E-way bill law in 2026: generation, validity and the recent portal changes
A document that stops trucks. Its rules are administrative, and its consequences are not.
Rule 138 requires a registered person causing movement of goods of consignment value exceeding fifty thousand rupees to furnish information in Part A of the e-way bill and generate Part B before the movement commences. Validity is one day for every two hundred kilometres or part thereof, with a longer period for over dimensional cargo, and extension is permitted within the window prescribed. The portal has introduced restrictions on generating e-way bills for old documents and limits on extension, and the position must be verified against the current advisories.
Who generates, and when
The registered person causing the movement furnishes Part A. Part B, containing the transport details, is furnished by that person or by the transporter before the movement commences.
Where goods are handed to a transporter and Part B is not furnished, the transporter generates it on the basis of the information in Part A.
An unregistered person may generate an e-way bill voluntarily, and where an unregistered person supplies to a registered recipient, the recipient is treated as causing the movement in the situations prescribed.
Exemptions apply to specified goods, to movements below the threshold, to non motorised conveyance, and to movements within specified distances in the manner the rule provides, with state specific thresholds for intra state movement that must be checked.
Validity, extension and the portal restrictions
Validity is one day for every two hundred kilometres or part thereof for ordinary cargo, computed from the time of generation of Part B, with a different measure for over dimensional cargo.
Extension is permitted in the window before and after expiry prescribed by the rule, and the reason must be recorded. An extension sought after the window is not available.
The portal has introduced a restriction on generating an e-way bill against a document older than a specified period, and limits on the total extension available. These are administrative changes with hard commercial consequences for delayed dispatches, and the current advisories must be checked.
The Ship to GSTIN and address capture, and the two factor authentication requirements, have also been tightened, and system configuration should be reviewed rather than assumed.
The consequences of getting it wrong
Detention under Section 129 with penalty, release on payment or on bond and security.
Confiscation under Section 130 where intent to evade is established, which Synergy Fertichem confines.
A penalty under Section 122 for transporting goods without the specified documents.
Practically, a stopped consignment, a delayed delivery and a customer relations problem, which is why the commercial decision is usually to pay under protest and contest afterwards.
For technical lapses, Circular 64/38/2018-GST directs that proceedings under Section 129 should not be initiated for minor discrepancies and that only the nominal penalty prescribed should be imposed.
The controls
System generation at invoicing, with Part B completed before the vehicle leaves. Manual generation at the gate is where errors originate.
A daily exception report of e-way bills expiring within twelve hours, so extensions are sought inside the window.
A vehicle change process, since a change of conveyance requires updating Part B before the movement continues.
A driver instruction sheet, so that the person at the roadside knows what to produce, what to sign and whom to call.
Exhibit — Roadside checklist for the driver
| Situation | What to produce | What not to do |
|---|---|---|
| Routine check | Invoice, e-way bill, delivery challan if applicable | Do not hand over originals without a receipt |
| Officer alleges expiry | E-way bill with generation time, trip sheet, breakdown or delay evidence | Do not accept a statement drafted by the officer without reading it |
| Physical verification ordered | Ask for MOV-02, and the report in MOV-04 | Do not permit unloading without the order |
| Detention | Ask for MOV-06 and MOV-07 | Do not pay anything without MOV-07 quantifying the penalty |
| Any statement recorded | Read it, correct it, keep a copy | Do not sign a blank or pre written statement |
Print this, laminate it, and keep it in every vehicle. It is the cheapest tax control in a logistics business.
Authorities relied on
Detention and penalty were not sustainable where the delay was caused by circumstances beyond the transporter's control and no intent to evade existed.
Proceedings under Section 129 should not be initiated for minor discrepancies in the e-way bill; only the nominal penalty prescribed should be imposed.
What to do on Monday
Generate e-way bills from the invoicing system, and complete Part B before the vehicle leaves the gate.
Run a daily expiry exception report and seek extensions inside the window.
Build a vehicle change process that updates Part B before movement continues.
Put the roadside checklist in every vehicle and train drivers on it.
This page states the general position. A reader with a specific question on their own facts may write to the GST practice at AMLEGALS.
Write to the GST practiceQuestions we are asked on this
Is an e-way bill needed for job work movement?
Yes, for movement of goods for job work in the circumstances the rule prescribes, including inter state movement irrespective of the consignment value in the specified cases.
Can validity be extended after expiry?
Only within the window the rule prescribes, with the reason recorded. Outside it, no extension is available.
What is the consignment value?
The value declared in the invoice, bill of supply or delivery challan including tax, excluding the value of exempt supply where the invoice covers both, as the rule provides.
Does a vehicle breakdown excuse expiry?
It is not an automatic excuse, but with evidence it establishes the absence of intent, which is the answer to penalty and confiscation on the Satyam Shivam Papers line.
Who is liable if the transporter fails to generate Part B?
The obligation and the penalty allocation depend on who caused the movement and who was in default. Both parties are frequently named and each should reply separately.
In this cluster
- Section 129 detention: how to get the truck released today, and the penalty reduced later
- Section 130 confiscation: the conditions and where the department cannot go
- Synergy Fertichem: the line between detention under Section 129 and confiscation under Section 130
- Expired e-way bill in transit: penalty, defence and precedent
- Clerical errors in the e-way bill and Circular 64/38/2018
- Vehicle detention on route deviation
- MOV-01 to MOV-11: the inspection paper trail and what to demand
- Section 68: inspection of goods in movement
- Perishable goods and expedited release
- Penalty on the transporter versus the owner of the goods
GST Insights is published by AMLEGALS for general information. Law stated as on 3 September 2026. Not advice on any particular set of facts; not an advertisement or a solicitation under Rule 36 of the Bar Council of India Rules. Readers with a question on their own facts may write to the GST practice of their own accord.