An e-way bill is an electronic document generated on the e-way bill portal for the movement of goods. It is required for the transportation of goods worth more than a specified value within India. The e-way bill contains details such as the name of the consignor, consignee, the value of goods, the HSN code of goods, the vehicle number, and the reason for transportation.

The e-way bill is mandatory for both inter-state and intra-state movement of goods, with a few exceptions. It helps in ensuring the seamless movement of goods and enables tax authorities to track the movement of goods and prevent tax evasion.

To generate an e-way bill, the registered person or transporter needs to provide relevant details on the e-way bill portal, such as invoice details, transport details, and the GSTIN (Goods and Services Tax Identification Number) of the parties involved. Once the e-way bill is generated, a unique e-way bill number (EBN) is assigned, which needs to be mentioned on the invoice and carried during the transportation of goods.

It’s important to note that the specific rules and procedures for generating and using e-way bills may vary from country to country or within different states within a country.