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    <description>Substitution of rule 138 mandates electronic generation of an e-way bill (FORM GST EWB-01) on the common portal before movement of goods with consignment value above fifty thousand rupees, requiring Part A consignment information and Part B conveyance information to be furnished by consignor/recipient or transporter; generation yields a unique e-way bill number (EBN), allows consolidated e-way bills (FORM GST EWB-02), prescribes validity tied to distance, cancellation within 24 hours subject to in-transit verification, and lists specified exemptions in an Annexure.</description>
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