E-Way Bill Validity Rules — Rule 138(10) CGST Rules
| Cargo Type | Validity Rate | Example: 500km |
|---|---|---|
| Regular Cargo | 200 km/day (1 day per 200km) | 3 days |
| Over Dimensional Cargo (ODC) | 20 km/day (1 day per 20km) | 25 days |
* E-Way Bill is mandatory for inter-state movement of goods where value exceeds ₹50,000. Exemptions include goods in Annexure to Rule 138, transport by non-motorised vehicle, and goods moving within 10km of a business place.
Frequently Asked Questions
Over Dimensional Cargo (ODC) is subject to the 20 km/day validity rule. For 500 km, validity = ceil(500 ÷ 20) = 25 days. The clock starts from midnight of the generation day, not the exact time of generation.
Exempted goods include: fresh fruits & vegetables, milk, curd, natural honey, unprocessed tea & coffee, food grains (as specified), currency, personal/household effects, goods moved within 10km, and goods carried by defence/CSD/relief organisations. See Annexure to CGST Rule 138 for the complete list.
Yes — if the supplier does not generate the e-way bill, the transporter (registered on the e-way bill portal) can generate it using the invoice/bill of supply. The transporter becomes responsible for the e-way bill compliance for that trip.