A GST E Way Bill is an important document that details the movement of goods and consignments. It is generated and furnished by the person responsible for the movement, which can be the transporter, the consignee, a buyer, a seller, or a third party. The person causes the movement of the goods by moving them by road, rail, air, or sea. The recipient then generates and furnishes the information in Part B of the e-Way bill

To generate an e-Way Bill, a registered person or transporter must complete GST EWB-01. There are two parts to this form. Part A asks for details about the consignment and the invoice. Then, the person or transporter needs to provide the electronic way bill to the concerned authorities. If a consignment is worth more than Rs 50,000, it is required to generate the GST EWB before the movement.

The GST E Way Bill also contains other data. It is a document that is created and maintained on a common portal. The EWB has three parts – the supplier and the recipient. The first part contains the goods’ value and the invoice number. The second part includes the recipient’s details, the recipient’s GSTIN, and the transporter’s vehicle number and ID. These details are used to generate the e-way bill.