E-way bill compliance: electronic pre-movement furnishing of consignment and conveyance details enables lawful goods transport. E-way bill is an electronic compliance document evidencing movement of goods that must be generated on the GST portal before commencement of movement, comprising Part A (consignor/consignee and consignment details) and Part B (transporter and conveyance details). Rule 138 requires furnishing these details and generating a unique e-way bill number; generation responsibilities vary by mode and party, transporters must update conveyance details on transshipment, and goods stored at a transporter's godown must be accompanied by a valid e-way bill with recordkeeping obligations for transporters and recipient taxpayers.