# E-Way Bill — Generation, Validity & Lifecycle Management
An e-way bill is an electronic document required for the movement of goods under GST. It is generated on the e-way bill portal and contains details of the consignor, consignee, goods, and conveyance.
## 1. Process of E-Way Bill Generation
The e-way bill is generated in two steps, both filed online:
| Step | Who files | What is filed | Outcome |
|---|---|---|---|
| Step 1 | Consignor or consignee | Part-A (details of goods, value, GSTIN, etc.) | A temporary number is generated |
| Step 2 | Transporter or supplier | Part-B (vehicle/transport details) | E-way bill gets generated |
### Transporter ID for Unregistered Transporters
- Every unregistered transporter must take enrolment on the e-way bill portal — this gives him a Transporter ID (similar to GSTIN).
- If a transporter is registered in more than one state, he may apply for a single unique enrolment number by submitting details of all his GSTINs.
## 2. Validity Period of E-Way Bill
Validity depends on distance and nature of cargo:
### (A) Normal cargo (other than over-dimensional cargo / multimodal shipment with a ship leg)
| Distance | Validity |
|---|---|
| Upto 200 km | 1 day |
| Every additional 200 km or part thereof | +1 day |
### (B) Over-dimensional cargo OR multimodal shipment where at least one leg is by ship
| Distance | Validity |
|---|---|
| Upto 20 km | 1 day |
| Every additional 20 km or part thereof | +1 day |
### What does "validity period from the relevant date" mean?
The validity is counted from the midnight of the day on which the e-way bill is generated — NOT from the time of generation.
> Example given by author: E-way bill generated at 2:00 a.m. on 13th September for a journey of 500 km.
> - 500 km → upto 200 km = 1 day + next 200 km = 1 day + remaining 100 km (part of 200) = 1 day → 3 days validity
> - Counted from midnight of 13–14 September → expires at 12:00 a.m. of 16–17 September midnight.
## 3. Transfer of Goods to Another Conveyance
If goods are shifted from one conveyance to another mid-journey:
- The person making movement or the transporter can update Part-B (conveyance details) any number of times.
- The vehicle number actually carrying the goods must always match the vehicle details in the e-way bill.
## 4. Cancellation of E-Way Bill
- If goods are not transported, or not transported as per the details provided, the e-way bill can be cancelled within 24 hours of its generation.
- Exception: If the e-way bill has been verified during the trip, it cannot be cancelled.
## 5. Extension of Validity
In exceptional circumstances (floods, strikes, accident etc.), if the trip cannot be completed within validity:
- Validity can be extended with reasons
- Extension must be done within 8 hours from the expiry time
## 6. Acceptance / Rejection of E-Way Bill
Details of the e-way bill are made available on the common portal to:
- Supplier (if registered) — when Part-A is filled by the recipient or transporter
- Recipient (if registered) — when Part-A is filled by the supplier or transporter
Such person must communicate acceptance or rejection within the earlier of:
- 72 hours of details being made available on the common portal, or
- Time of delivery of goods
If no response within this period, it is deemed accepted.