When is an e-way bill required under GST?

An e-way bill is required when goods of consignment value exceeding ₹50,000 are moved, whether in relation to a supply, for reasons other than supply, or due to an inward supply from an unregistered person. The word in Rule 138 is “exceeding”, so the ₹50,000 figure is a strict boundary — a consignment worth exactly ₹50,000 does not need a bill, but ₹50,001 does. The ₹50,000 threshold applies to all inter-state movement and to intra-state movement in most states, though some states have set higher intra-state limits.

Is an e-way bill needed for exempt goods?

No. Goods that are exempt or nil-rated under GST do not require an e-way bill regardless of their value, because the requirement attaches to taxable movement. This tool checks the exemption before applying the value test, so a large consignment of exempt goods — fresh produce, for instance — correctly shows as not requiring a bill. Goods carried by a non-motorised conveyance, such as a handcart or animal-drawn cart, are similarly outside the requirement.

How is e-way bill validity calculated?

Validity is based on the transport distance. For regular cargo it is one day for every 200 km or part thereof; for Over-Dimensional Cargo it is one day for every 20 km or part thereof. So 200 km is one day, 201 km is two days, and 450 km is three days for regular cargo. The period is counted from the time the e-way bill is generated, with the first day expiring at midnight of the day immediately following generation and each additional slab adding one more day.

What is Over-Dimensional Cargo (ODC) for e-way bill purposes?

Over-Dimensional Cargo is a consignment carried as a single indivisible unit that exceeds the dimensional limits prescribed under the Motor Vehicles rules — think heavy machinery, transformers, or large structural components. Because such cargo moves slowly and often needs special routing, its e-way bill validity is calculated on a shorter 20-km-per-day slab instead of the regular 200 km, giving it proportionally more days for the same distance. Select the ODC option so the validity reflects the slower slab.

Does exactly ₹50,000 need an e-way bill?

No. Rule 138 requires an e-way bill only when the consignment value “exceeds” fifty thousand rupees, so a consignment valued at exactly ₹50,000 does not require one. The obligation begins at ₹50,001. This is a genuine boundary that catches people out, because it is tempting to assume “₹50,000 and above” — but the statutory language is strict, and this tool follows it exactly rather than rounding the rule.

What happens if goods move without a required e-way bill?

Moving goods without a valid e-way bill where one is required is an offence that can lead to detention or seizure of the goods and the conveyance under Section 129 of the CGST Act. The penalty can be substantial — up to 200% of the tax payable on the goods — and the consignment can be held until it is paid. This is why confirming applicability before dispatch, and checking that a generated bill is still valid for the journey ahead, is worth the few seconds it takes.

GST

e-Way Bill Calculator

Check whether a consignment needs an e-way bill, then work out how many days it stays valid — by distance, with the exact expiry time.

By the Samastam teamLast updated 2026-07-01Editorial standards

Do I need an e-way bill?

Consignment value

₹

A bill is required only when the value exceeds ₹50,000 (₹50,000 itself does not).

Movement type

Mode of transport

Goods moved by a non-motorised conveyance need no e-way bill.

Goods are exempt / nil-rated

Exempt goods need no e-way bill regardless of value.

How long is it valid?

Transport distance (km)

One day per 200 km (or part) for regular cargo.

Cargo type

Generation date & time (optional — for exact expiry)

Result

Enter a consignment value on the left to see whether an e-way bill is required.

Validity

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e-Way bill rules reflect CGST Rule 138 as verified on 1 July 2026. The ₹50,000 threshold applies to inter-state movement and to intra-state movement in most states — some states set a higher intra-state limit (e.g. ₹1,00,000 in Maharashtra, Delhi, Tamil Nadu and Bihar). This is guidance, not a ruling — always confirm on the e-way bill portal.

→ GST Calculator → Due Date Calendar

An e-way bill is an electronic document required under GST before goods of consignment value exceeding ₹50,000 are moved. This tool answers the two questions that decide compliance on the road: whether your consignment needs an e-way bill at all, and — once generated — how long it remains valid based on the transport distance. Enter the consignment value, movement type, and mode of transport for the applicability check, and the distance and cargo type for the validity period, all computed in your browser.

