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:
| Feature | E-Way Bill | E-Invoice |
|---|---|---|
| Mandate | Rule 138 (Movement of Goods) | Rule 48(4) (Reporting B2B Invoices) |
| Threshold | Consignment value > ₹50,000 | Business Turnover > ₹5 Crore |
| Generated By | Supplier, Buyer, or Transporter | Supplier only |
| Key Data | Part A (Invoice/Goods) + Part B (Vehicle No) | 64-digit IRN + Signed QR Code |
| Validity | Distance-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
- E-Way Bill Software for Transporters
- What is an E-Way Bill?
- GST & Compliance guides
- Knowledge Hub
- Learn clusters
- Calculators
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.