E way bill requirement: pre movement electronic furnishing and unique e way number mandate for consignments above the threshold. The substitution of rule 138 requires registered persons causing movement of goods above the consignment value threshold to furnish Part A on the common portal and generate an e way bill number; Part B must be furnished or updated by consignor/consignee or transporter for road movements, with provisions for rail/air/vessel, consolidated bills, validity linked to distance with extension mechanisms, electronic cancellation within twenty four hours unless verified in transit, and specified exemptions where e way bills are not required.