Last reviewed: 25 September 2026. Two changes that were set to alter how every consignment moves from 1 August 2026 — the mandatory Ship-To GSTIN field and the new e-way bill closure facility — were placed on hold by GSTN just two days before go-live. That makes this a good moment to get the rules that do apply right: when an e-way bill is needed, the state-wise value limits, how long it stays valid, and what a lapse actually costs. Under Section 129, moving taxable goods without a valid e-way bill can mean a penalty of 200% of the tax — on a ₹10 lakh consignment at 18% GST, that is ₹3.6 lakh plus days of detention.
When is an e-way bill required?
An e-way bill under Rule 138 of the CGST Rules is required before commencing movement of goods where the consignment value exceeds the threshold — whether the movement is a supply, a return, a branch transfer, or an inward movement from an unregistered person. It applies equally to non-supply movements such as job work, exhibitions and goods sent on approval, which travel on a delivery challan.
- Part A carries the consignment details — GSTIN of recipient, place of delivery, document number and date, HSN, value and reason for transport. It is furnished by the registered person causing the movement (or the transporter/e-commerce operator where authorised).
- Part B carries the vehicle or transport document number and is what activates the e-way bill — validity starts only when Part B is first entered.
- Since February 2025, even unregistered persons can enrol on the portal in Form ENR-03 and generate e-way bills using a 15-character enrolment ID.
No e-way bill is needed for non-motorised transport, goods moved under customs seal, empty containers, and goods exempted under the state's notification, among the cases listed in Rule 138(14).
Update: Ship-To GSTIN and closure facility on hold
Through advisories dated 9 June and 17 June 2026 (with detailed FAQs on 2 July 2026), GSTN had announced two portal enhancements scheduled for 1 August 2026:
| Proposed change | What it would do |
|---|---|
| Mandatory Ship-To GSTIN | In Bill-To/Ship-To transactions, the Ship-To GSTIN field could no longer be left blank — the actual delivery point's GSTIN (or "URP" for unregistered locations) would be compulsory, and in B2B/SEZ cases the Ship-To details captured at IRN stage could not be overridden at e-way bill stage. |
| Voluntary e-way bill closure | The consignor, recipient or transporter could formally close an e-way bill on the day of delivery or the next day — by EWB number or by date — creating a clean delivery trail and ending open e-way bills on cancelled or partly executed movements. |
By an advisory dated 29 July 2026, GSTN kept both enhancements on hold until further notice — taxpayers and transporters are not required to make any production system changes for now. Status as of 25 September 2026: we have not seen a fresh GSTN advisory announcing a revised go-live date; any date circulating informally should be treated as speculation until GSTN publishes one. If you had already reconfigured your ERP or e-invoicing API mappings, do not discard that work: keep the configuration ready and watch the GST portal's News and Updates page for the revised date.
E-way bill limit: the base rule and state-wise thresholds
For inter-state movement the threshold is uniform: consignment value above ₹50,000. For movement within a state, several states have notified higher (or lower) limits:
| Movement | Threshold | Notes |
|---|---|---|
| Inter-state (any state) | ₹50,000 | Uniform across India |
| Within Maharashtra | ₹1,00,000 | General goods |
| Within Delhi | ₹1,00,000 | General goods |
| Within Tamil Nadu | ₹1,00,000 | General goods |
| Within Bihar | ₹1,00,000 | General goods |
| Within Punjab | ₹1,00,000 | General goods |
| Within Rajasthan | ₹1,00,000 | ₹2,00,000 for movement within the same city (Notification F.17(131-Pt.-II)ACCT/GST/2017/7713 dated 24 March 2022, w.e.f. 1 April 2022; excludes tobacco products, pan masala, Chapter 44 wood articles and Chapter 72 iron and steel) |
| Within West Bengal | Confirm with the state | A reduction from ₹1,00,000 to ₹50,000 was announced for 1 December 2023 and was later reported to be held in abeyance; confirm the current limit on the West Bengal commercial taxes portal before relying on either figure |
| Inter-state job work / notified handicraft goods | No threshold | E-way bill required regardless of value |
Consignment value for the limit is the value declared in the invoice, bill of supply or delivery challan, including CGST/SGST/IGST and cess, but excluding the value of exempt goods where one document covers both taxable and exempt supplies. State thresholds change by notification — reconfirm your state's current limit before treating a movement as exempt. The state rows above were last checked on 25 September 2026 against published state notifications and reports.
Validity: distance, expiry and extension
| Case | Validity |
|---|---|
| Normal cargo — up to 200 km | 1 day |
| Normal cargo — every additional 200 km or part | +1 day |
| Over-dimensional cargo / multimodal with a ship leg | 1 day per 20 km (or part) |
Validity runs from the first Part-B entry, and each "day" ends at midnight of the day following generation. The transporter can extend validity within 8 hours before to 8 hours after expiry; since 1 January 2025, total extensions are capped at 360 days from generation.
Two worked examples
1. Validity — Thane to Nagpur. Road distance ≈ 830 km. Validity = 1 day (first 200 km) + 4 days (remaining 630 km → 4 blocks of 200 km or part) = 5 days. Part B entered on 8 August → valid up to midnight of 13 August. If the truck is delayed beyond that, the transporter must extend within the 8-hour window or the goods travel exposed.
