GST E-Way Bill: When Required, Limits and How to Generate

An e-way bill is an electronic document that must accompany a movement of goods under GST when the consignment value is above Rs 50,000, subject to exemptions. The supplier, recipient or transporter generates it on the e-way bill portal (or from accounting software such as TallyPrime) by entering the consignment details in Part A and the transport details in Part B. This guide explains when you need one, how long it stays valid and how to generate it. Rules were checked against government pages in October 2026, and the notes below flag points that need confirmation on the live portal.

Who this is for and what you will have

This guide is for small businesses, traders, manufacturers and accountants in India who dispatch goods and want a reliable routine for e-way bills. By the end you will know when one is required, who fills which part, how validity works, which movements are exempt, how to generate it on the portal or from TallyPrime, and how to fix common problems.

This is general information, not tax advice. Rules are amended by notification, so confirm the current position on the official portals before relying on a specific limit.

When an e-way bill is required

Rule 138 of the CGST Rules, 2017 requires a registered person who causes movement of goods of consignment value exceeding Rs 50,000 to furnish the information in Part A of FORM GST EWB-01 before the movement starts. This applies to movement in connection with a supply, for reasons other than supply (for example a return, a branch transfer or a job work movement) and for an inward supply from an unregistered person. Specifically:

• Above Rs 50,000: required.
• At or below Rs 50,000: not required, but the registered person or transporter may generate and carry one voluntarily.
• Inter-state movement: the portal's guidance describes the Rs 50,000 limit as applying to consignments carried in a motorised vehicle.
• Movement within a single state: states can notify their own rules, so check your state's e-way bill notification instead of assuming the central limit.

Consignment value

Rule 138 applies the limit to the consignment value, so record the value in the e-way bill exactly as it appears in the invoice, bill of supply or delivery challan. Check the explanation to Rule 138 for how the value is computed, including whether tax is counted and how several invoices in one consignment are treated.

Movements that do not need an e-way bill

The portal states that goods moved by a non-motorised conveyance do not need an e-way bill. The rules also list other exempt goods and movements, including an annexure of exempt goods that changes over time. Check the current text on the CBIC site for your specific goods instead of relying on memory. Further exceptions exist, for example for short movements to a weighbridge, so read the full list in the current rule text rather than relying on this summary.

Part A and Part B

An e-way bill has two parts:

Part A cannot be edited after generation, so check it before submitting. Part B can be updated, for example when the vehicle changes. An e-way bill is not valid for movement of goods by road unless Part B has been furnished.

If the supplier hands the goods to a transporter, the supplier fills Part A and the transporter completes Part B. Where the consignor or consignee moves the goods in their own or a hired conveyance, or by rail, air or vessel, they can furnish Part B themselves.

Validity and extension

The e-way bill portal page on the GST services site states that validity is one day for every 200 km or part thereof, and that it can be extended online before it expires. The CBIC rules page linked in the references still shows the original distance table (one day under 100 km, three days for 100 km to under 300 km, and so on) and counts validity from the time of generation. Because the sources disagree, treat the portal as the working reference, check the latest Rule 138 amendments, and give yourself a margin before dispatching a long-distance consignment. Over dimensional cargo has its own, much shorter distance per day, so check the rule text for those loads.

The CBIC rules page says the Commissioner may extend validity for certain categories of goods by notification. For ordinary extensions, use the portal's extend option and check its current guidance on the permitted time window and the reasons accepted, because the exact window is not stated on the pages reviewed here.

Prerequisites before you generate one

• A GSTIN registered on the e-way bill portal at ewaybillgst.gov.in. Registered taxpayers sign up with their GSTIN, and an OTP is sent to the registered mobile number to create the portal username and password. Unregistered persons and transporters enrol with PAN and Aadhaar, as described on the GST services page.
• The invoice, bill of supply or delivery challan for the movement.
• Recipient GSTIN, delivery pincode, HSN code and the value and tax details for the goods.
• Vehicle number or transport document number, or the transporter's ID if the transporter will complete Part B.
• If you also issue e-invoices, see /blog/gst-e-invoice-applicability-irp-portal. Entries must stay consistent between the two.

Generate an e-way bill on the portal

1. Sign in to the e-way bill portal with your credentials.
2. Choose the option to generate a new e-way bill.
3. Select the transaction type (outward or inward), the sub-type (for example supply) and the document type (invoice, bill of supply, challan and so on), and enter the document number and date.
4. Enter the other party's GSTIN, the delivery details, the item details with HSN code, quantity, value and tax rates.
5. Enter the transporter's name or ID and the transport details. If you are the one moving the goods, enter the vehicle details.
6. Submit. The portal generates an e-way bill number. Print it or keep it on a device along with the invoice so it can be produced on request during transit.

