E-way bill


  • E-way bill is an electric document generated on the GST Portal, which is a common and shared information technology (IT) infrastructure between theĀ  Centre and States; and acts as evidence for movement of goods.
  • A company or an entity can upload relevant information prior to movement of a goods consignment from one state to another.
  • Subsequently, the E-way bill for that consignment is generated via the GST portal.
  • It may be noted that such a mechanism helps reduce the burden of tax collection under the GST regime and it is only applicable to transport of goods amounting to more than Rs 50,000.

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