E-way bill for ecommerce and courier shipments: the ₹50,000 rule, validity and penalties

You need an e-way bill for an ecommerce or courier shipment when that consignment's value, including GST, exceeds ₹50,000. Most single B2C parcels fall below that, so they need none. B2B cartons, bulk orders and stock transfers often cross it. The registered seller or buyer fills Part A, and a courier can do it on your authorisation.

This reflects Rule 138 of the CGST Rules, the e-way bill portal's FAQs and Section 129 of the CGST Act as of August 2026. It is general information, not tax or legal advice; confirm your position with your CA.

When is an e-way bill required for a courier shipment?

Rule 138(1) puts the duty on every registered person who causes movement of goods worth more than ₹50,000, whether for a sale, for reasons other than supply (stock transfers, job work, returns to a vendor) or as an inward supply from an unregistered person. Part A must be filed before the goods move. (The e-way bill glossary entry has the plain definition.)

The test is per consignment: one invoice, bill of supply or delivery challan. The portal FAQ says each invoice gets its own e-way bill. Consignment value is the invoice value plus CGST, SGST, IGST and cess, excluding exempt goods on a mixed invoice and freight charged by the transporter. Because tax is added, the limit bites earlier than many sellers expect:

Inter-state job work and inter-state handicraft goods moved by sellers exempt from registration need one at any value. Intra-state movement follows each state's own rules: several use a higher limit (the portal records Bihar moving to ₹1 lakh in 2019) and some exempt notified city areas.

Does my shipment need an e-way bill?

No e-way bill does not mean a courier will carry the goods. Jewellery is a good example: see our guide to prohibited and restricted courier items.

What goes in Part A and Part B?

Part A holds the invoice data: GSTINs (URP for an unregistered party), dispatch and delivery PIN codes, document number and date, values, tax and HSN code (since February 2024 the portal enforces 4 digits up to ₹5 crore turnover and 6 digits above). Part B holds the vehicle number for road, or the transport document number for rail, air or ship. Part A alone is only a Part-A slip, usable for 15 days while Part B is added. Part B can be skipped for movement of up to 50 km within a state between your premises and the transporter's, or from the transporter's hub to the consignee.

Who generates the e-way bill for a courier shipment?

• Registered seller: files Part A before dispatch, and Part B too when moving goods in an own or hired vehicle.
• Courier or transporter: files and updates Part B, and under Rule 138(1) a courier agency or e-commerce operator may file Part A on the consignor's authorisation.
• Registered buyer: can generate it instead, and is treated as causing the movement when buying from an unregistered supplier.

Letting the courier file doesn't move the risk: Part A is built from your invoice and flows to your GSTR-1, so a wrong value or HSN code traces back to your GSTIN. Couriers typically ask for the e-way bill number at booking once the invoice value crosses ₹50,000 and may hold the pickup without it. Our shipping label guide shows where the number goes.

How long is an e-way bill valid?

Since 1 January 2021 (Notification 94/2020–Central Tax), Rule 138(10) gives one day for the first 200 km and one more day for every further 200 km or part. Over-dimensional cargo, or a multimodal shipment with a ship leg, gets one day per 20 km. Each day runs to midnight of the following day, and the clock starts when Part B is first entered.

The portal calculates distance from the PIN codes and lets you enter up to 10% more. A transporter can extend validity from eight hours before to eight hours after expiry for genuine delays. Since 1 January 2025, extensions stop at 360 days from generation, and documents dated more than 180 days earlier are rejected.

How do you generate an e-way bill on the portal?

1. 1Log in at ewaybillgst.gov.in. Two-factor authentication has been mandatory for all users since 1 April 2025.
2. 2Open e-Waybill → Generate New, choose Outward, then the sub-type (Supply for a sale).
3. 3Select the document type and enter its number and date.
4. 4Fill Bill From and Bill To with GSTINs (URP for an unregistered buyer) and correct PIN codes.
5. 5Add each item with HSN code, quantity, taxable value and tax rates; the portal totals the value.
6. 6Fill Part B with mode, distance and vehicle number, or enter the courier's transporter ID so it can add the vehicle.
7. 7Submit to get the 12-digit e-way bill number and share it with your courier at booking.

Part A can't be edited; cancel within 24 hours and generate a fresh one. High-volume shippers can use the portal's bulk generation tool or API.

Which goods are exempt from e-way bills?

• The Annexure to Rule 138(14): jewellery, precious metals and stones (Chapter 71), currency, used personal and household effects, and postal baggage carried by the Department of Posts, among others.
• GST-exempt goods under Notification 2/2017–Central Tax (Rate), other than de-oiled cake.
• Alcoholic liquor for human consumption, petrol, diesel, crude, natural gas and aviation turbine fuel.
• Goods moved by non-motorised conveyance or under customs seal.

What happens if you ship without a valid e-way bill?

Section 129 of the CGST Act, as amended from 1 January 2022, makes the goods and vehicle liable to detention or seizure. Release needs a penalty of 200% of the tax payable when the owner comes forward (for exempt goods, 2% of value or ₹25,000, whichever is less). Otherwise it is the higher of 50% of the goods' value or 200% of the tax. If the penalty is unpaid 15 days after the order, the goods or vehicle can be sold.

Usual triggers: an expired e-way bill, a vehicle number not updated after trans-shipment, or goods travelling without the invoice that Rule 138A requires. For tax on delivery charges, see GST on shipping charges; if you aren't registered yet, read selling and shipping without GST. Heavy B2B shippers cross the limit most often, so build the check into order processing.