• The movement of goods from one state to another state or out of state need road permit for this purpose Electronic road permit is made through E-Way Bill.

• E-Way Bill is required by the seller and the buyer for movement of goods amounting to more than ₹50,000 in Intra and Inter supply ( ₹1,00,000 in case of Intra supply in Delhi, Bihar and West Bengal)

• E-Way bill is necessary for all type of goods like sale or transfer of stock, capital goods, goods sent for job work .

E-way Bill Implemented on 1 December 2020.

• Faster movement of Goods.
• With RFID tags enabled on trucks, the time spent at various checkpoints can be reduced.
• Reasonable accountability and easy verification.

• Challenges in Implementation: It can be difficult to implement in India due to low internet access and lack of awareness.

• E-way bill is not necessary when the mode of transport is non-motor vehicle
• E-way bill is not necessary when Goods transported from Customs port, airport, air cargo complex or land customs station to Inland Container Depot (ICD) or Container Freight Station (CFS) for clearance by Customs.
• E-way bill is not necessary when Goods transported under Customs supervision or under customs seal
• E-way bill is not necessary when Goods transported under Customs Bond from ICD to Customs port or from one custom station to another.
• E-way bill is not necessary when Transit cargo transported to or from Nepal or Bhutan
• E-way bill is not necessary when Movement of goods caused by Defence formation under Ministry of Defence as a consignor or consignee
• E-way bill is not necessary when Empty Cargo containers are being transported
• E-way bill is not necessary when Consignor transporting goods to or from between place of business and for weighment at a distance of 20 km, accompanied by a Delivery challan.
• E-way bill is not necessary when Goods being transported by rail where the Consignor of goods is the Central Government, State Governments or a local authority.
• E-way bill is not necessary when Goods specified as exempt from E-Way bill requirements in the respective State/Union territory GST Rules. 

Note: Part B of e-Way Bill is not required to be filled where the distance between the consigner or consignee and the transporter is less than 50 Km and transport is within the same state.

There are 3 ways to generate e way bill :

• Through the E-way Bill Portal
• Through SMS
• By any accounting software ( JSON method)

There are some steps to generate E-way bill on the E-way bill portal:

Step 1. Go to the website “Ewaybillgst.gov.in” and then click on Login option ( If you don’t have login id then simply click on registration-E way bill registration then after filling your details you will get your login id password).

Step 2. After login you will have to click on the E-way bill. Then click on generate New

Step 3. Now You have to fill all the details (Like in transaction details if your are selling then you will select Outward and in sub type you will select according to your supply ,export ,job work etc . Bill From Bill to, Item details, and then Part B (Transport vehicle details) then submit

Step 4. When you submit then the E-way bill is ready and you can print it .