Question 1

What is the threshold limit for generating an E-Way Bill?

Accepted Answer

An E-Way Bill is mandatory for inter-state movement of goods when the consignment value (taxable value + GST + cess) exceeds ₹50,000 — exactly ₹50,000 is not mandatory. Intra-state limits vary by state: ₹50,000 default (e.g. West Bengal from 1 Jun 2026) and ₹1,00,000 for Delhi, Maharashtra, Tamil Nadu, Punjab, Bihar, Jharkhand and Madhya Pradesh. Special cases override the value: inter-state job work / handicraft is mandatory even below the limit, while Rule 138(14) exempts certain goods and movements (exempt or non-GST goods, bonded port/ICD/CFS/airport, transit to Nepal/Bhutan, notified areas, non-motorised conveyance, used personal & household effects).

Question 2

How is E-Way Bill validity calculated?

Accepted Answer

Regular cargo: 1 day for every 200 km (or part thereof). Over Dimensional Cargo (ODC) and multimodal movement including a ship leg: 1 day for every 20 km. Validity is counted from generation time, with each day ending at midnight of the following day. Extension is allowed within 8 hours after expiry by updating Part B.

E-Way Bill Threshold and Validity Calculator