E-way bill waiver for motor vehicle road testing requires bond, delivery challan, records, and monthly reporting under MGST rules. Permission is granted to waive the requirement of an e-way bill for motor vehicles removed for road testing where movement is otherwise than by way of supply under rule 138A(5) of the MGST Rules, 2017. The waiver is limited to road testing and is subject to execution of a bond, removal under delivery challan, carriage of trade plate, maintenance of dispatch and return records, monthly reporting, and furnishing of further information when required. Non-compliance permits revocation of the permission, which is valid up to 31 March 2026.