Rule 138 - Information to be furnished prior to commencement of movement of goods and generation of e-way bill.

E-way bill compliance: mandatory pre-movement information and conveyance updating for regulated inter-state goods movement.

Rule 138 requires persons causing movement of consignments above the prescribed consignment value to furnish Part A details in FORM GST EWB-01 on the common portal before movement; Part B conveyance information must be furnished by consignor/consignee when moving goods by road or by the supplier/recipient for rail, air or vessel movements. Transporters may generate e-way bills based on Part A when consignor/consignee do not generate Part B, may consolidate multiple e-way bills into FORM GST EWB-02, and may be assigned e-way bill numbers for onward movement. The rule sets validity, cancellation and extension procedures and specifies categories of exempted movements.