Cases where e-way bill is not required?

Eway-Bill not required- getsetbusiness 

E-Way Bill is an electronic waybill which is necessary for the movement of goods and it can be generated on the E-way Bill Portal. E-way bill is required for transport of goods of more than INR. 50,000 (Single Invoice/bill/delivery challan) in value by a registered person. Whenever an e-way bill is generated from online portal https://ewaybill.nic.in  a unique e-way bill number (EBN) is allocated and it is to be used by the supplier, recipient, and the transporter for transport of goods.

To shrink the hardship of GST and E-way bill system, smaller consignments of value less than INR 50000/- has been exempted from the requirement of carrying E-way bill while being transported. However, there is a mandatory need of carrying E-way bill even if the value of goods being transported is less than INR 50000/-

  1. Sending material Inter-state for Job work in another state
  2. Handicraft goods transported Inter-state and the dealer is exempted from GST registration under Notification No. 32/2017-CT dated 15-09-2017

If a registered person or a transporter wishes to generate E-way bill for goods of value less than INR 50000/- he can do so on his will (Read the first proviso to rule 138(3) of CGST Act).

When is an E-way bill not required?

  • Rule 138 (14) of CGST Rules provides for the cases where an E-way bill is not required to be generated:
  • The goods are being transported by a non-motor vehicle,
  • Transportation of Alcoholic liquor meant for human consumption, Petroleum Crude and its by-products such as Diesel, Petrol, Kerosene, natural gas and aviation fuel
  • Where the goods being transported are covered under Schedule III of the CGST Act ( does not amount to supply)
  • Transit cargo transported to or from Nepal or Bhutan
  • Goods transported from Customs port, airport, air cargo complex or land customs station to Inland Container Depot (ICD) or Container Freight Station (CFS) for clearance by Customs.
  • Any movement of goods caused by defence formation under Ministry of defence as a consignor or consignee
  • When the goods are being transported by rail and the consignor is central government, state government or any local authority.
  • Goods transported under Customs supervision or under customs seal
  • Goods transported under Customs Bond from ICD to Customs port or from one custom station to another.
  • Transportation of empty Cargo containers,
  • Transportation of goods accompanied by a delivery challan to and fro up to 20 KMs to a weighbridge (Dharamkanta) for weighment.
  • In respect of the movement of goods within such areas as are notified under rule 138 (14)(d) of the GST rules of the concerned state.
  • Transportation of items exempt under Notification Nos. 2/2017-CT (Rate) and 2/2017-IT (Rate) dated 28-06-2017. Such as Fresh Meat, Chicken, Eggs, Milk, Butter, Honey, fresh fruits and vegetables, Flour, besan, bread etc
  • When the goods transported are exempt from tax under notification no 7/2017-CT dated 28-06-2017 (exempts supplies of goods from Canteen store department) and notification no 26/2017-CT dated 21-09-2017 ( exempts inter-state supply of heavy water and nuclear fuel by the department of atomic energy to Nuclear Power Corporation Ltd)

Annexure A to the rule 138(14) of CGST Rules specifies for the goods transport of which does not require an E-way bill:

  • Liquefied Petroleum Gas (LPG) for supply to households and non-domestic exempted category (NDEC) customers).
  • Kerosene oil sold through PDS
  • Postal baggage transported by the Department of Post.
  • Natural or cultured pearls and precious or semi-precious stones; precious metals and metal clad with precious metal
  • Jewellery, goldsmith and silversmith wares and other related articles
  • Currency
  • Used personal and household effects
  • Coral, Unworked and worked coral.

Also Read:

E way bill- Important things to be kept in mind by a transporter

E Way Bill- Important Points to keep in mind by supplier and recipients


Hope the information will assist you in your Business & Professional Endeavors. In case of any query/ information, please do not hesitate to write back to us.


Thanks & Best Regards,                                                    
Tax Team, Get Set Business Solutions
305, Nipun Plaza, Sector-4, Vaishali, Ghaziabad, UP, New Delhi-NCR area, India, 201010.
|Tel: – +91 120 402 6320, | Mail : – info@getsetbusiness.com | Website: – www.getsetbusiness.com | 
Disclaimer: The contents of this document are solely for informational purpose. It does not constitute any professional advice or recommendation of the firm. Neither the authors nor firm and its affiliates accepts any liabilities for any loss or damages. Also for Losses or damages arising out of any information or for any actions taken in reliance thereon. Readers are advised to consult the professional for understanding applicability of this article in the respective scenarios. While due care has been taken in preparing this document. The existence of mistakes and omissions herein is not ruled out. No part of this document should be distributed or copied (except for personal, non-commercial use) without our written permission.

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