E-Way Bill is an electronic document, generated online on portal deployed by the Central Government to support the movement of goods. Merely like way bill in erstwhile VAT and CST system, e-way bill system ensures that the bill is submitted for transportation of goods. However, under the GST regime, the way bill system is made electronic and centralised. The online centralised system makes the transportation easy for the businesses.
E-Way bill under GST is filed for transportation of goods from one state to another, i.e. inter-state movement of goods and also the intra-state movement. With its first implementation since April, 2018, the system for e-way bill generation and filing is now implemented nationwide.