An e-way bill is an electronic document required for transporting goods worth more than ₹50,000, whether within a state or across state lines. It must be generated before the goods start moving, not after.
When an e-way bill is required
- ✓Consignment value over ₹50,000: Calculated on the invoice, bill of supply, or delivery challan value, inclusive of tax.
- ✓Inter-state movement: Almost always required regardless of value threshold nuances that vary by state for intra-state movement.
- ✓Job work & returns: Required even for non-sale movements like sending goods for job work or processing returns.
Transporting goods without a valid e-way bill can result in detention of the vehicle and a penalty, even if the underlying sale was entirely legitimate.
Validity period
An e-way bill's validity depends on distance — roughly one day for every 200 km for normal cargo, with shorter windows for over-dimensional cargo. If goods don't reach the destination in time, the e-way bill must be extended or regenerated before it expires.
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