When is an e-way bill required?
Under the GST rules, an e-way bill is generally required when goods worth more than ₹50,000 per consignment are moved, whether the movement is for a sale, a stock transfer between branches, a job-work dispatch or a return. Some goods are exempt, and states can set their own limits for movement within the state.
Thresholds, exemptions and procedures are set by the GST Council and the government and change from time to time, so check the current rules before relying on any figure.
What an e-way bill contains
An e-way bill has two parts, and both usually need to be completed before goods move by road.
- Part A. Supplier and recipient GSTINs, delivery location, invoice or challan details, value and HSN codes.
- Part B. Transport details, mainly the vehicle number for road movement.
- E-way bill number. A unique number the driver or transporter carries for inspection.
- Transporter ID. Lets a transporter update vehicle details when goods change trucks.
How e-way bill validity works
Validity depends on the distance to be travelled. For normal cargo it is one day for up to 200 km and one more day for each additional 200 km or part of it; over-dimensional cargo has a shorter distance allowance per day. Validity can be extended near expiry if goods are delayed in transit.
If goods change vehicle, Part B must be updated, and expired or mismatched bills can lead to detention and penalties.
How logistics software handles e-way bills
Most of the work around e-way bills is matching them to the right shipment at the right moment.
- Generation. Creating bills from ERP invoices or delivery notes through the official system or an approved route.
- Gate checks. Validating the e-way bill against the vehicle and documents at gate-in and gate-out.
- Expiry alerts. Warning when a bill will lapse before the shipment arrives.
- Vehicle updates. Updating Part B when goods are transhipped.
- Reconciliation. Matching bills against route, delivery and freight invoices before audit.
Common challenges for logistics teams
High volumes across many plants and transporters make manual tracking error-prone. Delays on long routes can push a bill past its validity. Vehicle changes at hubs are easy to miss in Part B. And when reconciliation happens only at month-end, GST compliance becomes a backward-looking exercise rather than a daily check.
Enmovil
How Enmovil approaches e-way bills
Enmovil treats the e-way bill as a checkpoint inside the logistics workflow rather than a separate task. Its Warehouse Management software validates the e-way bill against the ASN at gate-in and cross-checks it at gate-out, flagging discrepancies before the vehicle clears. ePOD links the e-way bill reference to each delivery record.
In Freight Settlement, e-way bill records are matched against the confirmed route and delivery, so discrepancies and expired bills surface at verification rather than during audit. CADDIE, Enmovil’s AI agent, can report e-way bill flags alongside other live warehouse and shipment data.
Frequently asked questions
Who generates the e-way bill?
An e-way bill is usually generated by the registered person causing the movement of goods, typically the supplier or consignor, though the recipient can generate it in some cases. If neither does, the transporter may generate it using details provided by the consignor. Logistics teams often generate e-way bills directly from ERP invoice data to avoid re-keying.
Is an e-way bill required for stock transfers between branches?
Generally yes. An e-way bill is required for the movement of goods above the value threshold whether or not it is a sale, which includes stock transfers between plants, depots and branches. Exemptions exist for certain goods and situations, and rules can differ for movement within a state, so teams should check current GST rules for their case.
How long is an e-way bill valid?
For normal cargo, an e-way bill is valid for one day for distances up to 200 km, plus one additional day for every further 200 km or part of it. Over-dimensional cargo has a shorter distance allowance per day. Validity can be extended close to expiry if goods are delayed. Rules are set by the GST authorities and may change.
What happens if goods change vehicles during transit?
If goods are moved from one vehicle to another during transit, for example at a transhipment hub, Part B of the e-way bill must be updated with the new vehicle number before the goods move on. The transporter or the person who generated the bill can make the update. Moving goods on a vehicle not shown on the bill can lead to detention.
How does logistics software help with e-way bill compliance?
Logistics software helps with e-way bill compliance by generating bills from ERP data, checking them against vehicles and documents at the gate, warning when a bill will expire before delivery, updating vehicle details on transhipment, and reconciling bills against deliveries and freight invoices. This turns compliance into a daily check instead of a month-end clean-up.