E-Way Bill Guide for Indian Businesses: Rules & Compliance
Everything about E-Way Bills — applicability rules, generation process, validity periods, common mistakes that lead to penalties, and how to automate compliance.
What is an E-Way Bill?
An E-Way Bill (Electronic Way Bill) is a document required for the movement of goods worth more than ₹50,000 under the GST regime. It is generated on the E-Way Bill portal and contains details of the goods, their consignor, consignee, and the transporter. The E-Way Bill must accompany the goods during transit and can be verified by tax officers at any point.
The E-Way Bill system was introduced to track the movement of goods and prevent tax evasion. It replaced the earlier system of multiple state-level transit passes with a single unified national system.
When is E-Way Bill Required?
- Inter-state movement of goods exceeding ₹50,000 in value
- Intra-state movement exceeding ₹50,000 (threshold varies by state)
- Movement of goods for job work (even below ₹50,000 in some cases)
- Movement of handicraft goods by exempted persons
- Transfer of goods between branches/warehouses
Some states have lower thresholds for intra-state movement. Check your state's specific rules — many states require e-way bills for goods above ₹50,000 or even lower.
E-Way Bill Validity
| Distance | Validity (Regular) | Validity (Over-dimensional) |
|---|---|---|
| Up to 200 km | 1 day | 1 day |
| 200-400 km | 3 days | 3 days |
| 400-600 km | 4 days | 4 days |
| 600-800 km | 5 days | 6 days |
| 800-1000 km | 6 days | 8 days |
| Every additional 200 km | +1 day | +1 day |
Common E-Way Bill Mistakes
- Wrong vehicle number — Must be updated if vehicle changes during transit
- Incorrect invoice value — E-way bill value must match the invoice exactly
- Expired e-way bill — Goods detained if e-way bill validity has lapsed
- Wrong transporter details — Transporter ID must be accurate for verification
- HSN code mismatch — HSN on e-way bill must match the invoice HSN
- Not generating Part-B — Part-B (transport details) must be filled before movement begins
How KukBook Automates E-Way Bills
KukBook integrates directly with the E-Way Bill portal to generate, update, and track e-way bills from within your invoicing workflow:
- One-click e-way bill generation directly from invoices
- Auto-fill invoice details — no re-entry of goods, value, or HSN
- Vehicle number update without regenerating the entire e-way bill
- Validity tracking with expiry alerts
- Bulk e-way bill generation for multiple shipments
- Consolidated e-way bill for multiple invoices in one vehicle
