E-way bill requirements govern goods movement through consignment valuation, electronic reporting, transport-specific compliance, validity periods and exemptions.

E-way bill compliance under Rule 138 of the Central Goods and Services Tax Rules, 2017 requires a registered person causing movement of goods with a consignment value exceeding Rs. 50,000 to furnish Part A of FORM GST EWB-01 electronically before movement. This applies to movement for supply, other purposes and inward supply from an unregistered person. Consignment value includes applicable taxes and cess shown in the invoice, bill of supply or delivery challan, but excludes exempt goods where the invoice covers both taxable and exempt supplies.

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