E-way bill is required to be generated if the consignment value exceeds Rs. 50,000 but there are certain exceptions to this. E-way bill is required
If there is interstate movement of goods sent for job-work irrespective of the value of consignment.
In case of interstate movement of handicraft goods.
Where the goods are supplied in same truck and value of each invoice individually crosses the threshold limit of ₹ 50000
Where transportation of goods commence prior to date of implementation of e-way bill but delivery completed to buyer after 01.04.2018.
Please note a transporters need not generate the Eway bill where value of each invoice individually is less than or equal to Rs 50,000 BUT In Aggregate (all invoices put together) exceeds Rs 50,000.