Central Board of Excise and Customs has issued Notification No. 15/2018 – Central Tax dated, 23rd March 2018 and has appointed 1st day of April, 2018 as the date from which the provisions relating to E Way Bill as specified in Rule 138 of Central Goods and Services Tax Rules, 2017 shall be applicable.
It has also been clarified that there is no requirement to generate e-way bill where an individual consignment value is less than Rs. 50,000/- even in cases where the transporter is carrying goods valuing more than Rs.50,000/- in a single conveyance.
Source : Central Board of Excise and Customs