E-way bill: moving goods under GST
An e-way bill is an electronic document you generate on the e-way bill portal before moving goods above a value limit. It links the goods, the invoice and the vehicle, and travels with the consignment.
Last reviewed 2026-10-18. GST facts checked as of 2026-07-22.
What an e-way bill is
An e-way bill is a transport document you generate before moving goods above a value limit. It links the goods, the invoice, and the vehicle, and it must travel with the consignment. It is separate from e-invoicing and from your GST return, though the government portals can connect them.
What goes into an e-way bill
- The supplier and the recipient, with their GSTINs and places.
- The goods, with the HSN code, quantity and value.
- The invoice number and date.
- The transport details: the mode, the distance and the vehicle number or the transporter.
The portal returns an e-way bill number. The person moving the goods must be able to show it, and the validity depends on the distance, so check the portal for the rule that applies.
When you need one
The rule depends on the value of the consignment, the kind of goods, and whether the move is inside a state or between states. Some states set their own limits for movement inside the state, and some goods and situations are exempt. Check the e-way bill portal before you assume a consignment does not need one.
How it connects to e-invoicing
If you already generate e-invoices, the government portal can create the e-way bill in the same step, or afterwards from the invoice reference number. You do not have to key the same details twice. This only applies if you are e-invoicing in the first place.
Changes and cancellation
You can update the vehicle on the portal when the goods change vehicle, and you can cancel an e-way bill within the time shown below if the goods did not move, or did not move as the bill describes, and only if it has not been verified in transit. Do both on the portal, not in your own software.
Figures from the official source
- Cancel an e-way bill within:24 hours from generationas of 2026-10-18 ยท CBIC Notification 12/2018-CT (rule 138(9))
How Bahi Khata helps
Bahi Khata prepares the e-way bill JSON file from the invoices you pick, lists every problem before you download, and records the number the portal gives back so the invoice prints with the e-way bill number. You upload on the portal yourself.
Official sources
Related guides
Questions
Who generates an e-way bill?
The supplier, the recipient or the transporter can generate it on the portal, depending on who is moving the goods.
Does Bahi Khata generate the e-way bill?
No. It prepares the JSON file and records the number the portal returns. You upload on the portal.
Is an e-way bill the same as an e-invoice?
No. An e-invoice registers a sale. An e-way bill covers the movement of goods. The portals can connect them.
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