E-way bill requirements for movement of goods over fifty thousand rupees updated with RFID, verification, and reporting rules. Substituted rule 138 mandates generation of an e-way bill (FORM GST EWB-01) on the common portal before movement of goods exceeding fifty thousand rupees, specifying Part A and Part B data, obligations for consignor/consignee/transporter, transporter-generated and consolidated e-way bills (EWB-02), validity tied to distance with portal-issued EBN, cancellation and deemed acceptance rules, and an annexure of exempted goods.