E-Way Bill Compliance Guide
E-Way Bill Generation Guide for Goods Transport — 2025
E-Way Bill is mandatory for movement of goods worth more than ₹50,000 (in most states) in India. This guide explains who generates it, the threshold, validity periods, cancellation rules and state-specific variations for 2025.
Key fact: GoMyTruck's enterprise logistics solution includes E-Way Bill integration support for business accounts. The driver app displays E-Way Bill status for each consignment. Shippers are responsible for generating and sharing valid E-Way Bills with the driver before dispatch.
What is an E-Way Bill?
An E-Way Bill (Electronic Way Bill) is a document required for the movement of goods worth more than ₹50,000 within India. It is generated on the GST E-Way Bill portal (ewaybillgst.gov.in) and must accompany the consignment. It contains details of the goods, supplier, recipient and vehicle.
E-Way Bill Threshold in 2025
The threshold for E-Way Bill is ₹50,000 per consignment at the national level. Several states have reduced thresholds for intra-state movement — e.g., Odisha requires E-Way Bills for intra-state movement above ₹25,000. Check the GST portal for state-specific thresholds before dispatching.
Who Generates the E-Way Bill?
The E-Way Bill can be generated by: (1) Supplier — for outward supply, (2) Recipient — for inward supply or imports, (3) Transporter (GTA) — if the supplier or recipient has not generated it and the value exceeds the threshold. The transporter must fill PART-B with vehicle details before goods can be transported.
PART-A and PART-B Explained
PART-A contains: GSTIN of supplier and recipient, place of dispatch and delivery, HSN code of goods, invoice value, reason for transport. PART-B contains: vehicle number, transporter ID. PART-B can be updated by the transporter each time the vehicle changes. Without PART-B, the E-Way Bill is incomplete and the consignment can be detained.
E-Way Bill Validity
Validity is calculated from the date of generation: Up to 100 km → 1 day. For every 100 km thereafter → 1 additional day. Multimodal transport (including ship/rail legs) gets double validity. If the goods cannot be moved within the validity period due to exceptional circumstances (breakdown, natural disaster), an extension can be applied for on the portal.
E-Way Bill Cancellation
An E-Way Bill can be cancelled within 24 hours of generation if the goods are not transported or if details entered are incorrect. Once a vehicle scan/verification is done by tax authorities, cancellation is not permitted. Use the GST portal or the GoMyTruck app's built-in E-Way Bill integration for management.
E-Way Bill rules are updated by the GST Council periodically. Always verify current thresholds and validity periods on the official GST E-Way Bill portal (ewaybillgst.gov.in) before dispatch.