Under GST law, transporters carrying any consignment of goods of
value exceeding Rs. 50,000 are required to carry an electronic way
bill or e-way bill when moving goods from one place to another.
Electronic Way Bill (E-Way Bill) is a compliance mechanism wherein
the person causing the movement of goods uploads the relevant
information prior to commencement of movement and generates an
e-way bill.
Nationwide e-waybill system was to be implemented from April 1,
2018. However, in light of declining revenue collections, GST
Council decided to implement the nationwide e-way bill system for
inter-State movement of goods on a compulsory basis with effect
from 1st February, 2018. The same was notified1 by CBEC on 29th
December, 2017.
