Indirect Tax Laws · Accounts and Records; E-way Bill

E-way Bill: Generation, Validity, Cancellation and Part B Updating

Updated 5 October 2026 · Fact-checked

An e-way bill is an electronic document for movement of goods, generated on the common portal in two parts: Part A (goods and parties) and Part B (vehicle). Validity is one day for every 200 km or part (20 km for over dimensional cargo). Cancel within 24 hours if goods are unverified. Update Part B on change of vehicle.

Understand Generation, Validity, Cancellation and Part B Updating

An e-way bill is an electronic record that must accompany goods in movement when the consignment value is above the notified limit (₹50,000, with exceptions and state-level rules). You do not need to remember every exception here. This page covers the procedure: how it is made, how long it lasts, and how it is changed or cancelled.

The bill has two parts. Part A holds the details of the goods and the parties: GSTIN of the recipient, place of delivery (PIN code), invoice or challan number and date, value, HSN code, reason for transportation and transport document number where relevant. Part B holds the transport details, mainly the vehicle number for road movement. For rail, air or ship, the transport document number and date are given instead. The e-way bill number is created once Part A is filed and Part B is added so the goods can move.

The person who causes the movement normally generates it: the registered consignor or the recipient. If the goods are handed to a transporter, the consignor can fill Part A and the transporter fills Part B. Where the consignor has handed over the goods to a transporter for carriage by road, rail, air or ship, the transporter can also generate the bill on the basis of the information the consignor gives. An unregistered person can generate it too, voluntarily or because the rules require it.

Validity depends on distance, because the bill must cover the time the goods take to reach the destination. Regular cargo gets one day for up to 200 km and one more day for every further 200 km or part. Over dimensional cargo gets one day for up to 20 km and one more day for every further 20 km or part. If the goods cannot reach in time, the validity can be extended. The extension is made by the person in charge of the conveyance while the goods are in transit, within 8 hours before or after the expiry of validity.

Two more actions matter. If the vehicle changes mid-journey (breakdown, transshipment), Part B is updated with the new vehicle number. If the goods are not sent or the details are wrong, the bill can be cancelled, but only within a short window and only if the goods have not been verified in transit. A transporter carrying several consignments in one vehicle can combine them into a consolidated e-way bill.

Key rules to remember

Validity of regular cargo: Days = distance ÷ 200, rounded up to the next whole number; Up to 200 km = 1 day. Each further 200 km or part = 1 more day. 201 km = 2 days.
Validity of over dimensional cargo: Days = distance ÷ 20, rounded up to the next whole number; Up to 20 km = 1 day. Each further 20 km or part = 1 more day.
Extension window: Extend within 8 hours before or after expiry of validity; Done by the person in charge of the conveyance while the goods are in transit, usually the transporter (or the generator, if the goods are not handed to a transporter), stating the reason (for example breakdown or transshipment delay) and the consignment's present location.
Cancellation window: Cancel within 24 hours of generation; Only if the goods have not been verified in transit. Cancellation is done by the person who generated the bill.
Recipient response (portal facility): The recipient can accept or reject on the portal within 72 hours of the details being made available to the recipient on the portal, or the time of delivery, whichever is earlier; This is a facility on the e-way bill portal. It is separate from cancellation and does not extend the 24-hour cancellation window. If the recipient does not respond in time, the details are treated as accepted on the portal.
Part A and Part B: Part A = goods and parties; Part B = vehicle or transport document; Part B is updated whenever the conveyance changes.
Consolidated e-way bill: Several consignments in one conveyance, FORM GST EWB-02; Generated by the transporter before movement. Each consignment must already have its own e-way bill.

How to solve Generation, Validity, Cancellation and Part B Updating questions

Read the facts in the order the bill is built and used. This works for MCQs and written answers.

1Identify the stage being tested: generation, validity, extension, cancellation, change of vehicle or consolidation.
2For generation, name who files Part A (consignor, recipient or transporter) and what Part B needs (vehicle number, or transport document for rail, air and ship).
3For validity, check whether the cargo is regular or over dimensional, then divide the distance by 200 or 20 and round up.
4For extension, check who asks (the person in charge of the conveyance, usually the transporter) and whether the request falls within 8 hours before or after expiry.
5For cancellation, test two conditions: within 24 hours of generation and goods not verified in transit.
6For a change of vehicle or consolidation, say that Part B is updated, or that EWB-02 is generated using the existing individual bills.
7State the conclusion in one line, such as 'Validity is 4 days; the bill is valid until the end of the 4th day.'

Quickest way: Round-up and two-test shortcut

When to use it: Use it for MCQs and for the calculation part of any written answer.

Validity: divide the distance by 200 (or 20 for over dimensional cargo). Any decimal rounds up. 650 km gives 3.25, so 4 days.
Cancellation: ask two questions only. Within 24 hours? Not verified in transit? Both must be yes.
Extension: if the case says the transporter (person in charge of the conveyance) applies within 8 hours before or after expiry, extension is allowed.
Vehicle change: answer 'update Part B'. Do not cancel the bill and generate a new one.
Several consignments in one vehicle: answer 'consolidated e-way bill by the transporter'.

