GST E-Way Bill System: ₹50,000 Threshold, Part A/B & Validity Rules

ई-वे बिल प्रणाली एवं नियम

Comprehensive guide to Electronic Way Bills under Rule 138 of the CGST Rules: mandatory consignment value threshold (>₹50,000), generating Part-A (consignment info) and Part-B (vehicle details), validity computation based on distance, and penalty rules under Section 129 for transit non-compliance.

Written by: Author Profile

Direct Tax & CA Review Panel

Chartered Accountancy Review Panel • Senior Direct Tax Review Desk

Reviewed & Fact-Checked by: Technical Review Panel

Tax Law & Dispute Review Desk

Tax Litigation & Legal Review Panel • Tax Appeal & Procedure Review Desk

Published: 1st April 2026•Last Updated: 15th August 2026•Last Reviewed: 15th August 2026

Key Statutory Highlights (FY 2026-27)

Mandatory for all inter-state and intra-state movement of goods when consignment value exceeds ₹50,000 (certain states have higher intra-state thresholds like ₹1 Lakh).

Part-A: Contains recipient GSTIN, dispatch PIN code, delivery PIN code, invoice number, value, and HSN code.

Part-B: Contains transporter ID and vehicle registration number (or railway/air consignment note number).

Validity: 1 day for every 200 km (or part thereof) for regular cargo; 1 day for every 20 km for Over Dimensional Cargo (ODC).

Transit inspection: Goods in transit without valid E-Way Bill attract 200% penalty of tax payable under Section 129.

Who is Eligible & When Does it Apply?

Applicability #1

Consignors, consignees, and registered transport logistics operators transporting goods across India.

Step-by-Step Procedure & Compliance Roadmap

Log in to E-Way Bill Portal

Visit ewaybillgst.gov.in and log in with active credentials.

Generate Part-A Details

Enter invoice details, HSN codes, taxable amount, and PIN-to-PIN transit distance.

Update Part-B Vehicle Information

Enter vehicle number of transport truck. If goods change vehicles, update Part-B prior to movement.

Print 12-Digit E-Way Bill & QR Code

Hand over physical print or digital EWB number to vehicle driver.

Mandatory Documents Checklist

Tax Invoice or Delivery Challan, Transporter ID, Vehicle Registration Number, Distance calculation

Common Mistakes & Compliance Risks to Avoid

•Moving goods with expired E-Way Bill without extending validity before expiration window.

•Mismatched PIN code distance leading to incorrect validity calculation.

Frequently Asked Questions

Can an E-Way Bill validity be extended?

Yes. An E-Way Bill validity can be extended up to 8 hours before or within 8 hours after the time of expiry on the official portal.

Interactive Tax Calculators

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🛡️ Educational Disclaimer: FinSetu India is an independent educational guidance and calculation platform. Content is published for general citizen awareness based on applicable laws as of FY 2026-27. We do not provide personalized legal/tax advice or file returns directly. Verify current applicable rules on official portals or consult a qualified Chartered Accountant / Tax Lawyer.