01
Quick Reference Table
Pin-this-to-your-desk summary. When required, who generates, what you need, validity, cancellation window, penalty amounts, portal URL. Nine questions answered in one table.
E-way Bill Compliance Checklist for Indian Businesses
Moving goods worth over ₹50,000? You need an e-way bill. This checklist walks you through every step: when to generate, what documents you need, Part A and Part B details, validity by distance, exemptions, penalties under Section 129, and state-wise intra-state thresholds. All rules cited with section and rule numbers.
- 50+ compliance checks covering generation, transit, and penalties
- Validity table: 1 day per 200 km for regular, 1 day per 20 km for ODC
- Every rule cited with CGST Act sections and Rule 138 references
No spam. Instant download link to your
email.
Petpooja presents
E-way Bill Compliance Checklist
For Indian Businesses
50+
Compliance checks
FY 2026-27
What's Inside
What's inside this checklist.
02
When Required + Exemptions
Five mandatory scenarios (inter-state, intra-state, job work, handicrafts, returns) and eight exemptions (non-motorised, customs, exempt goods, defence, short-distance weighment). Each with the exact rule reference.
03
Part A + Part B Documents
Every field you need for Part A (GSTIN, invoice, HSN, value, PIN codes) and Part B (vehicle number, transporter ID, LR number, distance). Have these ready before you sit down to generate.
04
Step-by-Step Generation
Seven steps from login to sharing the e-way bill number with your driver. Covers web portal, SMS, app, and API methods. Includes consolidated e-way bill (Form EWB-02) for multi-consignment vehicles.
05
Validity + Extension Rules
Distance-based validity table (200 km/day regular, 20 km/day ODC), real route examples (Mumbai to Pune, Delhi to Jaipur), and the 8-hour extension window before and after expiry.
06
Penalties + Enforcement
Section 129 detention (tax + 200% penalty for taxable goods), Section 130 confiscation, GSTIN blocking for non-filing, and how repeated violations can lead to GST registration cancellation.
Why This Matters
One Missing E-way Bill Can Cost You Lakhs
Your truck leaves Ahmedabad at 6 AM with ₹3,00,000 worth of goods. At the Gujarat-Rajasthan border, a GST officer stops it. No valid e-way bill. The goods are detained. You now owe the tax amount plus a penalty of 200% of the tax under Section 129. That's roughly ₹54,000 in GST plus ₹1,08,000 in penalty. Your driver is stuck. Your customer doesn't get the delivery. And your truck is sitting idle at a check post.
This isn't a rare scenario. The CBIC has reported that e-way bill violations are among the most common reasons for goods detention across India. The rules aren't complicated, but they have specific requirements that trip up businesses daily.
The threshold is ₹50,000 for inter-state. Sounds simple. But what about intra-state? That varies by state. What about job work? That's covered too, under Rule 138(1). What about goods going for an exhibition? Covered. Goods being returned? Covered. Each scenario has slightly different rules, and getting any of them wrong means your goods don't move.
Then there's validity. Your e-way bill is valid for 1 day per 200 km. But a "day" means midnight to midnight, not 24 hours from the time of generation. Generate at 11 PM, and you've already used most of day one. Your truck breaks down? You have an 8-hour window around expiry to request an extension. Miss that window, and you need a fresh e-way bill.
This checklist puts every rule, every exemption, every validity calculation, and every penalty in one place. Print it, keep it at your dispatch desk, and run through it before every shipment.
Sample Preview
What the checklist covers for a typical dispatch.
Here's a snapshot of what you'll find inside:
Quick Reference: 9-row table answering the most common e-way bill questions: threshold, who generates, validity, cancellation, penalties, portal URL.
Mandatory Scenarios: 5 situations where you must generate (inter-state, intra-state, job work, handicrafts, returns) with Rule 138 references.
Exemptions: 8 cases where no e-way bill is needed (non-motorised, customs, exempt goods, weighment within 20 km, defence) with rule citations.
Validity Table: Distance-based validity with real examples: Mumbai to Pune (1 day), Mumbai to Bangalore (5 days), Delhi to Mumbai (7 days).
Penalties: Section 129 detention (200% of tax), Section 130 confiscation, GSTIN blocking for non-filing of returns.
... plus Part A and Part B document checklists, step-by-step generation guide, vehicle change rules, consolidated e-way bills, and state-wise intra-state thresholds for all 36 states and UTs.
Key Stats
Why e-way bill compliance matters.
₹50,000
The inter-state e-way bill threshold. Any consignment valued above this amount moving across state borders requires an e-way bill before dispatch. For intra-state, most states follow the same threshold, but some differ.
Source: Rule 138(1), CGST Rules, 2017200%
Penalty for goods caught without a valid e-way bill. The owner pays the applicable tax plus a penalty equal to 200% of the tax amount. For exempt goods, it's 2% of goods value or ₹25,000, whichever is less. Per consignment.
Source: Section 129(1)(a), CGST Act, 2017 (as amended w.e.f. 01-Jan-2022)200 km/day
E-way bill validity for regular consignments: 1 day for every 200 km or part thereof. For over-dimensional cargo (ODC), it's 1 day per 20 km. Each "day" runs midnight to midnight, not 24 hours from generation.
