# E-Way Bill — Exemptions and Other Procedural Provisions

## 1. Situations Where E-Way Bill is NOT Required

E-way bill is not required in the following situations:

### (i) Transportation of Specified Goods

LNG for supply
Kerosene oil sold under Public Distribution System (PDS)
Postal baggage transported by postal department
Pearls, semi-precious / precious stones, precious metals & metal clad
Jewellery, goldsmiths' & silversmiths' wares (except imitation jewellery)
Currency
Used personal and household effects
Coral (worked or unworked)

### (ii) Mode-Based Exemptions

Transportation on a non-motorised vehicle (e.g., bullock cart, cycle rickshaw)

### (iii) Nature-Based Exemptions

Exempt goods under GST
Alcoholic liquor for human consumption and the five petroleum products kept out of GST purview
Transportation to or from Nepal / Bhutan
Items treated as no supply under Schedule III
Movement of goods caused by the Ministry of Defence
Consignor is Central / State Government or Local Authority, and transport is by rail
Transportation of empty cargo container
Transportation of empty cylinder for packing LNG (other than for supply)
Goods transported within 20 km for weighment (subject to conditions)

### (iv) Specific Exempt Supplies

Supply of goods to or by unit-run canteens
Supply of heavy water and nuclear fuels by Department of Atomic Energy to NPCIL

### (v) Port / Airport / ICD Movements

Goods transported from customs port, airport, land customs station to an ICD or CFS and vice-versa

## 2. Generation of E-Way Bill by Unregistered Person

Any unregistered person making inter-state transport of handicraft goods must compulsorily generate e-way bill.
Any other unregistered person opting to generate e-way bill shall provide details and get a unique enrolment number for generation.

## 3. Invoice-Wise E-Way Bill (One Invoice = One E-Way Bill)

An e-way bill is invoice-specific.
If multiple invoices are issued between the same consignor and consignee, multiple e-way bills must be generated — one per invoice — even if vehicle, transporter, supplier, recipient are the same and goods are transported together.

## 4. Documents and Devices to be Carried by Person-in-Charge

The person in charge of the conveyance shall carry:

Invoice / bill of supply / delivery challan (as the case may be)
Copy of e-way bill (NOT required in case of movement through rail, air or vessel)

## 5. Verification of Documents and Conveyance

The Commissioner or empowered officer may authorise a proper officer to intercept any conveyance for verifying the e-way bill.

Once physical verification is done during transit, no further verification is allowed within the same state — unless there is specific information of tax evasion.
Summary of inspection must be uploaded on portal within 24 hours.
Final report must be uploaded within 3 days (Commissioner may extend by a further 3 days).
The 24 hours / 3 days are counted from midnight of the date on which the vehicle was intercepted.

## 6. Blocking of E-Way Bill Facility

The e-way bill facility (for outward / supplier side) may be blocked for the following persons. (There is NO restriction on inward supplies — they may still receive goods.)

Type of Taxpayer	Default that triggers blocking
Composition taxpayer	Has not furnished statement for 2 consecutive quarters
Regular taxpayer	Has not furnished return for 2 consecutive tax periods
Regular taxpayer	Has not furnished GSTR-1 for 2 consecutive months or quarters
Any taxpayer	Whose registration has been suspended

However, the Commissioner may allow generation of e-way bill on sufficient cause shown.

Worked example

### Example 1

Multiple Invoices, Same Consignor-Consignee Example

Mr. A sells goods to Mr. B and issues two invoices, even though all goods are transported in the same vehicle on the same day:

Invoice-1: 2,000 pieces × ₹40/piece = ₹80,000
Invoice-2: 1,000 pieces × ₹60/piece = ₹60,000

Required: Two separate e-way bills — one for each invoice. The e-way bill is generated invoice-wise, irrespective of common vehicle/transporter/parties.

### Example 2

Blocking Example

A composition taxpayer has not filed CMP-08 for Q1 and Q2 of the current FY. Result: the taxpayer's facility to generate e-way bill as supplier stands blocked. However, the taxpayer can still be a recipient and goods can move in to him. The block can be lifted by the Commissioner on sufficient cause shown.

⚠️ Common exam mistakes

Generating a single e-way bill for multiple invoices between the same parties even when transported together — each invoice needs its own e-way bill.
Assuming exempt goods or transportation to Nepal/Bhutan still need e-way bill — they do not.
Forgetting that for rail/air/vessel, a physical copy of the e-way bill need NOT be carried.
Confusing blocking — it applies to OUTWARD supplies only; inward supplies are never restricted.
Mixing up the 2-consecutive-quarters rule (composition) with 2-consecutive-tax-periods rule (regular).
Re-inspecting a conveyance within the same state after physical verification — not allowed unless there is specific information of tax evasion.
Not noting that handicraft goods in inter-state movement by unregistered person ALWAYS need an e-way bill.

Reference: Rules 138 to 138E of CGST Rules, 2017 — CGST Rules, 2017 — Rule 138, 138A, 138B, 138C, 138D, 138E

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E-Way Bill: Exemptions, Carriage of Documents, Verification & Blocking

Worked example

⚠️ Common exam mistakes