What is E-way Bill ? E-way Bill is a mechanism where the person supplying the goods from one place to another generates the bill electronically by providing relevant information prior to the movement of Goods. In simple, E-way bill is an electronic document generated on the GST portal evidencing movement of goods . E-way bill is generated electronically in form GST EWB 01 on the common portal (www.ewaybillgst.gov.in). As per Sec. 68 of CGST Act including Rule 138 of CGST Rules, 2017 , any person who is carrying any consignment of Goods, have to carry E-way bill. Minimum limit required for generating E-way bill As per section 138(3) of CGST Rules, the registered supplier is required to generate e-way bill when there is a movement of goods of consignment value exceeding Rs. 50,000. When E-way bill needs to be issued below Rs. 50,000? When Inter-State transfer of goods made by principal to job-worker. When Inter-State transfer of handicraft goods made by a person exempted from o