What is E-way bill

E-way bill or Electronic-way bill is a document introduced under the GST regime that needs to be generated before transporting or shipping goods worth more than Rs 50,000 within state or inter-state.

 

It is usually a unique bill number generated for the specific consignment involving the movement of goods.

 

The physical copy of e-way bill must be present with the transporter or the person in charge of the conveyance and should include information such as goods, recipient, consignor and transporter. The e-way bill was rolled out nationwide on 1st April 2018.

 

The e-way bill GST provisions had primarily targeted a single national level