An e-Way Bill is an electronic document generated on the GST e-Way Bill system for the movement of goods. It records what is being moved, between whom, and how, and is carried with the goods during transport.
When it is generally needed
An e-Way Bill is generally required when goods above a value threshold are moved, whether for a sale, a return, a transfer or another reason. Thresholds and exemptions are set by notification and some states set their own for movement within the state, so confirm the rules that apply to your goods and route.
What it contains
- Details of the document, such as the invoice or challan, and its value.
- Supplier and recipient GSTINs and places of dispatch and delivery.
- HSN codes and quantities of the goods.
- Transport details, such as the vehicle number or transporter.
How it links to e-invoicing
For businesses that e-invoice, an e-Way Bill can be generated using the invoice’s IRN, so the invoice details do not need to be entered again. The e-Way Bill has a validity period that depends on distance; if goods are delayed, it may need to be extended.
General information about GST processes, last reviewed on 7 October 2026. Rules, limits and due dates change by notification; this is not tax advice. Confirm what applies to your business with your tax adviser.