1. where the goods being transported are specified in Annexure
2. where the goods are being transported by a non-motorised conveyance;
3. where the Goods are being transported from the customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs;
4. in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the State or Union territory Goods and Services Tax Rules in that particular State or Union territory;
5. where the goods, other than de-oiled cake, being transported, are specified in the Schedule appended to notification No. 2/2017- Central tax (Rate) dated the 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 674 (E) dated the 28th June, 2017 as amended from time to time;
6. where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel;
7. where the supply of goods being transported is treated as no supply under Schedule III of the Act;
8. where the goods are being transported—
   (i) under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or
   (ii) under customs supervision or under customs seal;
9. where the goods being transported are transit cargo from or to Nepal or Bhutan;
10. where the goods being transported are exempt from tax under notification No. 7/2017-Central Tax (Rate), dated 28th June 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 679(E)dated the 28th June, 2017 as amended from time to time and notification No. 26/2017-Central Tax (Rate), dated the 21st September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1181(E) dated the 21st September, 2017 as amended from time to time;
11. any movement of goods caused by defence formation under Ministry of defence as a consignor or consignee;
12. where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail;
13. where empty cargo containers are being transported; and
14. where the goods are being transported upto a distance of twenty kilometers from the place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55.

Eway bills in EWB-01 can be generated by either of two methods:

1. On the Web
2. Via SMS

Pre-requisites for generating an eway bill

1. Registration on the E way bill portal
2. Keep the Invoice/ Bill/ Challan handy
3. Transporter ID or the Vehicle number

To Download from web portal:

1. Access ewaybill.nic,in and login to your account
2. Click “generate new”
3. Enter transaction type, sub-type, document type, document no, document date, Place of origin and destination of transportation, Goods details (Prouct name, HSN, Quantity, Value, Tax etc), transporter or vehicle details
4. Submit the information
5. GST EWB-01 with a 12 digit unique code is generated

Where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods.

Where the consignor or the consignee has not generated the e-way bill in FORM GST EWB-01 and the aggregate of the consignment value of goods carried in the conveyance is more than fifty thousand rupees, the transporter, except in case of transportation of goods by railways, air and vessel, shall, in respect of inter-State supply, generate the e-way bill in FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods:

A proper officer can anytime, during transport,intercept the vehicle for inspection of documents. A summary report of every inspection shall be recorded by proper officer in Part A of Form GST EWB-03 within 24 hours of inspection and then record a final report in Part B of EWB-03 within 3 days of inspection.
If physical verification is done in one State then it cannot be checked in same State again unless there is some specific information relating to tax evasion.

Where vehicle is inspected and detained for more than 30 minutes, the transporter may upload said information in Form GST EWB-04 on common portal.