What is the threshold limit for generating an E-Way Bill in 2026?

An E-Way Bill is mandatory for consignment values exceeding ₹50,000 for inter-state movement (and ₹50,000 to ₹1,00,000 for intra-state movement depending on the State).

How is E-Way Bill validity calculated based on distance?

For regular cargo, validity is 1 Day for up to 200 km, and 1 additional day for every extra 200 km (or part thereof). For Over-Dimensional Cargo (ODC), validity is 1 Day for every 20 km.

What is the difference between Part A and Part B of an E-Way Bill?

Part A contains invoice details (GSTIN, HSN, invoice value, place of supply). Part B contains vehicle/transport details (vehicle number, LR number, mode of transport).

What is the penalty for transporting goods without a valid E-Way Bill?

Under Section 129 of the CGST Act, transporting goods without a valid E-Way Bill attracts a penalty of 200% of the tax payable (or ₹10,000, whichever is higher) along with detention of goods/vehicle.

E-Way Bill Generation Rules, Thresholds, Distance & Validity (2026)

Quick Summary: What Are the E-Way Bill Threshold & Validity Rules in 2026?

E-Way Bills are mandatory for goods consignments exceeding ₹50,000 in value. For regular cargo, validity is 1 Day for the first 200 km, plus 1 additional day per extra 200 km. Part A captures invoice details; Part B captures vehicle details. Transporting goods without a valid E-Way Bill triggers 200% tax penalties under Section 129.

Threshold Limit: Consignment value > ₹50,000 (Inter-State) / ₹50K to ₹1L (Intra-State).
Distance Formula: 1 Day per 200 km (Regular Cargo) / 1 Day per 20 km (ODC Cargo).
Part A vs Part B: Part A = Goods & Tax details; Part B = Vehicle/Transporter details.
Section 129 Penalty: 200% of tax payable for transporting goods without EWB.

1. Distance & Cargo Type Validity Matrix

The table below shows the validity period for regular versus over-dimensional cargo:

Cargo & Movement Type	Distance Limit	Validity Period Granted
Regular Cargo (Normal Trucks)	Up to 200 km	1 Day
Regular Cargo (Additional Distance)	Every additional 200 km (or part thereof)	+1 Additional Day
Over-Dimensional Cargo (ODC)	Up to 20 km	1 Day
Over-Dimensional Cargo (Additional)	Every additional 20 km (or part thereof)	+1 Additional Day

2. Part A vs Part B Generation in Tally Prime

Part A — Goods & Tax Details

Generated at invoice creation in Tally Prime. Contains consignor/consignee GSTINs, HSN codes, invoice number, and consignment value.

Part B — Vehicle & Transport Details

Updated when goods are handed over to the transporter. Contains vehicle registration number, Transporter ID, and LR/RR number.

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