Electronic Way Bill or an E-Way Bill is a bill issued for the movement of goods in India. The bill has to be generated on the E-Way Bill Portal.
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, an E-way bill is to be generated by the Transporter.
Eway bill must be generated when there is a movement of goods of more than Rs 50,000 in value to or from a registered person.
A Registered person or the transporter may choose to generate and carry an e-way bill even if the value of goods is less than Rs 50,000.