E-Way Bill Compliance Services in Gurgaon

E-way bill compliance is the end-to-end obligation to generate a valid e-way bill on the GST e-way bill system before moving goods worth more than Rs. 50,000, to keep it valid for the whole journey, and to ensure its data matches your invoice and GST returns. It sits under Section 68 of the CGST Act and Rules 138 to 138E of the CGST Rules, 2017.

From 1 August 2026, the Ship-To GSTIN is a mandatory field in Bill-To/Ship-To and Combination transactions wherever the party receiving the goods is registered. Where the consignee is unregistered, “URP” must be entered. If the field is blank, invalid, or the same as the Bill-To GSTIN, e-way bill generation will fail. The change was originally set for 15 June 2026 and was deferred to allow ERP and API readiness.

Rs. 50,000 for inter-state movement, uniformly across India. For intra-state movement each State sets its own threshold  Rs. 50,000 in Uttar Pradesh, Rs. 1,00,000 in Maharashtra, Delhi, Tamil Nadu and Punjab, and up to Rs. 2,00,000 for within-city movement in Rajasthan.

One day for every 200 km for regular cargo, and one day for every 20 km for over-dimensional cargo. Validity starts when Part B is first entered and expires at midnight on the last day, not 24 hours after generation.

Yes, but only within a narrow window from 8 hours before expiry to 8 hours after with a valid reason such as vehicle breakdown, natural calamity, trans-shipment delay or a law-and-order disruption, and updated Part B details. Extensions are capped at 360 days from the original date of generation. Outside that window the only option is to stop the goods and generate a fresh e-way bill.

Under Rule 138E, a GSTIN is blocked once GSTR-3B has not been filed for two consecutive tax periods (or CMP-08 for two consecutive quarters). Filing the pending returns restores the facility automatically. In hardship cases you can apply to the jurisdictional officer in Form EWB-05, and unblocking is granted in Form EWB-06.

Under Section 122, Rs. 10,000 or the tax sought to be evaded, whichever is higher. Under Section 129, on detention in transit, the penalty is 200% of the tax payable where the owner comes forward, or 50% of the value of the goods where they do not. Goods and the vehicle can be detained on the spot, and Section 130 confiscation can follow.

It can be cancelled within 24 hours of generation, provided the goods have not moved and the e-way bill has not already been verified by an officer. It cannot be edited only Part B vehicle details can be updated. To correct anything in Part A, cancel within the window and regenerate.

Yes, subject to the threshold your State has notified. Several States apply a higher limit than Rs. 50,000 for intra-state movement, and a few exempt certain goods entirely, so the answer depends on the State of movement and the goods involved.

E-way bill support runs through the national GST helpdesk on 1800-103-4786 and the GST Self Service Portal at selfservice.gstsystem.in. State-specific escalation for Uttar Pradesh is handled by the UP State Tax Department helpdesk and the State nodal officer listed on the official e-way bill Contact Us page. [VERIFY the exact UP nodal number before publishing.]

Not yet the EWB Closure facility introduced from 1 August 2026 is voluntary and carries no penalty for non-use. It allows the supplier, recipient, transporter or authorised driver to record delivery on the date of delivery or the next day. We still recommend closing as routine, because open e-way bills against undelivered consignments look like anomalies in the department’s analytics.

No. An e-invoice reports the transaction to the invoice registration portal; an e-way bill authorises the physical movement of goods. Where e-invoicing applies to you, the IRN auto-populates Part A of the e-way bill  but Part B, validity and closure remain your obligation.