It is an Electronic waybill issued on the e-way bill portal for the movement of goods worth Rs. 50,000 or more in a vehicle.
An E-way bill is required to be generated by a registered person, unregistered persons as well a transporter subject to certain conditions.
There are certain types of supply for which generation of E-way bill is mandatory like the inter-state movement of goods from principal to the job worker or inter-state transport of handicraft goods by dealers exempt from GST registration etc.
