BooksIQAn e-way bill is required for MOVEMENT of goods of consignment value EXCEEDING ₹50,000 (inter-state; many states set a higher intra-state threshold, often ₹1 lakh). It has Part A (invoice details) and Part B (transporter / vehicle). Validity is 1 day per 200 km.
Key points
- Under Rule 138, an E-WAY BILL (FORM GST EWB-01) must be generated before the MOVEMENT of goods where the CONSIGNMENT VALUE exceeds ₹50,000 — in relation to a supply, a non-supply transfer (e.g. branch/job-work), or an inward supply from an unregistered person.
- The ₹50,000 threshold applies to inter-state movement;
- for INTRA-STATE movement many states notify a HIGHER threshold (commonly ₹1,00,000).
- PART A captures GSTIN, invoice, value and HSN;
- PART B captures the transporter ID / vehicle number.
- VALIDITY: 1 day for every 200 km (or part thereof) for regular cargo.
- Specified goods are EXEMPT (e.g. exempt goods, goods moved by non-motorised conveyance, certain values).
- Goods of value over ₹50,000 moving with an e-invoice still require an e-way bill.
- Non-generation attracts detention/penalty under §129.
Reference: Rule 138 CGST Rules 2017
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