Cases when E-Way bill is Not Required:-

In the following cases it is not necessary to generate e-Way Bill:

• The mode of transport is non-motor vehicle

• Goods transported from Customs port, airport, air cargo complex or land customs station to Inland Container Depot (ICD) or Container Freight Station (CFS) for clearance by Customs.

• Goods transported under Customs supervision or under customs seal

• Goods transported under Customs Bond from ICD to Customs port or from one custom station to another.

• Transit cargo transported to or from Nepal or Bhutan

• Movement of goods caused by defence formation under Ministry of defence as a consignor or consignee

• Empty Cargo containers are being transported

• Consignor transporting goods to or from between place of business and a weighbridge for weighment at a distance of 20 kms, accompanied by a Delivery challan.

• Goods being transported by rail where the Consignor of goods is the Central Government, State Governments or a local authority.

• Goods specifed as exempt from E-Way bill requirements in the respective State/Union territory GST Rules.

• Transport of certain specified goods- Includes the list of exempt supply of goods, Annexure to Rule 138(14), goods treated as no supply as per Schedule III, Certain schedule to Central tax Rate notifications.