If the transporter will add the vehicle later, give them the e-way bill number or the transporter ID so they can complete Part B.

Generate an e-way bill from TallyPrime

TallyPrime sends the details to the portal through an API, so a one-time setup is needed, as described in Tally's help.

One-time setup

1. Register on the e-way bill portal using your GSTIN (Registration > e-Way Bill Registration), verify with the OTP and create your portal username and password.
2. On the portal, go to Registration > For GSP, verify your email and mobile number, add an API user and select the Tally GSP. The API user credentials differ from your normal portal login.
3. In TallyPrime, press F11 and set Enable Goods and Services (GST) to Yes. In the GST Details screen set e-Way Bill applicable to Yes and set the applicable-from date. Then, in Company Features Alteration, enable Set/Alter Company GST Rate and Other Details and set the interstate and intrastate threshold limits under e-Way Bill Details. Press Ctrl+A to save. If you already have e-invoice API credentials, Tally's page says you can use them instead of creating a new API user.

Generate from a voucher

Tally's FAQ states that you need a valid TSS subscription to generate an e-way bill online from TallyPrime. Record the sales voucher, enter the transport details TallyPrime asks for, and sign in with your API credentials when prompted. Tally says details are exported after saving only when the transaction value meets or exceeds the threshold in the Company GST Details screen. The exact voucher screens and option names vary by release, so follow Tally's current article on generating e-way bills online.

For POS and journal vouchers, Tally's FAQ says to use Send for e-Way Bill under Exchange on the top menu, because they cannot generate e-way bills while being created. For general TallyPrime GST setup, see /blog/tally-prime-gst-setup-and-filing-guide.

Cancel, reject and update

• Cancel: the person who generated the bill can cancel it within 24 hours of generation, and not once it has been verified in transit. Cancellation applies where the goods were not moved, or not moved as stated in the bill.
• Reject: the recipient can reject an e-way bill within 72 hours. The CBIC rules page says that if the recipient does not respond in that time, the details are deemed accepted.
• Update Part B: change the vehicle number or transport document when goods are moved to another vehicle or mode.

Troubleshooting

The e-way bill option does not appear in TallyPrime

Check that e-Way Bill applicable is set to Yes in the company GST details (F11), that the voucher date is on or after the applicable-from date, and that the voucher amount meets the interstate or intrastate threshold you set.

The portal rejects the document or GSTIN

Check the GSTIN of the recipient, the document number format and date, and that the HSN code and tax rates match the invoice.

The vehicle number is refused

Re-enter it exactly as it appears on the vehicle registration and check the portal's error message. Part B is mandatory for road movement, so the bill is not valid until a vehicle number is accepted.

The bill expired in transit

Ask the transporter to extend it where the portal permits, with the reason entered, as described under validity above. If extension is no longer possible, check the portal FAQ for what to do next.

The goods were not dispatched

Cancel the e-way bill within 24 hours of generation, and before it is verified in transit. After that, the bill cannot be cancelled.

Checklist

• Value and goods checked against the Rs 50,000 limit and the Rule 138 exemptions.
• Your state's own rules checked for movement within the state.
• Part A details match the invoice, including GSTIN, HSN code and value.
• Part B completed before the vehicle moves, and updated on vehicle change.
• Validity compared with the route distance, with a margin, using the current slab on the portal.
• Printed or digital copy and invoice travel with the goods.
• TallyPrime setup completed if you generate from the software: API user, GSP, thresholds.

References

• E-Way Bill system on the GST services portal: https://services.gst.gov.in/services/ewaybill/ewaybillsystem
• CBIC, Rule 138 CGST Rules: https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter16/rule138_v1.00.html
• CBIC e-way bill rules page: https://cbic-gst.gov.in/ewaybill-rules.html
• E-Way Bill System FAQ: https://docs.ewaybillgst.gov.in/html/faq.html
• GST Council, Electronic Way Bill in GST: https://gstcouncil.gov.in/sites/default/files/2024-02/electronic-way-bill-050819.pdf
• TallyPrime, one-time setup for e-way bill: https://help.tallysolutions.com/e-way-bill-one-time-setup/
• TallyPrime, e-way bill FAQ: https://help.tallysolutions.com/faq-e-way-bill-tally/