Direct and Indirect Taxation · Tax Invoice - Electronic Way Bill

Generating, Validity, Updating and Cancelling E-Way Bill

Updated 10 October 2026 · Fact-checked

An e-way bill is generated on the common portal in FORM GST EWB-01. Part A holds goods details and Part B holds vehicle details. Validity is one day per 200 km or part of it. You can cancel within 24 hours if the goods are unverified in transit. A consolidated e-way bill (FORM GST EWB-02) covers many consignments in one vehicle.

Understand Generating, Validity, Updating and Cancelling E-Way Bill

An e-way bill is an electronic document for movement of goods. Rule 138 of the CGST Rules, 2017 requires a registered person who causes movement of goods of consignment value exceeding ₹50,000 to furnish information before the movement starts. This applies for a supply, for reasons other than supply (for example, a stock transfer), or due to an inward supply from an unregistered person.

The form has two parts. Part A carries the goods information. Part B carries the conveyance (vehicle) details. When Part A is furnished, a unique number is generated. For movement by road, the e-way bill is generated on the portal after Part B is furnished, and it is not valid unless Part B is furnished, with limited exceptions.

Rail, air and vessel movement works differently. The registered person, being the supplier or the recipient, generates the e-way bill and may furnish Part B either before or after the movement starts. For rail, the railways must not deliver the goods unless the e-way bill is produced at delivery.

Who furnishes what? The registered person (consignor or recipient) normally does it. A transporter can furnish Part A on authorisation from the registered person. An e-commerce operator or courier agency can do so on authorisation from the consignor. If the e-way bill is not generated by the registered person and the goods are handed to a transporter for road movement, the person furnishes the transporter's details. The transporter then generates the e-way bill on the basis of the Part A information.

Once generated, a unique e-way bill number (EBN) is available to the supplier, recipient and transporter. The bill is valid in every State and Union territory. The other party, if registered, can accept or reject it. If there is no response within 72 hours of the details being made available, or by the time of delivery if earlier, it is deemed accepted.

The value test uses the consignment value: the section 15 value in the invoice, bill of supply or delivery challan, including central tax, State or UT tax, integrated tax and cess charged. It excludes the value of exempt goods when one invoice covers both exempt and taxable goods.

Key rules to remember

Threshold: Consignment value > ₹50,000; Includes taxes and cess charged in the document; excludes exempt goods on a mixed invoice. Exceptions: job work by a principal to a job worker in another State, and handicraft goods moved inter-State by exempted unregistered persons, regardless of value.
Validity (normal cargo): Up to 200 km: 1 day; each further 200 km or part: 1 more day; Days = 200 km blocks or part thereof. Counted from the time of generation, each day expiring at midnight of the day following the date of generation.
Validity (Over Dimensional Cargo or multimodal shipment with a ship leg): Up to 20 km: 1 day; each further 20 km or part: 1 more day; Over Dimensional Cargo is a single indivisible unit exceeding limits in rule 93 of the Central Motor Vehicle Rules, 1989.
Cancellation: Within 24 hours of generation; Allowed if goods are not transported or not as per details. Not allowed once verified in transit under rule 138B.
Part A unique number: Valid for 15 days for updating Part B; Second proviso to sub-rule (9).
Extension: Within 8 hours from the time of expiry; Transporter may extend in exceptional circumstances, including trans-shipment, after updating Part B if required.
Consolidated e-way bill: FORM GST EWB-02, generated by the transporter; Under rule 138(6), when multiple consignments go in one conveyance, the transporter generates EWB-02 after the e-way bills for them have been generated, before the goods move. Under rule 138(7), if the consignor or consignee has not generated the e-way bill and the aggregate consignment value in the conveyance exceeds ₹50,000, the transporter (except for rail, air and vessel) must generate the e-way bill itself for inter-State supply, and may also generate EWB-02.
Short distance relief: Up to 50 km within the State or UT; Conveyance details in Part B may be omitted for movement from consignor to transporter's place of business, and from transporter's final place to the consignee.

How to solve Generating, Validity, Updating and Cancelling E-Way Bill questions

Use this order for any question on generating, validating, updating or cancelling an e-way bill.

1Check if an e-way bill is needed: consignment value above ₹50,000 (including taxes, excluding exempt goods), or a special case such as job work to another State.
2Check exemptions under rule 138(14): listed goods, non-motorised conveyance, alcoholic liquor for human consumption, petrol and similar fuels, and so on.
3Identify who generates it: consignor, recipient, transporter, e-commerce operator or courier, and the mode (road, rail, air, vessel).
4State the two-part procedure: Part A (goods) then Part B (vehicle), then the EBN is generated.
5Compute validity: number of 200 km blocks (or 20 km blocks for over dimensional cargo), rounding part blocks up, and add days from generation time.
6Handle changes: update Part B on transfer of goods to another conveyance, assign to another transporter, or extend within 8 hours of expiry.
7Handle cancellation: within 24 hours, and only if not verified in transit.
8For many consignments in one vehicle, mention the consolidated e-way bill in FORM GST EWB-02.

Quickest way: Validity days in ten seconds

When to use it: Any numerical question asking for the validity of an e-way bill for a given distance.

