Electronic Way Bill (E-Way Bill) is a unique bill/document that is generated electronically for the particular movement/consignment of goods from one place to another. A single e-Way Bill Number (EBN) is made available to the transporter, supplier, recipient after the generation of e-Way Bill.

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 for movement within a state i.e., the intra-state movement. The E-way bill must be raised before the goods are shipped and should be include details of the goods, their consignor, recipient or transporter.