EWAY BILL

Rule 138 of CGST Rules

Generation of e-way bill :

E-way Bill is required for every movement of goods (whether inter-state or intra-state) where Consignment Value of goods exceeds Rs. 50,000.

However, some states like West Bengal, Tamil Nadu, Delhi has increased the threshold limit to ₹ 100,000/-

If a vehicle carries goods against multiple Invoices, then where the aggregate Invoice value* exceed Rs. 50,000 * and move by Motorised conveyance.
So, if either of above points is satisfied, the user should generate e-Way Bill.

Note: states of west Bengal, Delhi, Tamil nadu & Maharashtra had double the threshold for electronic-way (e-way) bill for intra-state movement of goods to Rs 1 lakh. 
Rest of the other states the threshold limit is 50k

There is no Distance Relaxation In eway bill , it was earlier that upto 10 km u can send your material to Transporter place by Generating A part for further delivery but it increased to 50 km by noti.12/2018.

In addition above replies , plz refer annexure 14 of rule 138 for the goods , no Eway bill is not required

Good answer sir.....