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E-Way Bill: Generation and Rules

Complete guide to GST e-way bill. Learn about generation, validity, and compliance requirements for movement of goods.

GetYourCA Team
16 February 2026·Updated 16 February 20261 min read12.5K views

What is E-Way Bill?#

E-way bill is an electronic document required for movement of goods worth more than Rs 50,000 under GST.

When is E-Way Bill Required?#

  • Movement of goods exceeding Rs 50,000
  • Both interstate and intrastate
  • By any mode of transport

E-Way Bill Generation#

Step 1: Gather Information#

  • Supplier and recipient details
  • Invoice/challan details
  • Transport details
  • HSN code

Step 2: Generate Online#

  1. Visit e-way bill portal
  2. Enter GSTIN
  3. Fill in details
  4. Generate e-way bill
  5. Print e-way bill copy

Validity Period#

DistanceValidity
Up to 100 km1 day
Every additional 100 km1 more day

Documents to Carry#

  • Copy of e-way bill
  • Invoice/challan
  • Transport documents

Common Reasons for Rejection#

  • Invalid GSTIN
  • Wrong HSN code
  • Expired e-way bill
  • Mismatch in details

Exemptions#

  • Goods value below Rs 50,000
  • Certain specified goods
  • Transport by foot
  • Imports until customs clearance

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GetYourCA Team

Tax Expert

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Disclaimer

We have taken utmost care to research and write this article for your information. However, tax laws are complex and subject to frequent changes. This article is for general guidance only and should not be considered professional advice. Individual circumstances vary significantly — what works for one person may not apply to another.

Before making any tax-related decisions, we strongly recommend consulting with a qualified Chartered Accountant or tax professional who can assess your specific situation. We do not accept any liability for decisions made based on this information.

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