2. Threshold and penalty. A Thane trader sends goods invoiced at ₹92,000 (including GST) to Pune — within Maharashtra and below ₹1,00,000, so no e-way bill is needed for general goods. The same consignment sent to Surat is inter-state: above ₹50,000, e-way bill mandatory. Suppose it moves without one and is intercepted — taxable value ₹80,000, IGST @18% = ₹14,400. With the owner coming forward, the Section 129 penalty is 200% × ₹14,400 = ₹28,800, plus the cost of a detained vehicle and a broken delivery commitment.
System rules already in force in FY 2026-27
- Two-factor authentication is mandatory for all e-way bill and e-invoice portal users since 1 April 2025 (rolled out from January 2025 for larger taxpayers).
- 180-day document rule: since 1 January 2025, an e-way bill cannot be generated against a base document older than 180 days.
- Rule 138E blocking: two consecutive unfiled GSTR-3B returns (or CMP-08 statements) block e-way bill generation for that GSTIN. Repeated default can escalate further — see our guide on GST registration suspension and revival.
- E-invoice linkage: if your turnover crosses the ₹5 crore e-invoicing threshold, generate the e-way bill along with the IRN so invoice and movement data stay aligned — mismatches surface quickly now that GSTR-3B ITC is hard-locked through IMS.
Penalties: what a lapse costs
| Situation | Penalty |
|---|---|
| Taxable goods, owner comes forward — Section 129(1)(a) | 200% of the tax payable |
| Taxable goods, owner does not come forward — Section 129(1)(b) | Higher of 50% of the value of goods or 200% of the tax |
| Exempted goods, owner comes forward | Lower of 2% of the value of goods or ₹25,000 |
| Exempted goods, owner does not come forward | Lower of 5% of the value of goods or ₹25,000 |
| General penalty — Section 122(1)(xiv) | ₹10,000 or the tax sought to be evaded, whichever is higher |
| Minor errors only (CBIC Circular 64/38/2018) | ₹1,000 (₹500 CGST + ₹500 SGST) — e.g. spelling errors, minor PIN/address slips, 1-2 digit errors in document or vehicle number, where tax is otherwise paid |
On detention, the officer must serve a notice and pass the penalty order within 7 days of the notice; if the penalty stays unpaid for 15 days from the order, the goods and conveyance become liable for sale or disposal. Reply timelines are short — treat an interception like a notice, not a formality.
Common mistakes to avoid
- Generating Part A but dispatching before Part B — the e-way bill is not valid until the vehicle details are in.
- Letting an e-way bill expire mid-route and extending after the 8-hour window has closed.
- Treating the Maharashtra ₹1 lakh limit as if it applied to inter-state movement — the moment goods cross the state line, ₹50,000 applies.
- Computing the threshold on the pre-GST amount — consignment value includes the tax.
- Reusing a stale invoice — documents older than 180 days no longer support a fresh e-way bill.
- Dispatching on the due-date week with GSTR-3B unfiled — Rule 138E blocking tends to surface exactly when a truck is waiting.
- Ignoring Bill-To/Ship-To mechanics — even before the Ship-To GSTIN field becomes mandatory, wrong ship-to details are a common detention trigger.
Frequently asked questions
What is the e-way bill limit in Maharashtra in 2026?
For movement within Maharashtra, an e-way bill is required when the consignment value exceeds ₹1,00,000 for general goods. For inter-state movement from Maharashtra, the standard ₹50,000 limit applies. Goods sent inter-state for job work need an e-way bill regardless of value.
Are the Ship-To GSTIN and e-way bill closure changes live from 1 August 2026?
No. GSTN announced the mandatory Ship-To GSTIN field and the voluntary closure facility through advisories dated 9 and 17 June 2026, with FAQs on 2 July 2026, for go-live on 1 August 2026. An advisory dated 29 July 2026 has kept both on hold until further notice. As of 25 September 2026, no revised date has been announced. No production system changes are required for now.
What happens if my e-way bill expires while goods are in transit?
The transporter can extend the validity on the portal within a window of 8 hours before to 8 hours after expiry, citing reasons such as breakdown or diversion. Goods moving on an expired e-way bill are exposed to detention and penalty under Section 129, so set expiry alerts rather than relying on the extension window.
Can I generate an e-way bill against an old invoice?
No. Since 1 January 2025, an e-way bill can be generated only against a base document (invoice, bill of supply or delivery challan) dated within the preceding 180 days, and total validity extensions are capped at 360 days from the original generation date.
Why is my GSTIN blocked from generating e-way bills?
Under Rule 138E, e-way bill generation is blocked when GSTR-3B (or CMP-08 for composition taxpayers) has not been filed for two consecutive tax periods. Filing the pending returns restores the facility automatically within a short time, or you can apply to the jurisdictional officer in Form EWB-05 for unblocking.
Is an e-way bill needed for goods sent for job work?
For inter-state movement to or from a job worker, an e-way bill is mandatory regardless of consignment value. For intra-state job work movement, the state threshold applies — ₹1,00,000 in Maharashtra for general goods — computed on the value declared in the delivery challan.
Our GST team helps businesses in Thane, Mumbai and across Maharashtra set up e-way bill SOPs, fix blocked GSTINs, and respond to detention and penalty notices with proper documentation.
GST Compliance Services GST Notice Handling Book a consultationThis article is for general information as on 25 September 2026 and is not professional advice. E-way bill thresholds and portal functionality change through state notifications and GSTN advisories — verify the current position for your state and facts, or speak to your advisor, before acting.