E-Way Bill Rules 2025-26: Threshold Limits, Part A vs Part B, and Penalty Provisions

What is an E-Way Bill and When is it Mandatory?

An Electronic Way Bill (E-Way Bill) is a compliance document generated on the ewaybillgst.gov.in portal for movement of goods. Under Rule 138 of the CGST Rules, 2017, an E-Way bill is mandatory prior to commencing transportation whenever consignment value exceeds ₹50,000.

Part A vs Part B: What You Must Enter

• Part A (Consignor / Consignee Details): GSTIN of supplier and recipient, dispatch and delivery PIN codes, invoice number and date, total value, HSN codes, and reason for transport (supply, job work, export, etc.).
• Part B (Transporter Details): Vehicle registration number (for road transport) or RR/Airway Bill/Bill of Lading number. An E-Way bill is not valid for movement without Part B unless transport distance is under 50 km within the same state from consignor to transporter.

Intra-State Threshold Variations

While interstate movement strictly follows the ₹50,000 threshold, several states have exercised powers to increase local limits: for example, Maharashtra, Delhi, and Bihar maintain a ₹1,00,000 threshold for intra-state movement of non-tobacco/metal goods.