How the checker decides
- Exemptions first. Goods carried by non-motorised conveyance, or goods you confirm are in the Annexure to Rule 138(14), are shown as likely not required.
- Required irrespective of value. Inter-state movement to a job worker, and inter-state transport of specified handicrafts by a person exempt from registration.
- Value test. Otherwise, the consignment value is compared with ₹50,000. Above it, an e-way bill is likely required.
- Unsure about exemption? If the result would otherwise be “required” and you are not sure the goods are exempt, it shows “Review needed”.
Example (illustrative)
A Ludhiana hosiery unit sends fabric worth ₹30,000 to a job worker in Himachal Pradesh. The value is below ₹50,000, but because this is inter-state movement to a job worker, an e-way bill is likely required. The same fabric sent to a job worker within Punjab would follow the value test (and any state threshold).
Part B and the 50 km rule
If goods move within the same state up to 50 km from the consignor's place to the transporter's place for further transport (or from the transporter to the consignee), Part B (vehicle details) is not required — Part A still is. More in e-way bill distance rules and Rule 138 explained.