If you move goods worth more than Rs 50,000 on a single invoice, you need a GST e-way bill before the consignment leaves the warehouse.

WHEN IS AN E-WAY BILL REQUIRED
An e-way bill is mandatory when the value of goods being transported exceeds Rs 50,000 under a single invoice or delivery challan. This threshold applies to both inter-state and intra-state movement, though some states have set lower intra-state limits.

Exempt goods like fresh fruits, vegetables, milk, and unprocessed food grains do not need an e-way bill even above the threshold.

WHO GENERATES IT
The consignor (supplier) generates it if goods move in their own or hired vehicle. If the recipient arranges transport, the consignee generates it. Transporters can also generate or update the e-way bill when assigned by either party.

PART A AND PART B
Part A captures commercial and transport document details: GSTIN of supplier and recipient, place of delivery, document number, value of goods, HSN code, and transport document number. Part B captures the vehicle number. For movement by rail, air, or ship, the transport document number in Part A serves as the key identifier and Part B vehicle details can be furnished after dispatch.

In most road transport cases, both parts must be completed before goods move. Exceptions exist for intra-state movement within 50 km where Part B may not be required.

VALIDITY BASED ON DISTANCE
For regular cargo, validity is one day for every 100 km or part thereof. A 350 km shipment gets four days of validity.

For over dimensional cargo (ODC), validity is one day for every 20 km.

If delayed, the transporter can extend validity up to 8 hours before or after expiry by updating Part B with a valid reason.

BLOCKING FOR NON-FILING OF RETURNS
The portal blocks e-way bill generation if GSTR-3B has not been filed for two or more consecutive periods.

PRACTICAL TIP
Keep your HSN codes consistent between the invoice and the e-way bill. Mismatched HSN codes are a common reason for goods detention during transit checks.