The Government has reacquainted the concept of the E-Way Bill in order to track the movement of goods and to avoid tax evasion. E-Way Bill generation is compulsory in case of movement of goods by any individual having GST registration where the consignment value that exceeds INR 50,000. However, under certain situations, E-Way Bill generation is not required and the same situations are listed down below in this article.

Meaning Of E-Way Bill Rule 138

E-Way Bill is only mandatory while transporting any consignment for value more than Rs. 50,000. It is required even in case of purchase of goods from the unregistered person (URD) by Registered Person.

Rule 138 of GST

As per supplies of Rule 138 (14) of CGST Rules, no E-Way Bill is required to be generated under the subsequent situations:

1. E-way bill is non-essential to be generated when the subsequently mentioned goods are being transported:

1. When Liquefied petroleum gas is supplied to household and to non-domestic exempted category (NDEC) customers;
2. When Kerosene oil sold under PDS;
3. When Postal baggage transported by Department of Posts;
4. When Natural or cultured pearls and precious or semi-precious stones; precious metals cladded with precious stones are transported;
5. When Jewellery, goldsmiths and silversmiths wares and other articles are transported;
6. When Currency is transported;
7. When used personal and household materials are transported;

2.When Coral, unworked (0508) and worked coral (9601) are transported

3. When goods are transported from customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs, E-way bill isn't required.

4. When goods are being transported by a non-motorised conveyance, E-way bill generation isn't required.

5.When the subsequent goods are being transported, the E-Way Bill isn't required to be generated;

1. Alcoholic liquor for human consumption
2. Petroleum crude
3. High-speed diesel
4. Motor spirit (commonly referred to as petrol)
5. Natural gas,
6. Aviation turbine fuel
7. When there's no supply as per provisions mentioned in Schedule III of the Act, E-Way Bill isn't required.

6.When Central Government, government or an area authority acting as a consignor undertakes transport of products by rail, then no E-way bill is applicable.

7.When goods are moved by the defence formation under Ministry of defence as consignor or consignee, then no E-Way Bill is demanded.

 When empty cargo containers are within the moving then no E-Way Bill is often enforced 

8.When goods are being transported for weighing purpose and therefore the distance isn't quite 20 Kms from the place of the business of the consignor to the weighbridge or the other way around, E-Way Bill generation isn't required. But, the movement of products must be amid a delivery challan.

9.When goods laid out in the schedule appended to notification no. 2/2017-Central Tax (Rate) dated 28.06.2017 is being transported, aside from de-oiled cake, then in such case E-Way Bill isn't required to be generated.

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