Explanation
E-way bill is governed by CGST Rule 138. It is mandatory when goods worth > ₹50,000 are transported: inter-state (all cases), intra-state (threshold varies by state — some have ₹1 lakh or other limits). The consignor, consignee, or transporter can generate it on ewaybillgst.gov.in or via API. An e-way bill has Part A (invoice details) and Part B (vehicle/transporter details). Validity: 1 day for up to 200 km, 1 day additional per 200 km. E-way bills that don't match the e-invoice IRN are flagged for scrutiny. Not required for exempt goods, non-motorised transport, within certain distances. Verify on the e-way bill portal.