The following cases wherein a person having GST registration are causing goods movement should generate an E-way bill.

  • eWay Bills generation is done when there is a movement of goods of more than Rs.50,000 value to or from a registered person. The registered person can even generate an E-way bill if the goods' valuation is less than Rs.50,000.
  • An unregistered person is also required to generate an E-way bill. When an unregistered person makes a supply to a registered person, the receiver must ensure that all the compliances are complied with.
  • A transporter carrying goods via road, air, rail, etc., is required to generate an E-way bill if the supplier has not generated any E-way Bill.