Below are the few key points and use full links on new E-waybill system:
E-waybills are mandatory of the value of the goods is exceeding Rs.50,000/-.
E-way bills are mandatory for the inter-state movement of goods with effect from 1st Feb'18.
States to issue separate notifications for adopting this new waybill system for Intrastate movement of goods.
Waybills are related to the movement of goods, but not for the Supply of Goods or Services. That means, waybill should be generated even if there are no sales.