Rule-138 Information to be furnished prior to commencement of movement of goods and generation of e-way bill

(1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand
rupees—

• • in relation to a supply; or
  • for reasons other than supply; or
  • due to inward supply from an unregistered person, shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal:
    Provided that the transporter, on an authorization received from the registered person, may furnish information in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal:
    Provided further that where the goods to be transported are supplied through an e-commerce operator or a
    courier agency, on an authorization received from the consignor, the information in Part A of FORM GST EWB-
    01 may be furnished by such e-commerce operator or courier agency and a unique number will be generated on
    the said portal:

Provided also that where goods are sent by a principal located in one State or Union territory to a job worker
located in any other State or Union territory, the e-way bill shall be generated either by the principal or the job
worker, if registered, irrespective of the value of the consignment:
Provided also that where handicraft goods are transported from one State or Union territory to another State or
Union territory by a person who has been exempted from the requirement of obtaining registration under
clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of
the consignment.
[Explanation 1. – For the purposes of this rule, the expression “handicraft goods” has the meaning as assigned to
it in the Government of India, Ministry of Finance, notification No. 56/2018-Central Tax, dated the 23rd October,
2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1056
(E), dated the 23rd October, 2018 as amended from time to time.] [1]
Explanation 2. – For the purposes of this rule, the consignment value of goods shall be the value, determined in
accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan, as the
case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory
tax, integrated tax and cess charged, if any, in the document and shall exclude the value of exempt supply of
goods where the invoice is issued in respect of both exempt and taxable supply of goods.
(2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the
consignee, whether in his own conveyance or a hired one or a public conveyance, by road, the said person shall
generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information
in Part B of FORM GST EWB-01.
(2A) Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the
registered person, being the supplier or the recipient, who shall, either before or after the commencement of
movement, furnish, on the common portal, the information in Part B of FORM GST EWB-01:
Provided that where the goods are transported by railways, the railways shall not deliver the goods unless the e-
way bill required under these rules is produced at the time of delivery.