Rule 1 - Information to be furnished prior to commencement of movement of goods and generation of e-way bill

E-way bill requirement mandates pre-movement electronic furnishing and generation of e-way bill via common portal.

Persons causing movement of goods above the specified value must electronically furnish particulars in Part A of FORM GST INS-01 on the common portal before movement; consignor or consignee may generate the e-way bill by furnishing Part B, otherwise the registered person must provide transporter details and the transporter will generate the e-way bill. A unique e-way bill number (EBN) is issued on generation. Transporters transferring between conveyances must generate a new e-way bill; multiple consignments require listing individual e-way bills and generation of a consolidated e-way bill. E-way bills have prescribed distance-linked validity, may be cancelled within a limited period unless verified in transit, and Part A details are available to the supplier for returns.