E-way bill is to be generated by the consignor or consignee himself if the transportation is being done in own/hired conveyance or by railways by air or by Vessel. If the goods are handed over to a transporter for transportation by road, E-way bill is to be generated by the Transporter.
Where neither the consignor nor consignee generates the e-way bill and the value of goods is more than Rs.50,000/- it shall be the responsibility of the transporter to generate it. Further, it has been provided that where goods are sent by a principal located in one State to a job worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment.
Also, where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration, the e-way bill shall be generated by the said person irrespective of the value of the consignment.
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