Situations where E-way bill is mandatory to generate even if value of consignment is less than ₹50000

Rule 138(1) of CGST Act, 2017

In the Following situation E-way bill is mandatory to generate even if value not exceeding ₹50000

1) Inter State transfer of goods by principal to job worker 

where goods are sent by a principal located in one State or Union territory to a job worker located in any other State or Union territory, the e-way bill shall be generated either by the principal or the job worker, if registered, irrespective of the value of the consignment.

2) Inter State transfer of handicraft goods by a person exempted to obtain registration

where handicraft goods are transported from one State or Union territory to another State or Union territory by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment.