E-Way Bill Limit & Validity Checker

How the ₹50,000 limit is measured

The limit is tested on the value in each invoice, bill of supply or delivery challan. That value includes GST and cess but leaves out any exempt goods listed on the same document. A ₹45,000 invoice plus 18% GST comes to ₹53,100, so it needs an e-way bill even though the taxable value is under ₹50,000.

For movement within a state, the state sets the limit, and many use ₹1 lakh. Movement between states always uses ₹50,000. Inter-state movement of goods to a job worker, and of handicraft goods, needs an e-way bill at any value.

How long it stays valid

One day ends at midnight of the day after generation, not 24 hours later. A bill generated at 10 pm on Monday for a 150 km trip is valid until midnight on Tuesday, so it gives 26 hours. A bill generated at 1 am on Monday also runs to midnight on Tuesday. Generating early in the day gains nothing.

Part A and Part B

Part A carries the invoice, the parties and the goods. Part B carries the vehicle number, and the bill is not valid for movement until it is filled. Within a state, Part B can be skipped when the goods move 50 km or less between the business and the transporter. If the vehicle changes or breaks down, update Part B before the goods move on.

Extending validity

You can extend an e-way bill from 8 hours before to 8 hours after it expires, giving the reason and the remaining distance. Miss that window and you have to generate a new one.

If goods are stopped without one

Under Section 129 the officer can detain the goods and the vehicle. Release requires a penalty of 200% of the tax on the goods when the owner comes forward. A shipment worth ₹1 lakh at 18% therefore costs ₹36,000 to release, before any delay to the customer.

A GSTIN that has not filed GSTR-3B for two periods in a row cannot generate e-way bills at all. If generation fails, check your return status in the portal error lookup.