E-way bill is not required to be generated in the following cases:

A. Transport of goods as specified in Annexure to Rule 138 of the CGST Rules, 2017 which is reproduced below:

B. Goods being transported by a non-motorised conveyance


C. Goods being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs

D. Movement of goods within such areas as are notified under rule 138(14) (d) of the SGST Rules, 2017 of the concerned State; and

E. Consignment value less than Rs. 50,000/

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