E-way bill rules updated: RFID mapping, validity periods, transporter duties and exemptions clarified nationwide compliance. Substituted rule 138 establishes a comprehensive e-way bill regime: consignors or recipients must furnish Part-A on the common portal before movement where consignment value exceeds fifty thousand rupees; Part-B must be furnished by consignor/recipient or transporter; transporters may generate consolidated e-way bills; an EBN is issued; e-way bills have prescribed validity based on distance with cancellation and exemption provisions; the Annexure lists goods exempt from e-way bill requirements.