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Central regulation

E-Way Bill for Goods Movement

Mandatory electronic waybill for inter-state movement of goods with consignment value above Rs 50,000 (Rs 1 lakh in some states for intra-state). Generated on the e-way bill portal before goods start moving.

Check this for your businessThe Compliance module

Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act.

Definition

Mandatory electronic waybill for inter-state movement of goods with consignment value above Rs 50,000 (Rs 1 lakh in some states for intra-state). Generated on the e-way bill portal before goods start moving.

What it means in practice

E-Way Bill for Goods Movement is administered by GSTN / CBIC. The obligation is grounded in CGST Rules, 2017 — Rule 138 (Rule 138).

Validity: 1 day per 200 km. Intra-state thresholds vary — Tamil Nadu Rs 1 lakh, West Bengal Rs 1 lakh; most states retain Rs 50,000.

Triggers (applicability conditions)

Compliance radar in LuckPanda checks these conditions against a business profile to decide whether this rule applies.

  • moves_goods_above_50k=true

Deadlines and penalty

Cadence
Ongoing · Continuous
Next due
No fixed date Ongoing duty
Penalty for default
Goods carried without e-way bill: detention + tax + 100% penalty (Sec 129), or fine of Rs 10,000 minimum.

This obligation has no fixed calendar date: it depends on when you start, your licence date or your registration.

Citations

E-Way Bill for Goods Movement by state