
E-Way Bill Under GST: Complete Legal Guide with Rules, Exemptions and Penalties (2026)
INTRODUCTION E-way Bill is an electronically generated compliance document, mandatory for movement of goods across India. Section 68 of the CGST Act, 2017 read with Rule 138 of the CGST Rules, 2017 mandates that a registered person must generate an e-way bill (FORM GST EWB-01) for the movement of goods exceeding