Common mistakes in Generation, Validity, Cancellation and Part B Updating

Using 100 km per day for regular cargo, or not rounding up.
Older tables from the early GST period circulate in notes and videos. Students also round to the nearest whole number.
Fix: Use 200 km per day for regular cargo and 20 km for over dimensional cargo. Always round any fraction up.
Saying the e-way bill can be cancelled at any time before delivery.
Students think of cancellation as a simple correction.
Fix: Cancellation needs both conditions: within 24 hours of generation and no verification in transit. After that, the bill cannot be cancelled and is left to expire.
Cancelling the bill and creating a new one when the vehicle breaks down.
Students treat the vehicle as part of the bill's identity.
Fix: The bill number stays. Update Part B with the new vehicle number and the reason for the change.
Assuming the consignor can always extend validity because they generated the bill.
The consignor generated the bill, so students assume that person controls it.
Fix: Extension is by the person in charge of the conveyance, normally the transporter, while the goods are in transit, within 8 hours before or after expiry. The consignor cannot extend where the goods are with a transporter.
Preparing a consolidated e-way bill without individual bills.
Students treat it as a substitute for the separate bills.
Fix: The consolidated bill only combines bills already generated. Each consignment still needs its own e-way bill.
Mixing up the 24-hour cancellation window with the 72-hour recipient response window.
Both are time limits that start around generation, and they sound alike.
Fix: 24 hours from generation is for cancellation by the generator. The 72-hour window (from the time the details are made available to the recipient on the portal, or the time of delivery, whichever is earlier) is the portal facility for the recipient to accept or reject. It does not extend the time for cancellation.

Worked examples

Example 1

A registered supplier in Pune sells machinery worth ₹3,40,000 (including tax) to a registered buyer in Hyderabad. The road distance is 560 km. The supplier files Part A and hands the goods to a transporter. The vehicle breaks down after 300 km and the goods are moved to another vehicle. State who fills which part, the validity and the compliance on the breakdown.

Show the solution

The consignment value is above ₹50,000, so an e-way bill is needed.
The supplier files Part A: recipient GSTIN, place of delivery, invoice details, value, HSN code and reason for transportation.
The transporter fills Part B with the first vehicle's number, and the e-way bill number is generated. The goods can then move.
Validity: 560 ÷ 200 = 2.8, which rounds up to 3 days.
On breakdown and shifting, Part B is updated with the new vehicle number and the reason for the change. The e-way bill is not cancelled.
If the journey will take longer than the validity, the transporter, as the person in charge of the conveyance, can extend it within 8 hours before or after expiry.

Answer: The supplier fills Part A and the transporter fills Part B. Validity is 3 days. On the vehicle change, Part B is updated with the new vehicle number.

Example 2

At 10:00 am on Monday, a registered supplier generated an e-way bill for a consignment of ₹2,00,000 to be moved by road. Case 1: At 4:00 pm the same day the buyer cancelled the order and the goods did not leave the premises. The supplier wants to cancel the bill. Case 2: The goods were dispatched on Monday and an officer verified them in transit at 8:00 am on Tuesday. The supplier tries to cancel the bill at 11:00 am on Tuesday. Can the supplier cancel in each case?

Show the solution

Cancellation needs two conditions together: within 24 hours of generation, and goods not verified in transit. The 24 hours run until 10:00 am on Tuesday.
Case 1: The goods never left and were not verified. It is 4:00 pm on Monday, which is within 24 hours. Both conditions are met, so the supplier, as the person who generated the bill, can cancel it.
Case 2: The supplier tries to cancel at 11:00 am on Tuesday. This is after 10:00 am on Tuesday, so the 24-hour window has lapsed and the first condition fails.
Case 2: The goods were also verified in transit at 8:00 am on Tuesday. Verification in transit bars cancellation on its own, even though it happened inside the 24 hours. So the second condition fails as well.
If the goods later go to a different recipient after the Case 1 cancellation, a fresh e-way bill is generated with the correct recipient details.

Answer: In Case 1, the supplier can cancel the bill on Monday evening, or at any time up to 10:00 am on Tuesday, as the goods have not moved or been verified. In Case 2, cancellation is not available: the 24 hours have passed by 11:00 am on Tuesday, and the goods have also been verified in transit.

Exam tips

Write the validity calculation as a visible division with rounding up. Examiners give marks for the method.
Cancellation questions are a favourite. Always state both conditions: within 24 hours and not verified in transit.
In case-scenario MCQs, look for hidden facts such as over dimensional cargo, a vehicle change or a transporter-generated bill.
Keep Part A and Part B separate in your answer. Say who files each part and what each contains.
If the question asks for the rule on a number or time limit that you are unsure of, state the principle plainly instead of guessing a number.

Practice questions from Accounts and Records; E-way Bill

Generation, Validity, Cancellation and Part B Updating in other exams

The same ground in other exams, if you are preparing for more than one or want another angle on it.

Generation, Validity, Cancellation and Part B Updating: frequently asked questions

How is e-way bill validity calculated by distance?

For regular cargo, divide the distance by 200 km and round up to get the number of days. For over dimensional cargo, divide by 20 km and round up. For example, 650 km gives 4 days for regular cargo.

Can I generate Part A and Part B separately?

Yes. The consignor can file Part A and give it to the transporter, who then fills Part B with the vehicle details. The goods should move only after Part B is filled and the e-way bill is generated.

What is the time limit for cancelling an e-way bill?

It can be cancelled within 24 hours of generation, provided the goods have not been verified in transit. The person who generated the bill must cancel it.

When is a consolidated e-way bill used?

A transporter uses it when several consignments are carried in one vehicle. It is generated in FORM GST EWB-02 before movement, using the e-way bills already generated for each consignment.

Who can extend the validity of an e-way bill and when?

The person in charge of the conveyance, usually the transporter, can extend validity within 8 hours before or after the expiry. The extension must state the reason and the present location of the goods.