An e-way bill is a document which is required to be carried by a person in charge of the conveyance carrying any consignment of goods of value exceeding fifty thousand rupees as mandated by the Government in terms of Section 68 of the Goods and Services Tax Act read with Rule 138 of the rules framed thereunder. It is generated from the GST Common Portal for e-way bill system by the registered persons or transporters who cause movement of goods of consignment before commencement of such movement. E-Way Bill is an Electronic Way bill for movement of goods to be generated on the e-way Bill Portal. A waybill is a receipt or a document issued by a carrier giving details and instructions relating to the shipment of a consignment of goods and the details include name of consignor, consignee, the point of origin of the consignment, its destination, and route. Electronic Way Bill (E-Way Bill) is basically a compliance mechanism wherein by way of a digital interface the person causing the movement of goods uploads the relevant information prior to the commencement of movement of goods and generates e-way bill on the GST portal. The e-way Bill System for Inter-State movement of goods across the country has been introduced from 01 April 2018. E-way bill is a mechanism to ensure that goods being transported comply with the GST Law and is an effective tool to track movement of goods and check tax evasion. The e-way bill is required to transport all the goods except exempted under the Notifications or rules. The e-Waybill is a replacement of the older “waybill”. It was prevalent in the older VAT regime.
