How it works
Do you need one? A registered person moving goods of consignment value above ₹50,000 — for a supply, for another reason, or because of an inward supply from an unregistered person — must generate an e-way bill before the movement starts (Rule 138(1)). Below ₹50,000 you may still generate one.
How long is it valid? From Rule 138(10):
| Distance | Normal cargo | Over-dimensional, or multimodal with a ship leg |
|---|---|---|
| First stretch | 1 day for up to 200 km | 1 day for up to 20 km |
| Each further stretch or part | 1 more day per 200 km | 1 more day per 20 km |
Validity days = distance ÷ 200 (or 20), rounded up, minimum 1.
When does a day end? Validity is counted from the time of generation, and each day ends at midnight of the day following the date of generation (Rule 138, Explanation 1). So the e-way bill is valid until midnight at the end of (generation date + validity days).
Worked example
Kaveri Agencies, Mysuru, sends goods worth ₹1,18,000 including GST to a buyer 450 km away. The e-way bill is generated on 1 Nov 2026 at 10:30.
- ₹1,18,000 is above ₹50,000 → e-way bill needed.
- 450 km ÷ 200 = 2.25 → rounded up to 3 days.
- Day 1 ends at midnight on 2 Nov, day 2 on 3 Nov, day 3 on 4 Nov.
Valid until midnight on 4 Nov 2026.
Notes and edge cases
- Extension: within eight hours from expiry, after updating Part B, for exceptional reasons; total life capped at 360 days from generation (portal rule since 1 Jan 2025).
- Distance: the e-invoice portal has a PIN-to-PIN distance lookup (“Get PIN code distance”); use the route distance for the calculation.
- Movement within a state: states can have their own requirements for intra-State movement. We could not verify an official state-wise list, so check with your state’s GST department.
- Consignment value: ask your CA how to value mixed consignments with exempt goods.