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E-Way Bill is an electronic way bill for the movement of goods.

When an e-way bill is generated a unique e-way bill number (EBN) is allocated and available to the supplier, recipient, and the transporter.

This document is required to be generated online for goods transportation irrespective of whether such transportation is inter-state or intra-state.

The E-Way Bill under the GST Regime replaces the Way Bill which was required under the VAT Regime for the movement of Goods. The way bill under the VAT Regime was a physical document which was required to be generated for the movement of goods. The physical document under the VAT Regime has now been replaced with an electronically generated document in the GST Regime.


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