Key takeaways

An e-way bill is required when the consignment value exceeds ₹50,000 — the threshold is strictly “exceeding”, so a ₹50,000 consignment does not need one, but ₹50,001 does.
The ₹50,000 limit applies to inter-state movement and to intra-state movement in most states; some states set a higher intra-state limit (e.g. ₹1,00,000 in Maharashtra, Delhi, Tamil Nadu and Bihar).
Exempt / nil-rated goods and goods moved by a non-motorised conveyance need no e-way bill regardless of value.
Validity is distance-based: one day for every 200 km (or part) for regular cargo, and one day for every 20 km (or part) for Over-Dimensional Cargo.
The first day of validity expires at midnight of the day immediately following generation; each additional 200 km slab adds one more day.

What this is and why it matters

The e-way bill is the GST system’s check on the physical movement of goods. Introduced under Rule 138 of the CGST Rules, it is an electronic document — carried by the person in charge of the conveyance — that ties a consignment in transit back to a registered supply. Its purpose is to close the gap between what is invoiced and what actually moves on the road, and it is enforced at the roadside: goods moving without a valid e-way bill where one is required can be detained under Section 129, with a penalty that can reach 200% of the tax payable. That is why getting both halves of the question right — do I need one, and is mine still valid — matters so much to anyone dispatching goods.

Applicability turns first on value. An e-way bill is required when the consignment value exceeds ₹50,000, and the statutory word is “exceeding”, so the threshold is strict: a consignment worth exactly ₹50,000 does not require a bill, while ₹50,001 does. That ₹50,000 figure governs all inter-state movement and intra-state movement in most states, though several states have set higher intra-state limits, so a local delivery that is exempt in one state may need a bill in another. Value is not the only trigger, though — certain movements need a bill irrespective of value, and certain goods are exempt no matter how valuable. Goods that are exempt or nil-rated, and goods moved by a non-motorised conveyance such as a handcart, fall outside the requirement entirely. This tool applies the value test after first checking those exemptions, mirroring how the rule itself is structured, so an exempt consignment is never wrongly flagged as needing a bill.

How to use this tool

Start with the applicability section on the left. Enter the consignment value — the total invoice value of the goods being moved — and choose whether the movement is inter-state or intra-state. Pick the mode of transport, and use the two toggles to indicate whether the goods are exempt or nil-rated, or are being carried by a non-motorised conveyance. The result panel immediately tells you whether an e-way bill is required and explains why: either the value does not exceed the ₹50,000 threshold, an exemption applies, or a bill is needed. Because exemptions are checked before the value test, marking the goods as exempt will correctly show “not required” even for a high-value consignment.

Then use the validity section to see how long a generated bill will last. Enter the transport distance in kilometres and choose whether the cargo is regular or Over-Dimensional (ODC), which is carried on the slower 20-km-per-day slab rather than 200 km per day. The tool shows the number of days the bill is valid, counting one day for each full or partial slab of distance. If you also enter the date and time the bill was (or will be) generated, it computes the exact expiry moment, applying the rule that the first day ends at midnight of the day immediately following generation and each further slab adds a day. Leave the generation time blank and you still get the day-count; a distance of zero simply shows nothing to compute rather than a spurious one-day figure. Treat every result as guidance to confirm on the official e-way bill portal, especially where your state’s intra-state threshold differs from ₹50,000.

Examples and use cases

A ₹80,000 inter-state consignment by road

A manufacturer in Pune ships goods worth ₹80,000 to a buyer in Ahmedabad. The value exceeds the ₹50,000 threshold and the goods are ordinary taxable goods moving inter-state by truck, so an e-way bill is required. The tool shows “required” with the reason that ₹80,000 exceeds the ₹50,000 limit for this inter-state movement — a clear prompt to generate the bill before the truck leaves.

A consignment at exactly ₹50,000

A trader moves goods valued at precisely ₹50,000. Because Rule 138 requires a bill only when the value “exceeds” fifty thousand rupees, this consignment is on the line but not over it, and the tool shows “not required”. Add a single rupee — ₹50,001 — and the verdict flips to “required”. The example makes the strict boundary concrete, which matters because rounding an invoice up by a rupee can change the compliance obligation.

