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<h1>E-Way Bill Required for Goods Over 50,000: Rule 138 of CGST Rules 2017 Explained</h1> Under the Central Goods and Services Tax Rules, 2017, Rule 138 mandates that registered persons must provide information electronically via FORM GST EWB-01 on the common portal before moving goods exceeding fifty thousand rupees in value. This applies to goods moved for supply, other reasons, or inward supply from unregistered persons. An e-way bill, generated on the portal, is required for transportation by road, rail, air, or vessel. Exceptions include goods transported for short distances within a state, non-motorized conveyance, or specific goods listed in the annexure. The e-way bill's validity varies by distance, and it can be extended under certain conditions.