The e-way bill system came into force on April 1, 2018. According to GST rules, businesses need to generate an e-way bill under certain specific situations. Moreover, the responsibility for generating the e-way bill varies among the supplier, transporter, or buyer.

By understanding these conditions, businesses can follow the rules properly and remain compliant. Also, they can avoid scrutiny and penalties levied by the GST authority.

So, do you want to know the various e-way bill requirements? In this article, let’s see who can generate an e-way bill and when it is required. Also, we will cover some specific cases when you gain exemption from the e-way bill system. 

Who can generate an e-way bill

As per the GST rules, the onus of generating an e-way lies on the person responsible for moving the goods (supplier). For example, 

• Say Mr. A is a seller operating on online marketplaces. 
• Since

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