E-way bill compliance requires pre-movement documentation, subject to specified exemptions and limited short-distance vehicle-detail relaxation.
E-way bills are electronic GST movement documents generally required before transport of goods where consignment value exceeds Rs. 50,000, including movements other than supply. Responsibility generally lies with the registered person causing movement, with suppliers, recipients and transporters having specified roles. Rule 138 provides value-independent requirements for inter-State job work and specified handicraft movements, alongside exemptions for prescribed goods and movements. A 20 km weighbridge movement with a Rule 55 delivery challan is exempt, whereas specified 50 km intra-State movements only relax Part B vehicle-detail requirements. Wrong particulars require cancellation and fresh generation. (AI Summary)