E-way Bill applicability requires portal-based consignment data and vehicle details to enable lawful goods movement and verification.
E-way Bills are transport-monitoring documents separate from GST tax documents. Under Section 68 and Chapter XVI of the CGST Rules, registered persons causing movement must furnish Part A of Form GST EWB-01 (transaction and consignment data) on the common portal; a unique number is generated and, upon furnishing Part B (vehicle/conveyance details), an e-way bill and EBN are generated. Transporters may generate consolidated e-way bills for multiple consignments. Specific exemptions, short-distance Part B exemptions, cancellation rules, validity tied to distance, and alternative invoice reference number procedures are provided. (AI Summary)