Free tool for India

Does it need an e-way bill?

Enter the invoice value and where the goods go. See whether an e-way bill is needed, each state’s own rule, and how many days the bill stays valid.

  • Rule 138 of the CGST Rules
  • State rules, with sources
  • Nothing is sent or saved

E-way bill checker

Is one needed?

The taxable value plus CGST, SGST or IGST and cess on the invoice, bill of supply or delivery challan. Leave out freight the transporter charges.

Optional. Exempt goods on an invoice that also has taxable goods don’t count.

Why the goods move

Handicraft: moved by a handicraft maker who is exempt from GST registration.

If one applies, no e-way bill is needed, whatever the value.

E-way bill

E-way bill: Needed
Movement
Between states
Consignment value
₹59,000
Limit
₹50,000

Why: Between states, one is needed above ₹50,000 (rule 138(1)).

A check under rule 138, not tax advice. Nothing you type leaves this page.

How long is it valid?

The portal works out the pin-code to pin-code distance. You may enter up to 10% more.

Cargo

ODC, over-dimensional cargo: one indivisible load over the Motor Vehicles Rules’ size limits. By ship: a multimodal shipment with a leg by ship.

Validity runs from when Part B (the vehicle) is first filled in.

Validity

Valid until: 20 Oct 2026
Days of validity450 ÷ 200, rounded up
3 days
Valid until
Tue, 20 Oct 2026

It expires at midnight at the end of Tuesday, 20 October 2026. On the portal, it can be extended from 4 pm on 20 Oct 2026 to 8 am on 21 Oct 2026.

Each day ends at midnight. The first ends at midnight of the day after the bill is made, whatever the time.

Each state’s own rule, within the state

Rule 138(14)(d) lets each state set its own rule for goods that start and end inside it. The e-way bill portal has no table of them, so we read each state’s notification. Where we could not, the row says so and the checker uses the central ₹50,000.

8 verified, 28 not verified. For a state that is not verified, check its own notification with its tax department before you rely on the figure. Every state’s tax website, linked from the e-way bill portal

  • Jammu and KashmirNot verified

    Reported, not verified: the union territory’s last notifications (2019) exempted movement within it only until 20 December 2019, and no later one was found, so the central ₹50,000 likely applies.

  • Himachal PradeshNot verified

    Reported, not verified: ₹50,000 (No. 12-4/78-EXN-TAX-17408 of 31 May 2018); a newer source says ₹1 lakh.

  • PunjabNot verified

    Not verified: the state’s notification of 8 October 2018 (No. GST-I-2018/2-State) requires one within Punjab above ₹50,000 for 11 listed goods, among them iron and steel, metals, tobacco products, furniture, plywood, timber, building material, cement, plastics, yarn and edible oils. It partly modifies PA/ETC/2018/175 of 13 September 2018, and whether that notice’s ₹1 lakh limit still applies to other goods is unclear.

  • ChandigarhNot verified

    We found no intra-state notification for it.

  • UttarakhandVerified

    No intra-state exemption: the central ₹50,000 applies. The exemption of 28 March 2018 (No. 6376) was rescinded from 20 April 2018, and the department lists no later one.

    No. 239/CSTUK/GST-Vidhi/2018-19 of 17 April 2018, rescinding No. 6376. Uttarakhand Commissioner of State Tax, GST notifications, checked 17 Oct 2026

  • HaryanaVerified

    No intra-state exemption: the central ₹50,000 applies. The exemption of 30 March 2018 (No. 46/ST-2) was rescinded on 19 April 2018, and the department lists no later one.

    No. 49/ST-2 of 19 April 2018, rescinding No. 46/ST-2. Haryana Excise and Taxation Department, GST notifications, checked 17 Oct 2026

  • DelhiNot verified

    Reported, not verified: ₹1 lakh; sales to unregistered end consumers exempt at any value with a tax invoice (Notification 3/2018 of 15 June 2018).

  • RajasthanNot verified

    Reported, not verified: ₹1 lakh within the state and ₹2 lakh within a city, except tobacco products and pan masala (notifications of 2021 and 2022).

  • Uttar PradeshNot verified

    Reported, not verified: ₹50,000 (Notification 38 of 11 April 2018).

  • BiharVerified

    No e-way bill within Bihar when the consignment value does not exceed ₹1 lakh, from 21 January 2019.

    S.O. 14 of 14 January 2019. Bihar notification, on the e-way bill portal, checked 17 Oct 2026

  • SikkimNot verified

    Reported, not verified: ₹50,000 (press release of 23 April 2018).

  • Arunachal PradeshNot verified

    Reported, not verified: ₹50,000 (Notification 14/2018-State Tax of 23 March 2018).

  • NagalandNot verified

    Reported, not verified: ₹50,000 (Notification 6/2018 of 19 April 2018).

  • ManipurNot verified

    Reported, not verified: ₹50,000 (press release of 24 May 2018).

  • MizoramNot verified

    Reported, not verified: ₹50,000 (J.21011/2(iii)/2018-TAX/Pt of 2 July 2018).