Source: Rule 138(10), CGST Rules, 2017
Common Mistakes
7 E-way Bill Mistakes That Get Goods Detained
01
Generating the e-way bill after goods have left
The e-way bill must be generated before the goods start moving. Not during transit, not at the next stop. "I'll do it once the truck reaches" is the most expensive shortcut in Indian logistics.
02
Wrong vehicle number in Part B
The vehicle number on the e-way bill must match the actual vehicle carrying the goods. If the vehicle changes mid-transit (transshipment), update Part B on the portal before the goods move in the new vehicle. Mismatch = detention.
03
Not accounting for the midnight-to-midnight validity rule
A 1-day validity generated at 10 PM expires at midnight the next day, not at 10 PM. That's only 26 hours, not 48. Generate early in the day to get maximum validity from your first day. This trips up long-distance dispatches regularly.
04
Splitting invoices to stay below ₹50,000
Some businesses split one large order into multiple invoices under ₹50,000 to avoid e-way bills. GST officers check for this pattern. If multiple invoices are going to the same buyer on the same vehicle, the consignment value is the total, not the individual invoice. This is treated as evasion.
05
Forgetting e-way bills for non-supply movements
Sending goods for job work? Moving stock between your own branches? Sending products to an exhibition? All of these need e-way bills if the value exceeds the threshold. "It's not a sale" doesn't mean "no e-way bill needed."
06
Letting GSTR-3B filing lapse and getting blocked
If you don't file GSTR-3B for two or more consecutive months, your GSTIN gets blocked from generating e-way bills. You literally cannot move goods until you file your pending returns. Rule 138E(a) is unforgiving.
07
Not extending validity within the 8-hour window
Vehicle broke down? Flood on the highway? You can extend e-way bill validity, but only within 8 hours before or after the expiry time. Miss that window, and you need a completely new e-way bill. Set a reminder when dispatching long-distance consignments.
Comparison
Dispatch: With vs Without This Checklist.
| Aspect | Without Checklist | With This Checklist |
|---|---|---|
| E-way bill generation | Remembered last minute, often after dispatch | Part of dispatch SOP, done before loading |
| Exemption awareness | Generate for everything "just in case" | Know exactly which goods are exempt |
| Validity planning | Discover expiry mid-transit | Calculate validity before dispatch, plan extensions |
| Vehicle changes | Forget to update Part B | Update portal before transshipment |
| Penalty risk | Detention, 200% penalty, idle trucks | Zero detentions from compliance gaps |
| State-wise rules | Assume ₹50,000 everywhere | Check state threshold before intra-state dispatch |
| Return filing link | Don't realise GSTIN is blocked until dispatch day | Monitor filing status, prevent blocking |
Stop risking goods detention.
Download the free E-way Bill Compliance Checklist and keep it at your dispatch desk.
FAQ
Frequently asked questions.
What is an e-way bill and when is it required?
An e-way bill is an electronic document generated on the ewaybillgst.gov.in portal for the movement of goods valued above ₹50,000 (for inter-state supply). It's required under Section 68 of the CGST Act, 2017 and Rule 138 of the CGST Rules. Both the supplier and the transporter can generate it. For intra-state movement, the threshold varies by state. If you also need help with your GST invoicing, grab our GST Invoice Template Pack.
How long is an e-way bill valid?
Validity depends on the distance: 1 day for every 200 km or part thereof for regular cargo, and 1 day for every 20 km for over-dimensional cargo (ODC). A "day" means midnight to midnight, not 24 hours from generation. Validity starts when Part B (vehicle details) is entered, not when Part A is generated. If the bill is about to expire mid-transit, you can extend it within 8 hours before or after expiry by providing a valid reason (breakdown, natural disaster, etc.).
What's the penalty for moving goods without an e-way bill?
Under Section 129 of the CGST Act, the goods and vehicle can be detained. The penalty is the applicable tax amount plus 200% of the tax (for taxable goods). For exempt goods, it's 2% of the goods value or ₹25,000, whichever is less. Goods are released only after payment or furnishing a bond. For wilful evasion, goods can be confiscated under Section 130. Repeated violations can lead to cancellation of your GSTIN registration.
Can I cancel an e-way bill?
Yes, but only within 24 hours of generation, and only if the goods have not been moved. Once the goods are in transit (or if a verification officer has already checked the e-way bill), cancellation is not possible. If you entered wrong details, cancel and regenerate a new one within the 24-hour window.
What happens if my GSTIN gets blocked from e-way bill generation?
Under Rule 138E(a), if you don't file GSTR-3B for two or more consecutive months, your GSTIN is blocked from generating e-way bills. You can't move goods until you file your pending returns. Use our free GST calculator to verify your tax amounts before filing. Once returns are filed and processed, e-way bill generation is automatically unblocked.
About Petpooja
Petpooja is India's leading SME business software suite, trusted by 1,50,000+ businesses across restaurants, retail, healthcare, manufacturing, and more. From billing and payroll to task management and procurement, Petpooja helps Indian businesses run better, every day.
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