e-Way Bill, when it is needed, how long it lasts, and what follows a lapse
An e-Way Bill is required for most movements of goods above ₹50,000, lasts one day per 200 km counted to midnight, can be extended only in a narrow window, and since January 2025 cannot be raised on a document more than 180 days old or extended beyond 360 days. A movement without a valid one is a detention case under Section 129, where the penalty has been 200% of tax since 2022.
When it is required
Section 68 and Rule 138 require an e-Way Bill for the movement of goods of consignment value exceeding ₹50,000, whether the movement is in the course of supply, for reasons other than supply (such as a branch transfer or sending goods for job work), or on an inward supply from an unregistered person. The value is taken per invoice, bill of supply or delivery challan. States may notify a different threshold for movement within the State.
The e-Way Bill has two parts: Part A with the document and consignment details, and Part B with the vehicle or transport document number. An e-Way Bill is not complete for movement until Part B is filled, except that Part B need not be filled where goods move up to 50 km within the State between the consignor's or consignee's place and the transporter's place.
For a GSTIN required to issue e-invoices, the e-Way Bill for B2B and export invoices is generated from the e-invoice (IRN) data rather than directly on the e-Way Bill portal.
How long it lasts
Since 1 January 2021 (Notification No. 94/2020-Central Tax), validity is:
| Cargo | One day of validity for every |
|---|---|
| Ordinary cargo | 200 km or part of it (100 km before 01.01.2021) |
| Over-dimensional cargo, and multimodal movement with a leg by ship | 20 km or part of it |
The clock starts when Part B is first entered, and each day ends at midnight of the day following the date of generation. So 450 km of ordinary cargo gives three days: an e-Way Bill completed on 10 September at 10 pm is valid until midnight on 13 September.
Extension. Where goods cannot reach within the validity because of circumstances of an exceptional nature, such as breakdown, accident, natural calamity, law and order or trans-shipment, the generator (or the transporter in charge) may extend it within eight hours before or eight hours after expiry, stating the reason and the current location. Validity for the remaining distance is then worked out on the same slabs.
Limits added in January 2025
Under the GSTN advisory of 17 December 2024, with effect from 1 January 2025:
- an e-Way Bill cannot be generated for a document dated more than 180 days earlier; and
- an e-Way Bill cannot be extended beyond 360 days from its original generation.
Between them these give every e-Way Bill a hard outer life in the system; an old invoice cannot be used to cover a movement now, and long-stuck consignments need a fresh document rather than repeated extension.
Cancellation, rejection and blocking
- An e-Way Bill can be cancelled within 24 hours of generation if the goods are not moved or not moved as described; after verification in transit it cannot be cancelled.
- The recipient can reject it within 72 hours; if it does not act, it is treated as accepted.
- Under Rule 138E, a person who has not furnished returns for two consecutive tax periods (GSTR-3B, or CMP-08 for a composition taxpayer) is blocked from generating e-Way Bills as consignor or consignee until the returns are filed or the blocking is lifted by the officer.
When goods move without a valid e-Way Bill
Goods moving in contravention of the Act or Rules, including without a valid e-Way Bill, are liable to detention or seizure under Section 129. Since 1 January 2022, following the substitution by the Finance Act, 2021, release is on payment of a penalty only (no separate tax):
| Owner of the goods | Taxable goods | Exempt goods |
|---|---|---|
| Comes forward | 200% of the tax payable | 2% of value or ₹25,000, whichever is less |
| Does not come forward | 50% of value or 200% of tax, whichever is higher | 5% of value or ₹25,000, whichever is less |
If the penalty is not paid within 15 days of the order, the goods and conveyance become liable to sale. The conveyance can be released on payment by the transporter of the penalty or ₹1 lakh, whichever is less. Confiscation under Section 130 is a separate proceeding requiring intent to evade tax.
Minor discrepancies. Not every error in an e-Way Bill justifies detention. Clerical mistakes such as a single wrong digit in a document number, where the consignment otherwise matches, have been treated by CBIC as calling for a general penalty under Section 125 rather than Section 129. Check the current circular and the facts before treating a discrepancy as a detention case.
For the working paper
Officer (e-Way Bill analysis):
- Compare the value of outward e-Way Bills with taxable value in GSTR-3B (desktop check 6), and the HSN codes moved under e-Way Bills with the GSTR-1 HSN summary (desktop check A15). Cancelled and unused e-Way Bills, branch transfers and job-work movements explain most differences.
- For a detention case, record the Part B entry time, the distance and the expiry computed on the midnight rule before treating a bill as expired.
Practitioner:
- Generate the e-Way Bill close to dispatch; validity runs from the first Part B entry.
- Diarise the extension window for long hauls; after eight hours past expiry a fresh e-Way Bill is needed.
- Keep returns current; two missed periods block e-Way Bill generation entirely.
The e-Way Bill validity calculator gives the expiry and the extension window for a movement.
Legal basis and links
Legal basis. Section 68, CGST Act, 2017; Rule 138 (including sub-rule (10), as amended by Notification No. 94/2020-Central Tax dated 22.12.2020 with effect from 01.01.2021), Rule 138A to 138E, CGST Rules, 2017; GSTN advisory dated 17.12.2024 (180-day and 360-day limits from 01.01.2025); Section 129 as substituted by section 117 of the Finance Act, 2021 with effect from 01.01.2022 (Notification No. 39/2021-Central Tax); Section 130.
Common pitfall. Treating validity as 24 hours from generation. A day of validity ends at midnight of the day after the date of generation, counted from the first entry of Part B, so an e-Way Bill generated at 11 pm and one generated at 9 am on the same date expire at the same moment. The other error is assuming an expired bill can always be extended: the window is eight hours either side of expiry, and only for reasons of an exceptional nature.