How to Generate an E-Way Bill in GST in India (2026): Step-by-Step Guide
An e-way bill is an electronic document that must accompany the movement of goods worth more than Rs 50,000 under India’s Goods and Services Tax (GST) regime. Generated on the government portal at ewaybillgst.gov.in, it carries a unique 12-digit E-Way Bill Number (EBN) that transporters and tax officers can verify in transit. This 2026 guide explains what the EWB-01 form is, when it is needed, who generates it, and the exact steps to raise a single e-way bill on the portal, plus the important compliance changes taking effect this year.
What is an e-way bill (EWB-01)?
The e-way bill is filed in Form GST EWB-01 and is required for both inter-state and intra-state movement of goods above the prescribed value. It ties the consignment to the underlying tax invoice, bill of supply, or delivery challan, and remains valid only for a limited period based on the distance to be travelled.
The EWB-01 has two parts:
- Part A captures the consignment details — recipient GSTIN, place of delivery, invoice or challan number and date, goods value, HSN code, and reason for transportation.
- Part B captures the transport details — the vehicle number for road transport, or the transport document number for rail, air, or ship.
An e-way bill is only complete and valid once Part B is filled. If goods are moved for less than 50 km within the same state or Union Territory to a transporter for onward carriage, Part B may be left out in some cases.
When is an e-way bill required?
An e-way bill must be generated whenever the value of a single consignment exceeds Rs 50,000. This applies to a supply, a return, or an inward movement from an unregistered person. Key points to remember:
- For inter-state movement, the Rs 50,000 threshold is uniform across India.
- For intra-state movement, thresholds vary by state and range from Rs 50,000 up to Rs 2,00,000, so check your state’s notification.
- Certain goods, such as some exempt items and goods carried by non-motorised conveyance, do not require an e-way bill.
Who generates the e-way bill?
The responsibility usually falls on the registered supplier. However, the recipient or the transporter can also generate it:
- Registered supplier or recipient — either party to the transaction can raise the bill.
- Transporter — if the supplier has not generated it, the transporter must do so before moving the goods.
- Unregistered supplier to a registered recipient — the movement is treated as being caused by the recipient, who takes on the compliance.
Step-by-step: generating a single e-way bill on the portal
Follow these steps on ewaybillgst.gov.in to raise one EWB-01. (This is a single-consignment guide; consolidated e-way bills for multiple invoices in one vehicle follow a separate process.)
- Log in at ewaybillgst.gov.in with your username, password, and captcha. Complete the two-factor authentication step by entering the OTP.
- On the dashboard, select E-Waybill and then Generate New.
- Choose the transaction type — Outward (you are supplying) or Inward (you are receiving) — and the sub-type such as Supply, Export, or Job Work.
- Select the document type (Tax Invoice, Bill of Supply, or Delivery Challan) and enter the document number and date. Note the document date cannot be older than 180 days.
- Fill the Bill From and Bill To details. Enter the recipient GSTIN; the name and address auto-populate. From 1 August 2026, the Ship-To GSTIN is mandatory (see below).
- Add the item details — product name, HSN code, quantity, taxable value, and applicable GST rates. This completes Part A.
- Enter the transporter details and the mode of transport, then fill Part B with the vehicle number or transport document number.
- Click Submit. The portal validates the entries and generates the unique E-Way Bill Number. Print the EWB or keep the number handy for the driver.
SMS and bulk generation methods
Besides the web portal, the system supports faster options for regular users:
- SMS mode — register your mobile number on the portal, then send a formatted SMS to the state helpline number to generate, update, or cancel an e-way bill. This is useful for small businesses and single consignments on the move.
- Bulk generation — upload a JSON file prepared with the offline tool to create many e-way bills in one go. This suits businesses with high transaction volumes.
- API integration and the mobile app — larger enterprises can connect their billing software directly, while enrolled transporters can use the Android app.
Validity of an e-way bill by distance
Validity is calculated by the approximate distance the goods travel, not by a fixed number of days. The clock starts when Part B is first entered.
| Type of cargo | Validity |
|---|---|
| Regular cargo | 1 day for every 200 km (or part thereof) |
| Over Dimensional Cargo (ODC) / multimodal shipment | 1 day for every 20 km (or part thereof) |
For example, a regular consignment travelling around 280 km gets two days of validity. If the goods cannot reach in time due to reasons such as a breakdown or natural calamity, the validity can be extended within the permitted window.
Cancelling an e-way bill
An e-way bill cannot be edited once generated. If the details are wrong, the goods are not moved, or the transaction is called off, you can cancel it within 24 hours of generation — provided it has not already been verified by a tax officer in transit. After cancellation, generate a fresh e-way bill with the correct details. The recipient can also reject an e-way bill within 72 hours if it does not pertain to them.
Key e-way bill changes in 2026
Three compliance updates matter this year:
- Two-factor authentication (2FA) is now mandatory for all registered users logging into the e-way bill and e-invoice systems, regardless of turnover. Every login needs an OTP in addition to the password.
- 180-day document date limit — the portal blocks generation of an e-way bill against any invoice, credit note, or delivery challan dated more than 180 days before the date of generation. This stops backdating and the use of stale documents.
- Mandatory Ship-To GSTIN from 1 August 2026 — in Bill-To/Ship-To transactions, the Ship-To GSTIN field becomes compulsory. Where the delivery location is an unregistered party, enter “URP” instead of leaving it blank. Businesses should update their ERP and billing software before this date, as generation will otherwise fail. GSTN has also introduced a voluntary EWB closure facility to confirm delivery.
Getting your GST registration and e-way bill setup right from the start avoids interception, penalties, and delayed deliveries. If you are unsure about thresholds, portal access, or the 2026 changes, our team can help you stay compliant — start with the right GST registration for your business and build your e-way bill process on a solid footing.
Frequently asked questions
Is an e-way bill needed for consignments below Rs 50,000?
Generally no. An e-way bill is required only when the consignment value exceeds Rs 50,000, though a few situations such as inter-state job work and handicraft movement require one regardless of value.
Can I generate an e-way bill without the vehicle number?
You can complete Part A without the vehicle number, but the e-way bill is valid for movement only after Part B (vehicle or transport document number) is filled. The validity period also begins from that point.
What happens if I miss the 24-hour cancellation window?
You cannot cancel it yourself after 24 hours. The recipient may still reject it within 72 hours; otherwise the e-way bill stands, and you should reconcile the discrepancy in your records and returns.
Does the Ship-To GSTIN change apply to every e-way bill?
From 1 August 2026 it applies to Bill-To/Ship-To transactions where goods are billed to one party and shipped to another. Enter the actual Ship-To GSTIN, or “URP” if the delivery location belongs to an unregistered person.
How long is an e-way bill valid?
Validity depends on distance: one day for every 200 km for regular cargo, and one day for every 20 km for over-dimensional or multimodal cargo, counted from when Part B is first entered.
