Central regulation
E-Way Bill for Goods Movement
Mandatory electronic waybill for inter-state movement of goods with consignment value above Rs 50,000 (Rs 1 lakh in some states for intra-state). Generated on the e-way bill portal before goods start moving.
Definition
Mandatory electronic waybill for inter-state movement of goods with consignment value above Rs 50,000 (Rs 1 lakh in some states for intra-state). Generated on the e-way bill portal before goods start moving.
- SourceCGST Rules, 2017 — Rule 138 — Rule 138ewaybillgst.gov.in
What it means in practice
E-Way Bill for Goods Movement is administered by GSTN / CBIC. The obligation is grounded in CGST Rules, 2017 — Rule 138 (Rule 138).
Validity: 1 day per 200 km. Intra-state thresholds vary — Tamil Nadu Rs 1 lakh, West Bengal Rs 1 lakh; most states retain Rs 50,000.
- SourceCGST Rules, 2017 — Rule 138 — Rule 138ewaybillgst.gov.in
Triggers (applicability predicates)
These predicates are evaluated by Compliance Radar's applicability engine against a business profile to decide whether this rule applies.
moves_goods_above_50k=true
Deadlines and penalty
Cadence: ongoing
Penalty for default: Goods carried without e-way bill: detention + tax + 100% penalty (Sec 129), or fine of Rs 10,000 minimum.
Citations
- SourceCGST Rules, 2017 — Rule 138 — Rule 138ewaybillgst.gov.in