When is the E-Way Bill Not Required? Understanding the Exemptions in 2025

One of the most essential elements of GST compliance that most business owners get confused with is the e-way bill exemption, which results in penalties. Although it is not a secret that e-way bills are mandatory when transporting goods worth over ₹50,000, it is also necessary to know the exceptions to the rule. Is there some exception to a small consignment? But what kinds of goods or methods of transport?

To answer this question, we are going to discuss cases when an e-way bill is not required, along with the list of goods exempted from an e-way bill​ and also in what cases an e-way bill is required for exempted goods, in this blog. 

Cases When an E-Way Bill is Not Required

As a small business owner, you may wonder, ‘When will I not need to generate an e-way bill?’ According to Rule 138(14) of the Central Goods and Services Tax Act, 2017, there are several cases where e-way bills are not required. Here are the details of such cases: 

Goods Worth Less Than ₹50,000

As long as your consignment worth is less than ₹50,000, you don’t need an e-way bill. Let’s say you are transporting a small consignment of home-made pickles between Chennai and Coimbatore and ₹30,000 rupees, and you do not have to issue an e-way bill. However, in the case of handicraft goods or goods being transported for job work, an e-way bill is required irrespective of the value of the goods. 

Non-Motorised Transport

If you are transporting goods via a non-motorised medium of transport, such as a horse cart, bullock cart, or even a hand-pulled rickshaw, in such cases, you don’t have to issue an e-way bill. 

Government Supplies 

No e-way bill is required in case the Central Government, State Government, or local authority is transporting goods by rail. This is also the case where the Ministry of Defence has been involved as a consignor or consignee.

Customs-Related Movements

Goods that are in transit under customs supervision, such as between a port or airport and an inland container depot (ICD) or container freight station (CFS) to clear customs, in such cases, the e-way bill is exempted. 

Goods transported on customs bond or as transit cargo to Nepal or Bhutan are exempted under this exemption as well.

Short-Distance Weighbridge Trips

In case you are taking your goods to a nearby weighbridge within a 20 km radius of your business and having a delivery challan on the return journey, you need not create an e-way bill. 

This is convenient to the businesses that require regular weight checks but do not want to take the trouble of producing a bill each time.

Empty Cargo Containers

No e-way bill is needed when you are moving empty cargo containers. This is a much-needed practical exemption for logistics companies. 

No-Supply Transactions

When goods are moved for purposes other than supply, for example, exhibitions, demonstrations, or job work, within certain conditions, in such cases, e-way bills are exempted. 

Read More: Pin to Pin Distance For E-Way Bill 

List of Goods Exempted from E-Way Bill

The following is the list of goods that are exempted from generating an e-way bill for transportation: ​

1. Seafood and Marine products

• Crustaceans
• Molluscs
• Prawn or shrimp seeds
• Live fish
• Fish fillets or fish meat
• Other aquatic invertebrates

2. Meat products

• Fresh or frozen bovine animals
• Sheep or goats
• Pig fat and poultry fat
• Horses or mules
• Edible offal meat

3. Grocery Products

• Coffee Beans
• Oats rice
• Maize
• Cereal grains and flour
• Natural honey
• Eggs

4. Milk and Dairy Products

• Buttermilk
• Curd
• Lassi
• Paneer
• Fresh milk and raw milk

5. Fruits and Vegetables

• Bananas
• Grapes
• Apples and Pears
• Dates and figs
• Mangos
• Cherries and peaches
• Melons and papayas
• Cabbages and cauliflowers
• Potatoes, tomatoes, and onions
• Lettuce
• Cucumbers

6. Other Products

• LPG for domestic use
• Kerosene oil for public distribution
• Postal baggage transported by the Department of Posts
• Natural or cultured pearls and precious or semi-precious stones
• Goldsmith or silversmith wares and jewellery
• Currency
• Used personal and household effects
• Coral, unworked and raw
• Printed books, newspapers, and journals
• Judicial and non-judicial stamp papers

Source: For detailed list of goods exempted from e-way bill, please refer to the official E-Way Bill Rules PDF

A Real-Life Story 

Rajesh is a vegetable wholesaler in Delhi. He had been delivering a truck of fresh tomatoes and onions to Gurgaon’s market last year. He thought that he required an e-way bill since the consignment was worth ₹75,000. 

After some research, he realised that fresh vegetables are exempt from generating an e-way bill, which saved him the trouble of generating an e-way bill. The mere fact that he made that small discovery made his daily operations so much easier. 

Such are the moments when we are reminded of the importance of knowing e-way bill exemptions, which can help a lot.

E-Way Bill Required for Exempted Goods?

In case you are carrying both exempted and non-exempted goods in the same consignment, you may require an e-way bill even though your total value of non-exempted goods is less than ₹50,000. 

Suppose you are a trader in Ludhiana who is sending ₹40,000 (exempt) worth of fresh fruits and ₹30,000 (non-exempt) worth of packaged snacks. 

Since the non-exempt consignment is under ₹50,000, you are still exempt. 

However, if the snacks were worth ₹60,000, then you would require an e-way bill for the entire consignment.

Closing Notes 

The e-way bill under GST is a bit complicated. As a business owner or an accountant, being aware of the situations in which an e-way bill exemption is applicable will save your time and resources, particularly in 2025, when the compliance rules are getting more stringent. 

If you want to simplify your e-way bill as well as GST compliance, overall, we encourage you to sign up with Munim Accounting and Billing software. It will ease your e-way bill generation process at an affordable cost. Sign up now and experience Munim’s magic. 

Frequently Asked Questions

When is an e-way bill not required? 

In the following cases, e-way is not required: 

• The goods value is below ₹50,000.
• The goods are exempted from the GST Council.
• The goods are being transported within the same premises or for job work.
• The goods are being transported using non-motorised vehicles.

When is an e-way bill not required for 50 km​? 

In case the e-way bill distance between the location of the consignor and the transporter is less than 50 kilometres, only Part B of the e-way bill (conveyance details) does not need to be filled. 

When is the e-way bill required?

In the following cases, e-way is required: 

• Goods worth ₹50,000 or more are being transported.
• Goods are transported interstate or intercity.
• Goods are not exempted from the GST Council for the e-way bill. 

​What documents are needed to carry when an e-way bill is exempted?

Even when the e-way bill is exempted, you will be expected to carry an invoice or the bill of supply of the goods being transported.

Is there any penalty for not generating an e-way bill?​

Yes, you may get penalised up to ₹10,000 or 100% of the applicable GST on the goods (whichever is higher).