  • TripuraNot verified

    Reported, not verified: ₹50,000 (F.1-11(91)-TAX/GST/2018 (Part-I) of 17 April 2018).

  • MeghalayaNot verified

    Reported, not verified: ₹50,000 (ERTS(T) 84/2017/20 of 20 April 2018).

  • AssamNot verified

    Reported, not verified: ₹50,000.

  • West BengalVerified

    An e-way bill is needed within West Bengal above ₹50,000, from 1 June 2026. Movement for job work within the state needs none.

    Notification 02/2026-C.T./GST of 22 May 2026. West Bengal Directorate of Commercial Taxes, checked 17 Oct 2026

  • JharkhandNot verified

    Read in a copy of the state’s notification we can’t link to: ₹1 lakh, except 12 listed goods such as iron and steel, coal, edible oil, tobacco products, cement and timber (S.O. 66 of 26 September 2018).

  • OdishaNot verified

    Reported, not verified: ₹50,000 (press release of 31 May 2018).

  • ChhattisgarhNot verified

    Read in a copy of the state’s notification we can’t link to: ₹1 lakh from 1 April 2025, except pan masala, tobacco, plywood and boards, iron and steel, and coal at ₹50,000 (F 10-12/2025/CT/V(27) of 27 March 2025).

  • Madhya PradeshNot verified

    Reported, not verified: ₹1 lakh, except listed goods (FA3-08/2018/1/V(18) of 23 March 2022); other sources say only 11 listed goods need one.

  • GujaratVerified

    No e-way bill for movement within a city (a municipal area, and villages under the Land Revenue Code), whatever the goods or value, nor for hank, yarn, fabric and garments sent for job work. Otherwise the central ₹50,000 applies.

    GSL/GST/RULE-138(14)/B.19 of 19 September 2018, from 1 October 2018. Gujarat Commissioner of State Tax, checked 17 Oct 2026

  • Dadra and Nagar Haveli and Daman and DiuNot verified

    Read in a copy of the state’s notification we can’t link to: no union-territory exemption, so the central ₹50,000 applies (a UTGST circular of 19 February 2025).

  • MaharashtraVerified

    No e-way bill within Maharashtra up to ₹1 lakh. At any value, up to 50 km: hank, yarn, fabric and garments for job work, and since October 2024 turmeric, chilli and raisins for job work or storage.

    Notification 15E/2018-State Tax of 29 June 2018, amended by 15-Eway Bill/2024-State Tax of 1 October 2024. Maharashtra GST Department, checked 17 Oct 2026

  • KarnatakaNot verified

    Read in a copy of the state’s notification we can’t link to: ₹50,000, with no intra-state exemption (rules in force from 1 April 2018, FD 47 CSL 2017 of 23 March 2018).

  • GoaVerified

    Within Goa, only 22 listed goods need one, above ₹50,000: among them iron and steel, metal scrap, tiles, tobacco products, plywood, timber, cement, FMCG, electronic and electrical goods, readymade garments and furniture. A notification of 28 May 2018 (No. 36) carries the same title; we could not read it.

    CCT/26-2/2018-19/34 of 18 May 2018, from 1 June 2018. Goa Commissioner of State Tax, checked 17 Oct 2026

  • LakshadweepNot verified

    We found no intra-state notification for it.

  • KeralaNot verified

    Reported, not verified: sources differ on most goods: ₹50,000 with some movements exempt (Notification 3/2018-State Tax), or no e-way bill within Kerala at all. For gold, precious stones and jewellery (Chapter 71, not imitation jewellery), one is needed within Kerala at ₹10 lakh or more from 20 January 2025 (Notification 10/2024-State Tax); a GSTN advisory confirms the gold rule exists.

  • Tamil NaduNot verified

    Read in a copy of the state’s notification we can’t link to: ₹1 lakh, with 100 listed goods exempt at any value (Notification 09/2018 of 31 May 2018).

  • PuducherryNot verified

    Conflicting: an official notification of 29 March 2018 (F.No.3240/CTD/GST/2018/2) says no e-way bill within Puducherry; secondary sources cite a later one (No. 3 of 24 April 2018) setting ₹50,000, which we could not find.

  • Andaman and Nicobar IslandsNot verified

    We found no intra-state notification for it.

  • TelanganaNot verified

    Read in a copy of the state’s notification we can’t link to: ₹50,000, with no intra-state exemption in force.

  • Andhra PradeshVerified

    An e-way bill is needed within Andhra Pradesh above ₹50,000, from 15 April 2018; the exemption of 29 March 2018 was rescinded.

    CCTs Ref. CCW/GST/74/2015 of 11 April 2018. Andhra Pradesh Chief Commissioner of State Tax, checked 17 Oct 2026

  • LadakhNot verified

    We found no intra-state notification for it.

How it’s worked out.

The rules the checker applies, from rule 138 of the CGST Rules and the e-way bill portal.

  1. A registered person who moves goods of consignment value over ₹50,000 must make an e-way bill before the goods move, whether for a supply, for another reason, or as an inward supply from an unregistered person.

