E-way bill requirement for intra-state goods movement under Rule 138 framework; limited intra-district exemptions retained. The Commissioner requires generation of an e-way bill for intra-state movement of goods except where movements fall within four specified intra-district categories: (1) intra-district movement of all goods in one named category without value restriction; (2) intra-district movement of most goods subject to a consignment-value ceiling; (3) intra-district movement of tobacco and pan masala subject to a lower consignment-value ceiling; and (4) intra-district movement of certain medicines and APIs irrespective of value. Rules 138-138E apply mutatis mutandis.