E-way bill format: Part A, Part B and the ₹50,000 line
What goes in each part, who fills it, how long the bill stays valid, and the timing traps that turn a routine dispatch into a penalty.
Create the source invoice freeAn e-way bill is the electronic permit that accompanies goods worth more than ₹50,000. It is generated on the government portal from your invoice, challan or bill of supply, and it produces a unique 12-digit number that must be available with the vehicle throughout the journey.
The document has two halves. Part A holds the consignment details and is normally filled by the supplier. Part B holds the vehicle or transport document number and can be filled by the supplier or the transporter — and until it is filled, the validity clock has not started.
What this format must carry
Every field below, with whether it is mandatory and what it is for.
| Field | Required | Notes |
|---|---|---|
| Supplier and recipient GSTIN | Part A. Both parties' GSTINs, or "URP" where a party is unregistered. | |
| Place of dispatch and delivery with PIN codes | Part A. The PIN codes drive the distance calculation, which in turn decides validity. | |
| Document number, date and type | Part A. Invoice, bill of supply or delivery challan. The document cannot be older than 180 days. | |
| HSN code | Part A. At least the first two digits for smaller taxpayers, four digits above the prescribed turnover. | |
| Value of goods | Part A. Consignment value including tax but excluding exempt supplies billed on the same document. | |
| Reason for transportation | Part A. Supply, export, job work, SKD/CKD, recipient not known, line sales, sales return, exhibition or own use. | |
| Transporter ID or vehicle number | Part B. Vehicle number for road, or the transport document number for rail, air or ship. | |
| Mode of transport and approximate distance | Part B. Distance decides validity, so a wrong figure shortens or inflates the window you actually get. | |
| E-way bill number | Generated by the portal — a 12-digit EBN that must be available with the person in charge of the conveyance. | |
| Validity period | Shown on the generated bill and calculated from the first Part B entry, not from Part A. |
Guidance only. GST rules and rates change by notification — confirm the requirements for your business on the CBIC portal or with your CA.
When an e-way bill is required
The threshold is ₹50,000 of consignment value, applying to inter-state and intra-state movement alike, though a few states set higher limits for movement within their own borders. It is needed whether the movement is a sale, a branch transfer, job work material or a sales return.
There are exemptions: goods moved by non-motorised conveyance, movement from a port or airport to an inland container depot for customs clearance, specified exempt goods, and certain short-distance cases. For intra-state movement up to 50 km between the consignor and the transporter, Part B need not be filled at that stage.
Validity, extension and document age
Validity runs at one day for every 200 km of the approximate distance, and one day per 20 km for over-dimensional cargo. The clock starts at the first Part B entry, so generating Part A early does not eat into your window. If the journey will overrun, extend the bill within the window allowed around expiry rather than after.
Two portal restrictions catch people out. An e-way bill cannot be generated against a document dated more than 180 days earlier, and extensions cannot run beyond 360 days from the original generation date. Old challans lying open in a godown are the usual casualty.
What goes wrong, and what it costs
Moving taxable goods above the threshold without a valid e-way bill can attract a penalty of ₹10,000 or the tax sought to be evaded, whichever is higher, along with detention of the goods and the vehicle. Expired validity, a vehicle number that does not match Part B, and a value understated to duck the threshold all fall in the same bucket.
The everyday fixes are simple: update Part B whenever the vehicle changes mid-journey, cancel within 24 hours if the consignment does not move, and keep the EBN accessible on a phone rather than only on paper. Since the whole thing is generated from your invoice, getting the invoice right first matters — RetailDek's free invoice generator produces a bill with the values, HSN codes and party details the portal will ask for.
Skip the template — generate it
Filling a blank Excel sheet every time is where numbering gaps and missing fields creep in. Our free tool builds this document with the fields already in the right places, and you can download it as a PDF — no sign-up, nothing leaves your browser.
Create the source invoice freeE-Way Bill Format — FAQs
The general threshold is ₹50,000 of consignment value for both inter-state and intra-state movement. Some states set higher limits for purely intra-state movement, so check your own state notification before relying on a higher figure.
Make it the output, not the chore
Save your items and parties once, and every document comes out numbered, GST-correct and ready to print — with the stock and reports updating behind it.
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