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                   15927 Points
                   Joined May 2011
                
               
			  
			  
             
            
             Rule 138(2) of the CGST Rules, 2017, "Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01."