E-way billRule 138Part-B

E-way bill validity: 200 km a day, extension and Part-B rules

An e-way bill is valid for a set time that depends on the distance. Get the count wrong and a truck stopped on the highway can turn into a penalty. Here is how validity is counted, when to extend, and how Part-B works.

Moharbill team, Hexa Secure Labs

Published 7 Oct 2026 · Updated 17 Oct 2026

6 min read

Key points

  • Normal cargo: 1 day for every 200 km or part of it. Over-dimensional cargo: 1 day for every 20 km.[1]
  • A "day" ends at midnight of the day after the e-way bill is generated, so the first day is often longer than 24 hours.[1]
  • You can extend in a window around expiry when goods can't reach in time.
  • Change of vehicle on the way? Update Part-B before the goods move again.
General information, not tax advice. Checked against the rule text and the NIC e-way bill portal on 17 Oct 2026. This guide has not yet been reviewed by a chartered accountant; confirm with your CA or transporter before you act.

When you need an e-way bill

An e-way bill is needed before goods move when the consignment value is above ₹50,000. For movement inside one state, some states set a higher limit; see e-way bill limits by state. Value is the invoice value including tax, excluding exempt goods.

How validity is counted

DistanceNormal cargoOver-dimensional cargo
Up to 200 km1 day10 days
201 – 400 km2 days20 days
401 – 600 km3 days30 days
Every further 200 km+1 day+10 days

Validity starts when Part-B (the vehicle details) is first entered. Each day runs until midnight of the following day. An e-way bill made at 10 am on the 16th for 150 km is valid until midnight of the 17th.

Extending validity

If goods can't reach in time, for example because of a breakdown, an accident or a natural calamity, the transporter or the supplier can extend the e-way bill. Extension is allowed within 8 hours before or after expiry, and can be done more than once with a reason.[2] You enter the reason, the current place and the remaining distance; the new validity is worked out from that distance.

From 1 January 2025, an e-way bill can be extended only up to 360 days from when it was first generated, and e-way bills can be made only for documents dated within 180 days.[3]

Part-B: when the vehicle changes

  • Transhipment: when goods move from one truck to another, update Part-B with the new vehicle number before they move again.
  • Breakdown: if the truck is replaced, update Part-B; if it is repaired, no change is needed.
  • Transporter adds the vehicle: you can generate Part-A and let the transporter fill Part-B with their transporter ID.

How Moharbill helps

  • The e-way bill is generated from the IRN, with the distance filled from the pincodes.
  • Validity is shown on the bill and in the e-way bill list, with a reminder 8 hours before expiry.
  • Part-B updates and extensions are one action from the e-way bill screen.

E-way bills without the second portal

Generate the e-way bill from the IRN, on the same screen you bill on.

Frequently asked questions

How many days is an e-way bill valid for 500 km?

For normal cargo, 3 days: 1 day for every 200 km or part of it.

When does an e-way bill's day end?

At midnight of the day after the e-way bill was generated, so the first day can be longer than 24 hours.

Can I change the vehicle number?

Yes. Update Part-B with the new vehicle number before the goods move again.

Sources

Read on 17 Oct 2026. Official portal: ewaybillgst.gov.in.

  1. CGST Rules 2017, rule 138, CBIC; NIC e-way bill portal notice: 200 km per day from 01-01-2021 (Notification 94/2020-CT). taxinformation.cbic.gov.in · docs.ewaybillgst.gov.in
  2. NIC e-way bill documents page, "Advisory to Users for Extending Validity of EWB" (within 8 hours before or after expiry; more than once). docs.ewaybillgst.gov.in
  3. NIC, "Updates to E-Way Bill and E-Invoice Systems" (180-day documents and 360-day extension cap from 1 Jan 2025). docs.ewaybillgst.gov.in

Written by the Moharbill team

We build GST billing for distributors at Hexa Secure Labs and write these guides from the rules we code into the product. Spotted something out of date? Tell us and we will fix it within two working days.