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Rule 138 GST Compliance

E-Way Bill Rule & Exemption Checker

Verify whether your shipment requires an electronic waybill based on consignment value and state thresholds.

Supply Type
₹
Consignment value includes Taxable Value + CGST/SGST/IGST + Cess.

Exempt from E-Way Bill Generation

Intra-State Movement

Consignment value of ₹65,000.00 is within the exempt threshold limit of ₹1,00,000.00.

Applicable Limit:₹1,00,000.00₹1,00,000 (State exemption notification for Maharashtra)
Route Classification:Maharashtra → MaharashtraCGST + SGST applies

Required Shipping Documents

  • Tax Invoice / Bill of Supply: Original invoice accompanying vehicle.
  • E-Way Bill Printout or EWB Number: 12-digit number for physical verification.
  • Transporter ID & Vehicle Reg No: In Part-B of E-Way Bill for transport over 50 km.
  • Delivery Challan: For job work, exhibitions, or goods sent for approval.

Common Statutory Exemptions

  • Services: Rule 138 applies exclusively to movable goods.
  • Exempted Goods: Fresh agricultural produce, milk, vegetables, LPG.
  • Non-motorized Conveyance: Hand carts or manual transport.
  • Port to CFS/ICD: Movement under customs supervision.

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Rule 138 Transport Regulations

Comprehensive E-Way Bill Compliance & Rule 138 Guide

Understand statutory thresholds, distance-based validity calculations, Part-A vs Part-B requirements, and severe Section 129 transit penalties.

1. Statutory Threshold Limits (Inter-State vs Intra-State)

Determining mandatory e-way bill generation triggers

Inter-State Transit (All India)
₹50,000 Threshold

When goods cross any state border (e.g., Gujarat to Maharashtra), an E-Way Bill is mandatory if the invoice consignment value (including IGST and cess) exceeds ₹50,000. No state has the power to dilute this central threshold.

Intra-State Transit (State Relaxations)
₹50,000 or ₹1,00,000

While the default Central limit is ₹50,000, key states (including Maharashtra, Delhi, West Bengal, Bihar, Tamil Nadu, and Rajasthan) have issued special notifications raising the intra-state threshold to ₹1,00,000.

2. Distance-Based E-Way Bill Validity Schedule

How transit duration is calculated under amended CGST rules

Standard Commercial Cargo

1 Day per 200 km

For everyday road transport in normal trucks and carriers. For example, a 750 km journey receives 4 calendar days of legal validity (200 + 200 + 200 + 150 km).

Over Dimensional Cargo (ODC)

1 Day per 20 km

For oversized heavy machinery carriers or multimodal journeys where at least one leg involves sea transit. A 100 km haul receives 5 calendar days.

3. Road Interception & Section 129 Penalties

Statutory consequences of transporting without an active E-Way Bill

200% Tax Penalty (Section 129(1)(a))

If intercepted without a valid E-Way Bill or with an expired document, goods are detained. The transporter or owner must pay a mandatory penalty equal to 200% of the tax payable to obtain provisional release.

Confiscation under Section 130

If the penalty is not discharged within 14 days of detention, authorities initiate confiscation proceedings and auction of both the consignment and the transport vehicle.

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E-Way Bill FAQs

Authoritative guidance on Rule 138 rules and transport compliance in India

An Electronic Way Bill (E-Way Bill) is a statutory document generated on the ewaybillgst.gov.in portal under Rule 138 of the CGST Rules, 2017. It is mandatory for any commercial movement of physical goods where the total consignment value (including taxes) exceeds ₹50,000 for inter-state transit, or exceeds state-specific limits (₹50,000 to ₹1,00,000) for intra-state transit.