Yes, it needs to be raised even for goods transported by railways, roadways, airways and also railways. Its a measure through which government wants to ensure avoidance of tax evasion by placing necessary checks and balances over movement of goods. It helps govt in identifying the transactions where movement took place but no GST paid.
In the following cases it is not necessary to generate e-Way Bil:
The mode of transport is non-motor vehicleGoods transported from port, airport, air cargo complex or land customs station to Inland Container Depot (ICD) or Container Freight Station (CFS) for clearance by Customs.The distance between the consigner or consignee and the transporter is less than 10 Kms and transport is within the same state.Transport of specified goods
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