹50,000 default, but many states raised their own (Maharashtra and Madhya Pradesh apply ₹1,00,000; Gujarat exempts intra-city movement; J&K doesn’t require one within the union territory). Some categories require an e-way bill regardless of value: inter-state job work movement, inter-state handicraft transport by exempt persons, and specified goods.

Validity Period

1 day per 200 km for regular cargo (1 day per 20 km for over-dimensional), starting from generation, not when the vehicle actually departs. Extension only within a narrow 8-hour window before or after expiry; missing it means generating a fresh e-way bill. A newer cap limits cumulative validity, extensions included, to 360 days from original generation.

Recent Tightening Worth Knowing

A 180-day window from the invoice date now applies for generating the corresponding e-way bill, past which generation is blocked. Multi-factor authentication is mandatory on the portal. A 6-digit HSN code is strictly enforced for turnover above ₹5 crore. Generation is disabled on a GSTIN that hasn’t filed GSTR-3B for two consecutive periods. Moving goods without a valid e-way bill risks detention under Section 129, with a penalty of 200% of the tax involved or ₹10,000, whichever is higher.