The two parts
An e-way bill has two halves, and they are often completed by different parties.
- Part A — consignor, consignee, GSTINs, invoice details, HSN, value and place of delivery
- Part B — transporter ID or vehicle number
Who generates it
The registered supplier generates it, or the recipient if the supplier is unregistered. If neither does and the goods are handed to a transporter, the transporter must generate it. For movement under 50 km within the same state to or from a transporter, Part B can be left out.
Validity and extension
Validity is counted from the time Part B is first entered, and runs a day per 200 km for normal cargo. If a consignment cannot complete in time due to a genuine transit exception, validity can be extended — but only within eight hours either side of expiry, so it needs watching rather than discovering after the fact.
When it is not needed
Exempt goods, non-motorised transport, movement from a port or airport to an inland container depot for customs clearance, and movement within notified areas of a state are all outside the requirement. State-specific intra-state thresholds also vary, so the ₹50,000 figure is a floor rather than a universal rule.
Common questions
Can an e-way bill be cancelled?+
Yes, within 24 hours of generation, provided the goods have not been verified in transit. After that it stands, and the correction has to be handled commercially.
What if the vehicle breaks down mid-journey?+
The goods are transferred to another vehicle and Part B is updated with the new vehicle number. The e-way bill number stays the same.
Is one e-way bill enough for multiple consignments in one vehicle?+
Each consignment needs its own e-way bill. Where several are carried in one vehicle, the transporter generates a consolidated e-way bill covering the individual ones.