E-way bill is an electronic document generated on the GST portal evidencing movement of goods.
It has two Components-Part A comprising of details of GSTIN of recipient, place of delivery (PIN Code), invoice or challan number and date, value of goods, HSN code, transport document number (Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number) and reasons for transportation; and Part B comprising of transporter details (Vehicle number).
As per Rule 138 of the CGST Rules, 2017, every registered person who causes movement of goods (which may not necessarily be on account of supply) of consignment value more than Rs. 50000/- is required to furnish above-mentioned information in part A of the e-way bill. The part B containing transport details helps in generation of the e-way bill.
Purpose & Validity of E-Way Bill (Explained) Cancellation of E-Way Bill (Explained) Finer Points of E-Way Bill (Explained) E-Way bill to be issued whether for supply or otherwise Exceptions to E-Way Bill Requirement (Explained) Consequences of Non-Conformance to E-Way Bill Rules The Conclusion of E-Way Bill (Explained) How to Generate E-Way Bill (Explained) Expained E-Way Bill under GST Who should generate the e-way bill and why? GST E-Way Bill Enforcement (Explained) An Introduction to E-Way Bill