TaxTMI 
TaxTMI 
E-Way Bill Requirements Under Rule 138: GST E-Way Bill Framework for Movement of Goods, Transit Documents and Validity
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....y from an unregistered person Prior e-way bill compliance is mandatory unless an exception applies Who generates Registered person, transporter on authorisation, e-commerce operator or courier agency in specified cases, or transporter where the consignor or consignee has not generated it Responsibility may shift according to the mode and parties involved Documents Invoice, bill of supply or delivery challan; e-way bill number or copy; in some cases bill of entry or RFID-linked details Documents are the primary proof of lawful movement Validity and cancellation Validity depends on distance and cargo type; cancellation is possible within twenty-four hours if goods are not moved or not moved as declared Controls the life cycle of an e-way bill and its misuse Special regime Rule 138F of the Central Goods and Services Tax Rules, 2017 governs notified intra-State movement of gold, precious stones and similar goods State-specific compliance overlay for selected high-value goods Enforcement Section 129 of the Central Goods and Services Tax Act, 2017 provides for detention, seizure and penalty in case of contravention ....
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....re no e-way bill is required? • What is the legal effect of non-compliance in transit? • How does the special Rule 138F regime operate for selected intra-State movements? Detailed Analysis Rule 138 begins with the main trigger. Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees, whether in relation to a supply, for reasons other than supply, or due to inward supply from an unregistered person, must, before commencement of movement, furnish information relating to the goods in Part A of FORM GST EWB-01 electronically. The rule further states that a unique number is generated on the common portal once the information is furnished. The expression consignment value is defined in the Explanation to Rule 138. It means the value determined under section 15, as declared in the invoice, bill of supply or delivery challan issued for the consignment, and it includes central tax, State or Union territory tax, integrated tax and cess charged, if any. The rule also states that where one invoice covers both exempt and taxable goods, the value of exempt supply of goods is excluded. This definition is importan....
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.... Second, where movement is caused by an unregistered person, the person or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01. Part B is central to road movement. Explanation 2 to Rule 138(3) provides that the e-way bill shall not be valid for movement of goods by road unless the information in Part B of FORM GST EWB-01 has been furnished, except in the specified cases covered by the third proviso to sub-rule (3) and the proviso to sub-rule (5). This is a major compliance safeguard because it prevents a partially filled e-way bill from being treated as complete. The rule also covers special logistical situations. Where the goods are transported for a distance of up to fifty kilometres within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier, recipient or transporter may not furnish the conveyance details in Part B. Likewise, where goods are transferred from one conveyance to another, the consignor, recipient or transporter must update the conveyance details before transfer and further movement, subject to the fifty-kilometre local movement ....
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....d for fifteen days for updation of Part B. Validity is governed by Rule 138(10). For goods other than over-dimensional cargo and multimodal shipment involving at least one leg by ship, the validity is one day for up to two hundred kilometres and one additional day for every additional two hundred kilometres or part thereof. For over-dimensional cargo and the specified multimodal shipment, the validity is one day for up to twenty kilometres and one additional day for every further twenty kilometres or part thereof. The Commissioner may extend validity by notification for specified categories of goods, and in exceptional circumstances, including trans-shipment, the transporter may extend validity after updating Part B, if required. The rule also states that the validity may be extended within eight hours from the time of expiry. Rule 138(11) and (12) provide an important transactional safeguard. The details of the e-way bill are made available to the supplier or recipient, as the case may be, on the common portal, and the supplier or recipient must communicate acceptance or rejection of the consignment. If no communication is made within seventy-two hours of the details being m....
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....38A further recognises that, where invoice is issued in the QR code with embedded IRN format under Rule 48, the QR code may be produced electronically in lieu of the physical tax invoice, and Part A of FORM GST EWB-01 may be auto-populated from FORM GST INV-1. This is a documentary safeguard because it aligns invoice verification with e-way bill data rather than treating them as isolated documents. For a special class of goods, Rule 138F creates an intra-State compliance system for goods specified against serial numbers 4 and 5 of the Annexure to Rule 138(14), namely pearls, precious stones, precious metals and jewellery-related items. The rule applies only where the Commissioner of State tax or Union territory tax mandates furnishing of information and the consignment value exceeds such amount, not below rupees two lakhs, as may be notified in consultation with the jurisdictional central tax authority. In such a case, every registered person causing intra-State movement of the specified goods must furnish Part A before commencement of movement and a unique number is generated. Part B is not required for that special category, and the provisions of Rule 138(10), (11) and (12) an....