Generate an E‑Way Bill before movement when rule 138 applies—commonly where consignment value exceeds ₹50,000—unless a specific exception applies. Use the official interoperable portals, complete Part A and the transport details required for Part B, and preserve the EBN with the invoice or challan. The second portal was released on 1 June 2024; 2025 brought interoperability and authentication enhancements, not its original launch.
How this 2026 guide was prepared
The supplied draft was treated as a topic brief, not as legal authority. Outdated portal dates, overbroad thresholds, invented procedures and incorrect rate or format claims were corrected against official GST, CBIC, GST Council and India Code materials available on 2026-07-28.
Effective-date warning: GST rates, exemptions, portal screens and due dates can change. Confirm the live notification and return period before acting.
What the portals do
The NIC-operated E‑Way Bill system supports generation, vehicle updates, cancellation, validity extension in permitted circumstances, consolidated E‑Way Bills, reports and verification. The original portal and E‑Way Bill 2 are interoperable resilience channels; use only official GST/NIC domains and never enter credentials into look-alike sites.
When generation is required
Rule 138 generally uses consignment value exceeding ₹50,000, but mandatory cases, state variations and exemptions must be checked. Generate before movement. Exempt goods, specified movements, non-motorised conveyance and other listed cases may be outside the requirement; agricultural goods are not automatically exempt as a class.
Login, registration and 2FA
A GST-registered person first enrols the GSTIN on the E‑Way Bill system and creates a portal username and password. Transporters without GST registration may enrol using ENR-01 and receive a 15-character TRANSIN. Current security requirements include two-factor authentication for affected users; OTP is not necessarily requested on every ordinary login in the way the source draft suggests.
Information and documents checklist
Keep the tax invoice, bill of supply or delivery challan; supplier and recipient GSTIN where applicable; dispatch and delivery pincodes; document number and date; taxable value; HSN, description, quantity and unit; mode, approximate distance, transporter ID or transport document; and vehicle number where required. Part A describes the consignment; Part B completes transport particulars.
Generate, update, cancel and extend
After login choose E‑Waybill → Generate New, select inward or outward and the correct subtype, enter document, party, item and transport data, then validate and submit. Update vehicle details when the conveyance changes. Cancellation is ordinarily permitted within 24 hours if verified in transit has not occurred; rejection by the recipient has its own 72-hour rule. Validity extension is limited to prescribed circumstances and timing.
E‑invoice and mobile/SMS use
Eligible e‑invoice users can supply transport details through an authorised IRP so an E‑Way Bill is generated with, or later against, the IRN. SMS facilities require registered mobile setup and use prescribed command formats; do not describe SMS alerts as a substitute for carrying or producing the legally required documents.
Need a transaction-specific GST review?
Check registration, classification, value, place of supply, input credit, documents and return treatment before filing.
Request GST supportFrequently asked questions
Is every invoice above ₹50,000 covered?
Not automatically. Apply rule 138, state notifications, exempt movements and the nature of the goods.
Was E‑Way Bill 2 launched in July 2025?
No. The official portal records release on 1 June 2024; later advisories expanded interoperability.
Can an E‑Way Bill be cancelled after 24 hours?
Ordinary portal cancellation is limited to 24 hours and is unavailable after verification in transit.
Is a separate E‑Way Bill needed for each vehicle?
Transshipment and multiple-vehicle movements require the prescribed update or multi-vehicle procedure; do not simply duplicate the original document.
Is the username the GSTIN?
No. The portal username is created against the GSTIN or transporter enrolment.
Can an unregistered transporter enrol?
Yes, through the prescribed transporter enrolment process and TRANSIN.
Must a paper printout always be carried?
The person in charge must carry prescribed documents or mapped electronic identifiers; check rule 138A and the mode used.