Exempt goods worth ₹5,00,000

A wholesaler dispatches ₹5,00,000 of fresh vegetables, which are nil-rated under GST. Even though the value is ten times the threshold, exempt goods need no e-way bill, and the tool — checking the exemption before the value test — returns “not required” and cites the exempt-goods reason. This is why the exemption toggle overrides value: a high invoice figure alone never forces a bill for goods that are outside the tax net.

Validity for a 450 km regular-cargo journey

A consignment travels 450 km by regular truck. At one day per 200 km or part thereof, 450 km falls into the third slab — 200, 400, and then the remaining 50 — so the bill is valid for three days. If the bill is generated at 9 AM on 1 April, the tool shows it expiring at midnight ending 4 April, i.e. 5 April 00:00, applying the rule that the first day runs to the midnight following generation and each further slab adds a day.

Over-Dimensional Cargo across 41 km

A crane is moved 41 km as Over-Dimensional Cargo. ODC is validated on the 20-km-per-day slab, so 41 km spans three slabs — 20, 40, and the last 1 km — giving three days of validity for a distance that would be a single day for regular cargo. The example shows why selecting the ODC option matters: the same distance yields a very different validity window, and using the wrong slab can leave a slow-moving consignment with an expired bill mid-journey.

Frequently asked questions

When is an e-way bill required under GST?: An e-way bill is required when goods of consignment value exceeding ₹50,000 are moved, whether in relation to a supply, for reasons other than supply, or due to an inward supply from an unregistered person. The word in Rule 138 is “exceeding”, so the ₹50,000 figure is a strict boundary — a consignment worth exactly ₹50,000 does not need a bill, but ₹50,001 does. The ₹50,000 threshold applies to all inter-state movement and to intra-state movement in most states, though some states have set higher intra-state limits.
Is an e-way bill needed for exempt goods?: No. Goods that are exempt or nil-rated under GST do not require an e-way bill regardless of their value, because the requirement attaches to taxable movement. This tool checks the exemption before applying the value test, so a large consignment of exempt goods — fresh produce, for instance — correctly shows as not requiring a bill. Goods carried by a non-motorised conveyance, such as a handcart or animal-drawn cart, are similarly outside the requirement.
How is e-way bill validity calculated?: Validity is based on the transport distance. For regular cargo it is one day for every 200 km or part thereof; for Over-Dimensional Cargo it is one day for every 20 km or part thereof. So 200 km is one day, 201 km is two days, and 450 km is three days for regular cargo. The period is counted from the time the e-way bill is generated, with the first day expiring at midnight of the day immediately following generation and each additional slab adding one more day.
What is Over-Dimensional Cargo (ODC) for e-way bill purposes?: Over-Dimensional Cargo is a consignment carried as a single indivisible unit that exceeds the dimensional limits prescribed under the Motor Vehicles rules — think heavy machinery, transformers, or large structural components. Because such cargo moves slowly and often needs special routing, its e-way bill validity is calculated on a shorter 20-km-per-day slab instead of the regular 200 km, giving it proportionally more days for the same distance. Select the ODC option so the validity reflects the slower slab.
Does exactly ₹50,000 need an e-way bill?: No. Rule 138 requires an e-way bill only when the consignment value “exceeds” fifty thousand rupees, so a consignment valued at exactly ₹50,000 does not require one. The obligation begins at ₹50,001. This is a genuine boundary that catches people out, because it is tempting to assume “₹50,000 and above” — but the statutory language is strict, and this tool follows it exactly rather than rounding the rule.
What happens if goods move without a required e-way bill?: Moving goods without a valid e-way bill where one is required is an offence that can lead to detention or seizure of the goods and the conveyance under Section 129 of the CGST Act. The penalty can be substantial — up to 200% of the tax payable on the goods — and the consignment can be held until it is paid. This is why confirming applicability before dispatch, and checking that a generated bill is still valid for the journey ahead, is worth the few seconds it takes.