E-Way Bill & Goods in Transit
Moving goods without losing a truck
Moving goods without losing a truck to a checkpoint.
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An e-way bill is required whenever goods worth more than ₹50,000 move – and the trigger is movement, not sale. Stock transfers between your own branches, goods going out for job work, items sent to an exhibition and returns all count.
Validity runs on distance, not on time from generation: one day for every 200 kilometres, counted from when the vehicle number is first entered in Part B. Over-dimensional cargo gets one day per 20 kilometres. Extension is possible, but only within eight hours either side of expiry.
If the paperwork fails at a checkpoint, Section 129 takes over: detention, a notice for tax and penalty, and release either on payment or against a bond. Courts have consistently held that a genuine clerical error with no intent to evade should not attract full penalty – but that argument is made afterwards, while your goods sit still.
Worked example
Bhopal to Chennai, and the day that goes missing
| Distance by road | About 1,400 km | Seven 200-km slabs |
| Validity granted | 7 days from Part B entry | Not from Part A |
| Part A filled Monday, truck loaded Thursday | Clock starts Thursday | Three days were never counted |
The common error runs the other way: businesses fill Part A early, assume the clock started, and find the bill expired mid-journey. Enter Part B when the vehicle actually moves.
The mistakes that cost people money
Not theoretical risks — the ones we actually see land on clients’ desks.
Assuming no sale means no e-way bill. Branch transfers and job-work dispatches need one just the same.
Letting a bill expire in transit and driving on. Expired documentation at a checkpoint is treated far more seriously than a request for extension.
Forgetting that a suspended GSTIN blocks e-way bill generation entirely, so a filing default can stop your trucks.
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E-Way Bill & Goods in Transit — the complete guide
6 pages covering all 10 provisions, with the plain-language explanation and practice notes for each. Print it, keep it, share it with your accountant.
Common questions on this
Straight answers to what people actually ask us.
When Is an E-Way Bill Required?
An e-way bill is required for goods movement above ₹50,000 in value — for any reason, not just a sale. Here’s …
E-Way Bill Validity: How Many Kilometres Per Day?
E-way bill validity is 1 day for every 200 km of distance (20 km for over-dimensional cargo) — here’s how the …
Goods Seized in Transit — What Are Your Options?
Goods detained under Section 129 can usually be released by paying tax and penalty — here’s the exact process,…
Police Stopped My Truck Twice With the Same E-Way Bill — Is That Allowed?
Repeated interceptions of the same consignment without a fresh reason aren’t meant to happen under GST rules —…
Why Is Your E-Way Bill Suddenly Getting Rejected Without a Ship-To GSTIN?
A blank or mismatched Ship-To GSTIN on a bill-to-ship-to transaction is a common e-way bill rejection cause — …
What Do You Enter in Ship-To GSTIN If the Final Recipient Isn’t Registered?
If the ultimate ship-to party isn’t GST-registered, the GSTIN field is left blank or marked unregistered, with…
My GSTIN Got Suspended — Why Can’t I Generate an E-Way Bill at All?
A suspended GSTIN is treated as unable to transact normally — including generating e-way bills — until the sus…
Every provision on e-way bill & goods in transit
All 10 of them, each with a plain-language explanation and the full legal text.
CGST Rules, 2017 · 10
Reading is free. Getting it wrong isn’t.
Stuck on e-way bill & goods in transit for your own business?
You now know more about this than most people who will advise you on it. If the numbers are big enough that being wrong matters, send us the facts – we will tell you where you stand before you commit to anything.
6+ years · 2,500+ GST registrations filed · Bhopal, serving all of India