E-Way Bill Under GST: How to Generate One Online and What Happens on Detention (2026)

How-To · GST

Updated for 2026 · Claw Editorial

Moving goods in India without a valid e-way bill can get a truck stopped on the road, and a stopped truck means delay, penalty and an angry customer. An e-way bill is the electronic document required under GST to move goods above a set value (Rs 50,000 in most cases), and you generate it online on the E-Way Bill portal, ewaybillgst.gov.in, by logging in, choosing Generate New, filling Part A (invoice details) and Part B (transport details), and receiving a 12-digit number. This guide shows the steps, the validity rules, and what happens if goods are detained under section 129 or 130 of the CGST Act.

01Why e-way bills go wrong

Most e-way bill trouble comes from small mistakes made in a hurry, not from large frauds. A wrong vehicle number, an expired bill, or a mismatch with the invoice is often enough to stop a consignment.

The rules look simple but the details are strict

The idea is easy: show the details of the goods and the vehicle online before the goods move. In practice the bill must match the tax invoice, the goods and the vehicle in transit. Officers can check it at any point on the route.

Searches are high because the stakes are practical

People search for the e-way bill login and the generation steps because they need to dispatch goods today. A delay in login, a forgotten password or a missed Part B can hold up a whole load.

A mistake can turn into a legal dispute

If goods are found moving without a valid bill, the department can detain the goods and the vehicle and ask for tax and penalty. What starts as a form error can become a formal GST dispute.

An e-way bill is a document you generate in minutes, but the cost of getting it wrong can be days of detention and a penalty order.

02Who must generate an e-way bill

An e-way bill is generally required when a registered person moves goods worth more than Rs 50,000 in a vehicle, whether the movement is for supply, for a reason other than supply, or because of an inward supply from an unregistered person.

• The supplier usually generates it when sending goods to a buyer.
• The recipient may generate it when the supplier has not, for example when buying from an unregistered person.
• The transporter generates it, or adds Part B, when the consignor gives the goods for transport.

Some goods are exempt from the requirement, and rules for movement inside a state can differ by state. Check the official notifications for your goods and state before you rely on a general rule.

Before you can use the portal, you need a valid GST registration. If you do not have one yet, see how GST registration works. Your returns also need to stay in order, as covered in how to file GST returns (GSTR-1, 3B and 9).

03Steps to generate an e-way bill online

You generate an e-way bill on the official E-Way Bill portal using your GST-linked login. Follow these steps.

1. Log in. Open ewaybillgst.gov.in and sign in with your username and password. If you are new, register first with your GSTIN and the OTP sent to your registered mobile number.
2. Open Generate New. From the menu, go to E-Way Bill and click Generate New.
3. Choose the transaction. Select Outward or Inward, the sub-type (for example Supply), the document type (invoice, bill, challan) and the document number and date.
4. Fill Part A. Enter the supplier and recipient details, the place of delivery, the goods description, the HSN code, the taxable value and the tax rates.
5. Fill Part B. Enter the transport mode, the distance, and the vehicle number or transporter ID.
6. Submit. The portal gives you a 12-digit E-Way Bill Number (EBN).
7. Print and carry. Download the bill. The person in charge of the vehicle should have the EBN or the printed copy along with the invoice.

You can also generate it through the mobile app, SMS, or by an API linked to your accounting software if you issue many bills.

04Part A and Part B: what goes where

An e-way bill has two parts, and the vehicle details in Part B are what make the bill valid for movement.

If the vehicle changes mid-journey, for example because of a breakdown, the transporter updates Part B with the new vehicle number. Without that update the bill does not match the vehicle on the road.

05Validity, extension and cancellation

The validity of an e-way bill depends on the distance the goods travel, and in the basic case it is one day for every 200 km or part of 200 km.

Extending validity

If goods cannot reach in time because of a delay such as a breakdown or a road closure, the person in charge can extend the validity on the portal, within the time window allowed by the rules.

Cancelling an e-way bill

If the goods are not moved, or the bill was generated by mistake, the generator can cancel it on the portal within a short window, usually 24 hours, and only if it has not been verified in transit. After cancellation you can generate a fresh bill with the right details.

06If goods or a vehicle are detained

If an officer finds goods moving without a valid e-way bill, the goods and the vehicle can be detained or seized under section 129 or section 130 of the CGST Act.

Section 129 and section 130 in plain words

• Section 129 covers detention and release. The owner can usually get the goods released by paying tax and penalty, or by furnishing security, as the section provides.
• Section 130 deals with confiscation, and is generally invoked in more serious cases, such as an intent to evade tax.

What to do first

1. Collect the notice or order, the invoice, the e-way bill and the transport papers.
2. Reply within the time stated on the notice, with proof that the goods and the paperwork match.
3. If an order is passed against you, check the appeal route and time limit.

The appeal route

An order under these sections can be challenged by a first appeal before the Appellate Authority, and then before the GST Appellate Tribunal (GSTAT), which has been set up to hear second appeals under the GST law. Courts and tribunals have also looked at whether a minor, curable error in an e-way bill, such as a blank Part B, should attract a heavy penalty where there is no intent to evade tax. Each case depends on its facts.

This is general information, not legal advice. For a detained consignment, speak to a GST advocate or a tax professional right away. For the wider topic of GST notices and disputes, see how to track GST litigation and notices.

07Where Claw fits

Claw does not generate e-way bills. That is done on the official portal, as above. Claw becomes useful only if a detention or penalty turns into a dispute that you need to follow.

Claw is an all-in-one legaltech platform for Indian advocates, law firms, and corporate legal teams, combining AI-based case search, an AI legal assistant (Legal GPT), case management, and compliance automation across all Indian courts and tribunals.

For a GST dispute, Claw tracks matters across 9,102 forums, so you can follow a case by party name and get updates on hearings and orders, including at the GSTAT. Its case search covers over 30 crore judgments with results in under 5 seconds, which helps when you need earlier rulings on section 129 or 130. If goods are detained or a penalty is imposed, create a free Claw account to track the GST dispute and the GSTAT by party name. The free plan is for individual advocates.

08Sources and further reading

• E-Way Bill portal: ewaybillgst.gov.in
• GST portal: gst.gov.in
• Claw: clawlaw.in

Rules and limits change by notification. Last verified: October 2026. Always check the portal and the latest notifications before you rely on a figure.

09Frequently asked questions