Pending professional review. This content was drafted with Claude from official sources and has not yet been reviewed by an ArthaKara professional. Verify against the official sources before relying on it.
Simple meaningAn electronic document needed to move goods above a value limit.
Relevant ActCGST Rules, 2017
Section / ruleRule 138
Technical meaning
Electronic way bill generated before movement of goods of value exceeding Rs 50,000, subject to exceptions.
Practical example
A consignment worth Rs 2 lakh needs an e-way bill.
Related terms
Official reference
CGST Rules, 2017, Rule 138
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