On what occasions there is no requirement for an e-way bill?

These are the following occasions when an e-way bill is not necessary

  • When the transport mode is non-motor
  • Goods that are transported from the airport, customs port, air cargo complex, and land customs to Inland Container Depot (ICD), Container Freight Station (CFS) for customs clearance.
  • Goods that are transported under the supervision of the customs officer or a customs seal.
  • Goods that are transported under the custom bond, that is from ICD to customs port or between customs two stations.
  • Transit Cargo that is transported to or from Nepal and Bhutan.
  • Movement of goods under the Ministry of Defense as a consignor or consignee.
  • When there are empty cargo containers.
  • Goods transported by the assignor between the place of business and a weighbridge that is not more than 20 km, along with a delivery challan.
  • Goods transported via rail where the consignor is either the central or the state government or the local authority.
  • Goods that are exempted from the requirement of an e-way bill on the respective state’s GST rules.

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