Meaning of “Contravention of Rule 138 of the CGST Rules, 2017”

✅ Meaning of “Contravention of Rule 138 of the CGST Rules, 2017”

Rule 138 contains the E-way Bill provisions under GST.
Any movement of goods without complying with E-way Bill requirements is treated as contravention (violation) of Rule 138.

🚨 What Constitutes Contravention of Rule 138?

Any of the following situations is considered a violation:

1️⃣ No E-way Bill generated when required

(For movement of goods > ₹50,000 value or for categories mandated by notifications)

2️⃣ E-way Bill expired

(Validity period over)

3️⃣ Incorrect or mismatched details in E-way Bill, such as:

  • Wrong vehicle number

  • Wrong GSTIN

  • Wrong invoice number/date

  • Wrong quantity/value

  • Wrong HSN code

  • Wrong place of supply or delivery address

4️⃣ Goods moved without carrying E-way Bill documents (where applicable)

Including:

  • Part A/B not updated

  • EWB not available with driver

  • QR code not accessible

5️⃣ Transporter not updating Part B / vehicle details

Even if Part A is correct.

6️⃣ Movement of goods not linked with EWB

For example:

  • Multiple vehicles used without updating

  • Transshipment not updated

  • Conveyance change not updated

📌 Legal Consequence of Contravention

Contravention of Rule 138 attracts Section 129 (detention, seizure and penalty during movement of goods).

Penalty (if owner comes forward):
👉 200% of the tax payable

Penalty (if owner does NOT come forward):
👉 Higher of

  • 50% of value of goods OR

  • 200% of tax payable


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