E-Way Bill Mandatory for Goods Over Rs. 50,000; Non-Compliance Penalties Under CGST Act, 2017

An e-way bill (FORM GST EWB-01) is a mandatory electronic document for transporting goods valued over Rs. 50,000 under a single invoice. It comprises Part A, detailing the supplier, recipient, and goods, and Part B, containing transport details. Certain goods, such as LPG, kerosene, and postal baggage, are exempt from this requirement. The e-way bill must be generated before the movement of goods, and non-compliance attracts penalties under the CGST Act, 2017. Transporters must enroll on the common portal and can generate consolidated e-way bills for multiple consignments. The validity of the bill depends on the distance traveled, and physical verification may be conducted by authorized officers.