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Under the central GST rule, an e-way bill is generally required before goods begin moving when a registered person causes a consignment valued at more than ₹50,000 to move for a supply, for another reason, or because of an inward supply from an unregistered person. The threshold is not a blanket exemption: certain inter-state movements require a bill regardless of value, while specified goods and routes are exempt. State or Union territory rules can also affect intra-state movements.
When is an e-way bill required?
Central GST Rule 138 applies when a registered person causes goods to move and the consignment value exceeds ₹50,000. The required information must be furnished before the movement begins. A sale is not essential: the rule covers movement in relation to a supply, movement for reasons other than supply, and movement due to an inward supply from an unregistered person.
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That means a transfer, return or other non-sale movement should not be treated as exempt merely because no sale is taking place. The relevant question is whether the movement falls within the rule, meets the applicable value test, and is covered by an exception or exemption.
How to calculate the ₹50,000 threshold
For e-way bill purposes, consignment value is based on the value declared in the invoice, bill of supply or delivery challan, with applicable central tax, state or Union territory tax, integrated tax and cess included.
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- If the document contains both taxable and exempt goods, exclude the value of the exempt supply when calculating the consignment value for this purpose.
- Do not add transporter freight to the consignment value for this calculation.
- The general trigger is value exceeding ₹50,000. A consignment valued at exactly ₹50,000 does not cross that general threshold, although a below-threshold rule may still require a bill.
When can a bill be required below ₹50,000?
Rule 138 contains specific cases where the general threshold does not apply. In particular, the principal must generate an e-way bill for goods sent to a job worker in another state, irrespective of consignment value. Specified inter-state movement of handicraft goods by a person exempt from registration under the referenced provisions also requires a bill irrespective of value.
These are defined exceptions, not a general rule that every small consignment needs a bill. Check whether the exact goods, parties and route fit the specified category.
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Which movements are exempt?
The official e-way bill FAQ names examples including empty cargo containers, goods moving under customs seal, and goods in transit to or from Nepal or Bhutan. The rules also treat rail transport separately: railway personnel are not required to carry the e-way bill with the goods, but where a bill is required it must be produced when the goods are delivered.
These examples do not replace checking the full current list in Rule 138(14), the notifications it refers to, and any applicable state or Union territory orders. An exemption depends on the goods and circumstances of the movement; a low value, short distance or non-sale purpose alone does not establish an exemption.
Who has to generate the e-way bill?
Depending on the transport arrangement and the applicable provisions, the bill may be generated by the registered consignor, the registered consignee or the transporter. The party responsible should ensure the required information is furnished before movement starts; the answer is not always simply “the seller.”
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Check the route and portal before dispatch
- Identify the movement. Confirm whether it is for a supply, for another reason, or an inward supply from an unregistered person.
- Calculate the consignment value. Use the invoice, bill of supply or delivery challan, include applicable taxes and cess, exclude the value of exempt goods in a mixed taxable-and-exempt document, and leave out transporter freight.
- Check special cases and exemptions. Determine whether an irrespective-of-value rule or a listed exemption applies to the goods and movement.
- Check the jurisdiction. For an intra-state movement, verify the current notification or order for the state or Union territory involved; the central threshold alone may not settle the local treatment.
- Confirm the current portal requirements. Check current e-way bill system advisories and transport-mode or GSTIN-related restrictions before attempting generation. Portal operation can change, so do not rely on older FAQ text for time-sensitive filing details.
Without the specific state or Union territory and route, it is not possible to give a definitive intra-state threshold. For a particular dispatch, confirm the current rule and notification for that jurisdiction before the goods move.
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