E-Way Bill

Last Updated: August 2026

An e-way bill is the electronic permit document required for movement of goods above notified thresholds under India’s GST e-way bill system.

Definition

E-Way Bill: An e-way bill is the electronic transit document generated under Rule 138 of the CGST Rules for the physical movement of consignments valued over ₹50,000 across India.

Why it matters

Highway flying squads and RTO officers verify the 12-digit E-Way Bill Number (EBN) against the truck's vehicle number. Ops and billing must keep vehicle and invoice details aligned so e-way updates do not cause checkpoint penalties or delivery delays.

Difference Between E-Way Bill and E-Invoice

Transporters and shippers often ask about the difference between these two GST compliance mandates:

FeatureE-Way BillE-Invoice
MandateRule 138 (Movement of Goods)Rule 48(4) (Reporting B2B Invoices)
ThresholdConsignment value > ₹50,000Business Turnover > ₹5 Crore
Generated BySupplier, Buyer, or TransporterSupplier only
Key DataPart A (Invoice/Goods) + Part B (Vehicle No)64-digit IRN + Signed QR Code
ValidityDistance-based (1 day per 200 km)Permanent tax record

E-Way Bill Login & Transporter ID (TRANSIN)

Transporters log in at ewaybillgst.gov.in. Even if a road transporter is not registered for GST, they can register for an official 15-digit Transporter ID (TRANSIN) under 'Enrolment for Transporters'. This allows the carrier to update Part-B vehicle numbers whenever a truck breaks down or transfers cargo at a transhipment hub.

How to Extend E-Way Bill Validity

Under GST rules, standard cargo has a validity of 1 day per 200 km. If transit is delayed due to breakdown, accident, or roadblocks, validity can be extended online within 8 hours before or 8 hours after the expiry timestamp.

How TruckBill uses this concept

See GST Billing for product workflows that capture this entity on the trip record. For e-way bill workflows connected to LR and invoices, explore e-way bill software for transporters, plus generation, integration, and API guides.

Related entities

Related resources

Frequently asked questions

What is E-Way Bill? An e-way bill is the electronic permit document required for movement of goods above notified thresholds under India’s GST e-way bill system.

What is the difference between E-Way Bill and E-Invoice? An E-Way bill permits physical goods movement (Rule 138), while an E-Invoice is an electronically authenticated sales bill (Rule 48(4)) reported to the IRP portal.

How do transporters log in to the E-Way bill portal? Transporters log in at ewaybillgst.gov.in using GSTIN or Transporter ID (TRANSIN) to manage Part B vehicle updates.

How to extend E-Way Bill validity? Transporters can extend validity on the portal within 8 hours before or after expiry by entering current vehicle location and reason for delay.

Put this workflow in TruckBill

Book a free demo for fleet, PTL, or broker billing.

15-day free trial · Regular ₹40,000 Introductory ₹20,000/year · 100% Free Onboarding & Training · Pricing details

Book a free demo
Book Demo