An e-way bill is a permit needed for inter and intra-state transportation of goods worth more than Rs.50000. It can be electronically generated through GSTN. An e-way bill is generated for supply of goods or non-supply transactions like export/import, return of goods, job work, line sales, sales on approval basis, supply of goods for exhibition or fair, and goods used for personal consumption.

An e-way bill has two main components:

1. Part A contains the following: -GSTN of the recipient, Place of delivery, Invoice/challan number and the date of issue, Value of goods, HSN code, Reason for Transportation.
2. Part B contains the details of transporter (example: their vehicle number)