    Source: CGST Rules 2017, rule 138(1), checked 17 Oct 2026

  2. Consignment value is the value on the invoice, bill of supply or delivery challan, with CGST, SGST or UTGST, IGST and cess. Exempt goods on an invoice that also has taxable goods are left out.

    Source: CGST Rules 2017, rule 138(1), Explanation 2, checked 17 Oct 2026

  3. One e-way bill is made for each invoice. Several invoices can’t be put on one bill, but bills for goods in one vehicle can be put together on a consolidated e-way bill.

    Source: E-way bill portal, FAQ, checked 17 Oct 2026

  4. Goods a principal in one state sends to a job worker in another need an e-way bill whatever their value, made by the principal or by the job worker if registered.

    Source: CGST Rules 2017, rule 138(1), third proviso, checked 17 Oct 2026

  5. Handicraft goods moved between states by a person exempt from GST registration need an e-way bill whatever their value.

    Source: CGST Rules 2017, rule 138(1), fourth proviso, checked 17 Oct 2026

  6. No e-way bill is needed in the cases rule 138(14) lists: goods in its Annexure, a non-motorised conveyance, goods from a port or airport to an ICD or CFS for customs clearance, goods under customs seal, empty cargo containers, and others.

    Source: CGST Rules 2017, rule 138(14), checked 17 Oct 2026

  7. Movement within areas a state notifies under its own GST Rules needs no e-way bill. States use this for their own limits within the state.

    Source: CGST Rules 2017, rule 138(14)(d), checked 17 Oct 2026

  8. An e-way bill is valid for one day up to 200 km, and one more day for every 200 km or part of it after that.

    Source: CGST Rules 2017, rule 138(10), checked 17 Oct 2026

  9. For over-dimensional cargo, or a multimodal shipment with at least one leg by ship, it is one day for every 20 km or part of it.

    Source: CGST Rules 2017, rule 138(10), checked 17 Oct 2026

  10. Validity counts from when the bill is generated, and each day ends at midnight of the day after the date of generation.

    Source: CGST Rules 2017, rule 138(10), Explanation 1, checked 17 Oct 2026

  11. Validity may be extended within eight hours of its expiry. When goods can’t reach in time for exceptional reasons, such as trans-shipment, the transporter can extend it after updating Part B.

    Source: CGST Rules 2017, rule 138(10), provisos, checked 17 Oct 2026

  12. Since 1 January 2025, an e-way bill can’t be made for a document dated more than 180 days earlier, and can’t be extended beyond 360 days from when it was first generated.

    Source: GSTN advisory, 18 December 2024, checked 17 Oct 2026

One example, step by step.

Goods worth ₹50,000 plus 18% IGST, sent from Gujarat to Maharashtra, 450 km, with the e-way bill made on 17 October 2026.

Taxable value
₹50,000
IGST at 18%between states
₹9,000
Consignment valuetax included
₹59,000
E-way billover ₹50,000
Needed
Days of validity450 ÷ 200, rounded up
3 days
Valid until
20 Oct 2026

The goods alone are not over ₹50,000, but the tax counts, so a bill is needed. It is valid to midnight at the end of 20 October.

An illustration, not tax advice. The same goods at 201 km would get 2 days, and as over-dimensional cargo at 450 km, 23 days.

What it does not cover.

Check these on the e-way bill portal, or with your CA, before you move the goods.

  • Making the e-way bill

    The checker tells you whether one is needed and how long it lasts. You make the bill on the e-way bill portal.

  • The exact distance

    The portal works out the distance from the two pin codes. Enter that figure here.

    You may enter a distance up to 10% more than the one the portal works out from the pin codes.

    Source: E-way bill portal, FAQ, checked 17 Oct 2026

  • Goods on a state’s own list

    Some states need a bill within the state only for the goods they list. The checker says so, but can’t check your goods against the list.

  • Gold within a state

    A state may ask for an e-way bill for gold and jewellery moved within it. The checker follows the central Annexure.

    A state may require an e-way bill for gold, precious stones and jewellery moved within it, above an amount it sets that is not below ₹2 lakh.

    Source: CGST Rules 2017, rule 138F, checked 17 Oct 2026

  • Part B and short trips

    The checker doesn’t cover who fills in the vehicle details, or when.

    Part B (the vehicle) may be left out for goods moved up to 50 km within a state from the consignor’s place of business to the transporter’s.

    Source: CGST Rules 2017, rule 138(3), third proviso, checked 17 Oct 2026

  • Rail, air and ship

    For goods by rail, air or vessel, Part B can be filled in before or after the goods move. The checker’s validity is for road distance.

  • Penalties and detention

    What happens when goods move without a valid bill is not covered here. Ask your CA.

E-way bill questions people ask.

1.

What is the e-way bill limit?

Under the central rule, an e-way bill is needed when the consignment value is more than ₹50,000. Within a state, the state’s own rule applies, and some states set a higher limit or need one only for listed goods. The table on this page shows each state’s rule and whether we could verify it.

— the PrimoERP team

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