An e-Way Bill is an electronic document generated online through a portal managed by the Central Government to facilitate the movement of goods. Similar to the way bill system under the previous VAT and CST framework, the e-Way Bill under GST ensures that goods being transported are properly documented. However, it modernizes the process by being centralized and digital. This system applies to both interstate and intrastate movement of goods and has been in use nationwide since April 2018
Invoice: A sales bill from the supplier is necessary.
For Road Transport: Transporter ID or Vehicle number.
For Rail, Air, or Ship Transport: Transporter ID, Transport document number, and the date of the document.
The e-Way Bill system offers several advantages that make the movement of goods smoother and more efficient under GST.
A single electronic bill replaces multiple state-specific documents.
Transporters bypass checkpoints, speeding up delivery.
