Category: GST
Under Rule 138(1) of the CGST Rules, an e‑way bill must be generated before moving goods if the consignment value exceeds ₹ 50,000, whether for interstate or intrastate movement, for supply or for reasons other than supply, or due to inward supply from an unregistered person.
Goods under Chapter 71 (including gold, precious stones, jewellery) were exempt from mandatory e‑way generation nationally as per Rule 138(14), and the option to voluntarily generate an e‑way bill for such items was withdrawn in February 2025.
Kerala introduced Notification No. 3/2018‑State Tax dated 14‑05‑2018 under Rule 138(d), offering conditional exemptions for intra-state goods movement:
All goods, irrespective of value, are exempt from e‑way bill if they are:
Supplied by a registered person using a sales van, and
Carried with documents prescribed under Rule 56(18).
Rubber latex, rubber sheets, rubber scrap, spices transported within the state or from farmers to registered taxable persons are exempt if accompanied by a delivery challan or invoice as applicable.
All goods, up to 25 km from the registered business place to an unregistered end customer, exempt regardless of value, provided an invoice under Section 31 accompanies the movement.
Effective January 20, 2025, Kerala has made e‑way bills mandatory for intra‑state movement of gold and precious stones (HSN Chapter 71, excluding imitation jewellery HSN 7117), if the consignment value is ₹ 10 lakh or more (inclusive of tax).
This applies even in non-motorized transport, non-supply movements, or job-work contexts. However, B2C over-the-counter sales ending at point-of-sale do not need an e‑way bill.
E‑way bills must be generated using Part A of Form GST EWB‑01 only; details in Part B (transporter/vehicle details) are not required.
The GSTN portal added a dedicated “EWB for Gold” option to facilitate this, active intrastate within Kerala only.
Unregistered dealers can generate a unique Enrolment ID and use it instead of GSTIN for e‑Way Bill generation.
Notification No. 12/2024, issued by the Central Board of Indirect Taxes and Customs under the Central Goods and Services Tax (Amendment) Rules, 2024, explicitly inserts a new provision into Rule 138(3) of the CGST Rules. This provision empowers unregistered persons (URPs) to enroll via a new form—Form GST ENR‑03—either directly or through facilitation centers
Following this legislative change, the GST Network (GSTN) issued an official advisory dated 15 February 2025, confirming that Form ENR‑03 is now available on the EWB portal as of 11 February 2025. Here's what it enables:
URPs can use Form ENR‑03 under the "Registration" tab on the portal.
After submitting required details—state, PAN, type of enrolment, address, mobile (OTP-verified), and creating a username and password—they receive a 15-character Enrolment ID.
This Enrolment ID can then be used in place of a GSTIN as supplier or recipient when generating an e‑Way Bill