Divide the distance by 200 km (use 20 km for over dimensional cargo).
Round up to the next whole number if there is any remainder.
That whole number is the number of days.
Validity runs from the time of generation and each day ends at midnight of the following day's date, so state the expiry as midnight of the last day counted.
Check the 8-hour window if the question asks about extension.

Common mistakes in Generating, Validity, Updating and Cancelling E-Way Bill

Applying ₹50,000 to the value before tax.
Students think of the taxable value only.
Fix: Use the invoice value including CGST, SGST/UTGST, IGST and cess charged, less exempt goods on a mixed invoice.
Using 100 km per day for validity.
Older study notes used 100 km.
Fix: The rule now says 200 km. Use 200 km, and 20 km only for over dimensional cargo or multimodal shipment with a ship leg.
Not rounding up part distances.
Dividing and truncating, for example 450 km as 2 days.
Fix: Say 'or part thereof'. 450 km is 3 days (200 + 200 + 50).
Cancelling after 24 hours or after verification.
Confusing cancellation with extension or updating.
Fix: Cancellation needs both: within 24 hours and not verified in transit under rule 138B.
Saying Part B is always needed for validity.
Ignoring the 50 km provisos and the rail, air, vessel position.
Fix: For road movement, Part B is required for validity except the stated cases. For rail, air or vessel, Part B can be furnished before or after movement.
Thinking the consolidated e-way bill replaces individual e-way bills.
The word 'consolidated' suggests merging.
Fix: Individual e-way bills are generated first. EWB-02 only lists them for one conveyance.

Worked examples

Example 1

Sharma Traders, Jaipur, sends goods with invoice value ₹1,20,000 plus IGST ₹21,600 to a buyer 650 km away by road. State the validity period and the last day if the e-way bill is generated at 10.00 a.m. on 5 March.

Show the solution

Consignment value = ₹1,20,000 + ₹21,600 = ₹1,41,600, which exceeds ₹50,000, so an e-way bill is needed.
Distance 650 km: first 200 km = 1 day; next 200 km = 1 day; next 200 km = 1 day; remaining 50 km is a part, so 1 more day.
Total validity = 4 days.
Validity is counted from the time of generation, with each day expiring at midnight of the day following the date of generation.
So day 1 ends at midnight at the end of 6 March; counting 4 days, the bill expires at midnight at the end of 9 March.

Answer: An e-way bill is required. Validity is 4 days, expiring at midnight at the end of 9 March.

Example 2

A transporter carries three consignments of different consignors in one truck, and e-way bills exist for each. Midway, the goods are moved to another truck. Separately, an e-way bill for a different consignment was generated by mistake, and those goods never left the consignor's premises. This is found 30 hours after generation. Explain the compliance steps and whether that mistaken e-way bill can be cancelled.

Show the solution

For several consignments in one conveyance, the transporter may indicate the serial numbers of the e-way bills on the portal and generate a consolidated e-way bill in FORM GST EWB-02 before movement.
On transfer of the goods to another conveyance, the consignor or recipient who furnished Part A, or the transporter, must update Part B with the new vehicle details before the transfer and further movement.
For the mistaken bill, cancellation is allowed only within 24 hours of generation, if goods are not transported or not as per the details.
Here 30 hours have passed, so cancellation is not available.
Also, cancellation is barred if the bill has been verified in transit under rule 138B.

Answer: Use EWB-02 for the three consignments and update Part B on the vehicle change (by the consignor, the recipient who furnished Part A, or the transporter). The mistaken e-way bill cannot be cancelled because 24 hours have passed.

Exam tips

Write 'FORM GST EWB-01' and 'FORM GST EWB-02' by name. Examiners look for form names.
In numerical questions, show the value including tax, the number of 200 km blocks and the final days. Each step earns marks.
Learn the three timing numbers: 24 hours (cancel), 8 hours (extend), 15 days (Part B after Part A number). MCQs often swap them.
For MCQs on exemptions, remember that petrol, high speed diesel, natural gas, aviation turbine fuel, petroleum crude and alcoholic liquor for human consumption need no e-way bill.

Practice questions from Tax Invoice - Electronic Way Bill

Generating, Validity, Updating and Cancelling E-Way Bill in other exams

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

Generating, Validity, Updating and Cancelling E-Way Bill: frequently asked questions

What is the difference between Part A and Part B of the e-way bill?

Part A holds the goods information such as the consignment details. Part B holds the conveyance details. A unique number is generated on Part A, and the e-way bill is generated after Part B for road movement. For rail, air or vessel, Part B can be furnished before or after the movement starts.

How is e-way bill validity calculated by distance?

For normal cargo, validity is one day for up to 200 km and one more day for every further 200 km or part of it. Over dimensional cargo uses 20 km blocks instead.

Can I cancel or extend an e-way bill?

You can cancel within 24 hours of generation if goods are not moved as per details, but not after verification in transit. Validity can be extended within eight hours from expiry, and the transporter can extend in exceptional circumstances after updating Part B if required.

When is a consolidated e-way bill used?

When several consignments are moved in one conveyance, the transporter can generate FORM GST EWB-02 listing the e-way bills of each consignment, before movement starts. Under rule 138(6), this follows the generation of the individual e-way bills. Under rule 138(7), the transporter may also generate a missing e-way bill for inter-State movement when the aggregate consignment value exceeds ₹50,000.