E-way bill is necessary to generate if the goods are transported:

•  Intra-state and value of goods (inclusive of Goods and Service Tax) is > Rs. 50,000

•  Inter-state

Every consignor or consignee, as a registered person or transporter needs to generate e-way bill under Goods and Service Tax (GST) and is required to register separately on the e-way bill portal with the same mobile number registered with GSTIN.

Unregistered transporters causing movement of goods for their clients have to enroll themselves on e-way bill portal to obtain Unique Transporter Id (TRANSIN) for generation of e-way bill. It allows their clients to assign goods to such transporter for transportation.

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. However, there are certain specified exempted goods, transportation of which can be done without generation of e-way bill.