When is an e-way bill required under rule 138?
When an e-way bill is required under rule 138, the ₹50,000 consignment line, what goes in Part A and Part B, the 200 km per day validity from notification 94/2020, GSTR-3B blocking, and how to confirm on the official portal.
In this guide
An e-way bill is required before goods move when a registered person causes movement of a consignment worth more than ₹50,000. Rule 138 needs Part A of Form GST EWB-01 on the portal; Part B carries the vehicle. Validity is one day per 200 km from 1 January 2021. Generation is blocked if GSTR-3B is unfiled for two consecutive months. Confirm on the official e-way bill portal before the truck leaves.
When is an e-way bill required?
Rule 138 is the working text. A registered person who causes movement of goods of consignment value exceeding ₹50,000 has to furnish Part A of Form GST EWB-01 on the common portal before the movement starts. That covers a supply, a movement that is not a supply, and an inward supply from an unregistered person.
The official e-way bill site repeats the same ₹50,000 line. Section 68 is the Act hook: the person in charge of the conveyance has to carry the prescribed documents. The e-way bill is that document for a motorised movement of goods.
Non-motorised conveyance is out. So are the goods listed in the annexure to rule 138. Intra-State thresholds can be higher because a State notification said so. If the truck never crosses a State border, read that State notification instead of assuming ₹50,000.
What goes in Part A and Part B?
| Part | What it carries |
|---|---|
| Part A | Invoice or delivery-challan particulars, GSTINs, pin codes, HSN, value. This is what creates the e-way bill number. |
| Part B | Vehicle number, or the transporter ID if you are handing the goods to a transporter who will fill the vehicle later. |
Part A without Part B is not a bill you can move goods on, except in the narrow cases the rule allows (for example, movement up to 50 km within a State for transport to or from the transporter). If the vehicle changes, update Part B. Do not generate a second Part A for the same invoice unless you have cancelled the first bill.
Can goods move on Part A alone?
Only in the narrow cases rule 138 allows. The main one is transport up to fifty kilometres within the State between the consignor and the transporter, where Part B is not required for that leg. Otherwise Part A without a vehicle number in Part B does not cover the movement, and the transporter fills Part B before the onward journey begins.
If the invoice was an e-invoice, pull it by IRN. Re-typing the same invoice is how HSN and value drift between the two systems.
How long is an e-way bill valid?
The official portal still flags notification 94/2020 on its home page: from 1 January 2021, validity is 200 km per day, not 100. One day means the period ending at midnight on the day after the bill was generated, and then one more day for each further 200 km.
Over-dimensional cargo uses a shorter distance per day. If that is your load, read the current rule 138(10) table, not the standard 200 km line.
What happens when an e-way bill expires mid-journey?
An expired e-way bill covers none of the remaining journey, so the goods are in transit in contravention of rule 138 from that moment. Rule 138(10) allows extension of validity in exceptional circumstances, and the portal opens an extension window around expiry with a reason field. Use it rather than generating a second Part A on the same invoice.
Expiry is not a suggestion. Extend it only where the portal still allows an extension, and only for the reason the form offers.
Why is e-way bill generation blocked?
Generation is blocked, as consignor or consignee, when GSTR-3B has not been filed for the last two consecutive tax periods. The official banner says this applies regardless of aggregate turnover. Filing GSTR-1 does not lift the block.
If the return is filed and the e-way bill site still shows blocked, use Search → Update Block Status on ewaybillgst.gov.in. That refresh is the documented fix. Opening a ticket before you click it wastes an afternoon.
Does filing GSTR-1 lift the block?
No. The block lifts on filing the pending GSTR-3B for the two consecutive tax periods, and the official banner states it applies regardless of aggregate turnover. GSTR-1 has no effect on the block. If the GSTR-3B is filed and the site still shows blocked, refresh with Search then Update Block Status.
Two-factor authentication is mandatory for every taxpayer and transporter from 1 April 2025. That is a portal notice, not a rumour. A dispatcher who only has the password will not generate a bill after that date.
How do I confirm the e-way bill rules?
- Read the current text of rule 138 on the official e-way bill site, then section 68.
- Check live operational notices on docs.ewaybillgst.gov.in, including validity, blocking and 2FA.
- Generate only on ewaybillgst.gov.in. A State VAT lookalike is not the GST e-way bill.
If the movement is intra-State, also open that State's notification on the threshold. The Central ₹50,000 line is not always the intra-State line.
Where are rule 138 changes notified?
Rule 138 changes arrive as Central Tax notifications and as portal advisories. CBIC / GST updates on Complied AI keep the notification next to the rule so you are not running a 100 km validity table in 2026.
Practical checks
Common questions
What is the e-way bill limit under GST?
Rule 138 starts at consignment value exceeding ₹50,000. That is the figure the official e-way bill portal repeats. Some States set a higher intra-State line by notification. Interstate movement follows the Central rule unless a specific exemption applies. Read the State notification if the movement is only inside one State.
How long is an e-way bill valid?
From 1 January 2021, notification 94/2020 changed validity from 100 km per day to 200 km per day. The official e-way bill portal states that change on its home page. Over-dimensional cargo has its own shorter distance per day. Do not copy a 100 km table from an old printout.
Why is e-way bill generation blocked on my GSTIN?
The official portal blocks generation, as consignor or consignee, when GSTR-3B has not been filed for the last two consecutive months, regardless of AATO. If you have filed and the portal still shows blocked, use Search → Update Block Status on ewaybillgst.gov.in.
Is 2FA mandatory on the e-way bill system?
Yes. Two-factor authentication on the e-way bill system is mandatory for all taxpayers and transporters from 1 April 2025, per the portal advisory on the official e-way bill documentation site. Keep the registered mobile or the authenticator app ready before a late dispatch, because a password alone will not generate a bill.
The truck left this morning and nobody generated the bill. What now?
Rule 138 of the CGST Rules, 2017 requires Part A of Form GST EWB-01 before the movement starts, so goods already in transit above ₹50,000 are moving without a valid e-way bill. Generate it immediately to limit exposure. Section 129 of the CGST Act, 2017 allows detention and penalty for goods moved in contravention, and a bill raised at the check-post does not undo the contravention.
My e-way bill expired mid-journey after a breakdown. Can I extend it?
An expired e-way bill covers none of the remaining journey. Rule 138(10) of the CGST Rules, 2017 allows extension of validity in exceptional circumstances, and the portal offers the extension window around expiry with a reason field. Extend within that window and record the breakdown reason; a fresh Part A for the same invoice is not the fix.
We are moving goods 30 km to our transporter. Do we need Part B?
No, for that leg. Rule 138 does not require Part B where goods are transported for a distance of up to fifty kilometres within the State from the consignor's place of business to the transporter for further transportation. Part A is still required once consignment value exceeds ₹50,000, and the transporter fills Part B before the onward journey.
Our consignment is ₹45,000 but we are sending two on one vehicle. Does the limit apply per invoice?
Rule 138 tests consignment value against the ₹50,000 line, and where multiple consignments travel in one conveyance the transporter generates a consolidated e-way bill in Form GST EWB-02 covering the individual bills. Two ₹45,000 consignments each need their own EWB-01 assessment; the consolidated form does not replace them.
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This guide is published by the Complied AI research desk. Its source list and stated position were checked against the official records shown below on 15 August 2026.
Automation, including AI, may assist research, drafting and structure. It does not replace the official record or amount to an independent professional review. Read our editorial standards and corrections policy.
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