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 e-way bill. The part B containing transport details helps in generation of e-way bill.
For more information on current status of e-way bill please check the article - Current Status of e-way bill
To know more about e-way bill please visit the article - Electronic Way Bill in GST
Features of the e-way bill portal
Modes of generation of e-way bill
In addition to introduction of e-Way bill for inter state movement of good w.e.f. 01.02.18, as many as 13 states will also be introducing e-Way bill for intra-state movement w.e.f. same date.
States which will implement the e-way bill for intra-state movement are
The following states have deferred implementing Intra-state e-Way bill. They are,
Jammu & Kashmir
However, the Inter-state implementation is mandatory from February 1, 2018.