e-Waybill in India: What It Is, When You Need It, and How to Generate It (2026 Guide)
Under GST Rule 138, an e-waybill is an electronic document required for the movement of goods. Generated via the official portal, it assigns a unique EBN (e-Waybill Number) to every consignment, ensuring seamless transit tracking.
When is an e-Waybill Mandatory?
For most businesses, an e-waybill is mandatory if the consignment value exceeds ₹50,000 (including GST). However, the ₹50,000 limit does not apply in these cases:
- Interstate Job Work: Goods sent from a principal to a job worker across state lines.
- Handicraft Goods: Interstate movement by persons exempted from GST registration.
Distance-Based Validity Rules
The validity of an e waybill depends on the distance the goods travel. Validity expires at midnight of the final day. In 2026, the limits are:
| Cargo Type | Distance for 1-Day Validity |
|---|---|
| Normal Cargo | First 200 km (plus 1 day per additional 200 km or part thereof) |
| Over Dimensional Cargo (ODC) | Every 20 km (or part thereof) |
How to Generate Your e-Waybill
To generate an e-waybill, you must provide Part A (consignment details) and Part B (vehicle details) on the portal. The system auto-calculates distance based on PIN codes.
Penalties for Non-Compliance
Moving goods without a valid e-waybill is a serious offense. Penalties include ₹10,000 or the amount of tax evaded (whichever is higher). Furthermore, the vehicle and goods are liable for detention or seizure during transit.
