Goods worth more than ₹50,000 need an e-way bill before they move. The bill has two parts, it is valid for one day for every 200 km, and according to a GSTN advisory, since January 2025 it can only be generated for documents up to 180 days old.
When you need one
An e-way bill is needed when the value of a consignment is above ₹50,000. It is generated on the e-way bill portal before the goods leave. For movement of goods within Gujarat, also check the state’s current e-way bill notification.
Part A and Part B
- Part A holds the invoice and goods details.
- Part B holds the transporter and vehicle details.
How long it is valid
| Distance | Validity |
|---|---|
| Up to 200 km | 1 day |
| 201 to 400 km | 2 days |
| 401 to 600 km | 3 days |
| Each further 200 km or part of it | 1 more day |
If goods cannot reach in time, the validity can be extended in a window from 8 hours before it expires to 8 hours after.
Limits added in 2025
According to a GSTN advisory of 17 December 2024:
- From 1 January 2025, an e-way bill can be generated only for a document dated within the last 180 days.
- An e-way bill can be extended for at most 360 days from when it was first generated.
- Multi-factor login became compulsory in stages: from 1 January 2025 for businesses with turnover above ₹20 crore, from 1 February 2025 above ₹5 crore, and from 1 April 2025 for everyone.
What to do now
- Check that whoever generates your e-way bills has multi-factor login set up on the portal.
- Generate the bill when the invoice is raised, not weeks later, to stay inside the 180-day limit.
- Note the expiry time and extend inside the 8-hour window if a delivery is delayed.
Common questions
What value decides whether I need an e-way bill?
The value of the consignment. If it is above ₹50,000, an e-way bill is needed.
How is validity worked out for a 450 km trip?
One day for the first 200 km, one more for the next 200 km, and one more for the remaining 50 km: three days in all.
My vehicle is delayed and the bill is about to expire. What can I do?
Extend it on the portal in the window from 8 hours before expiry to 8 hours after.
Can I generate an e-way bill for an old invoice?
Since 1 January 2025, only if the invoice or other document is dated within the last 180 days.
Businesses above ₹5 crore of turnover also need e-invoices: see who must issue e-invoices. We prepare GST returns and e-way bill records as part of GST return filing.
Sources: CGST Rules, rule 138; GST Council flyer on e-way bills; e-way bill system release notes; GSTN advisory of 17 December 2024.