The e-way bill is an important document required for the movement of goods.

It is mandatory if you are moving goods worth more than INR 50,000 from one place to another. Each e-way bill must have detailed information about the goods being transported.

Additionally, you need an E-way bill to transport goods worth less than INR 50,000 if they are handicraft goods or goods for inter-state job work.

Exceptions when e-way bill are not required:

1. E-Way bill is optional for goods with a value less than INR 50,000. (except in the cases of mandatory E-way bill provisions like the movement of handicraft goods and movement of goods for inter-state job work.)
2. If goods are being transported by a non-motorised conveyance (eg. horse carts or manual carts.)
3. If goods are being transported: from the port, airport, air cargo complex and land customs station to an inland container depot (ICD) or a container freight station (CFS) for clearance by customs, from ICD or CFS to a customs port, airport, air cargo etc. under customs bond, from one customs port/station to another one under customs bond, goods transporte under customs supervision or customs seal.
4. Goods transported within the notified area.
5. Goods transported are in transit from/to Nepal or Bhutan.
6. Goods transported are to/from the Ministry of Defence.
7. If goods are being transported to a weighbridge within 20 kms and back to the place of business by being covered under a delivery challan.
8. If government or local authorities transport goods by rail as a consignor.
9. Used personal and household effects.