E-way bill

E-way bill is a document required to be carried by a person in charge of the conveyance carrying any consignment of goods of value exceeding Rs 50,000 as mandated by the Government in terms of Rule 138, Section 68 of the Goods and Services Tax Act.

E-way bill is generated from the E-way bill system by the registered taxpayer (having a valid GSTIN) or transporters (registered or unregistered).

An E-way bill needs to be generated before the commencement of movement of goods or consignment