e-way bill is a document required to be carried by a person in charge of the conveyance carrying any consignment of goods of value exceeding fifty thousand rupees as mandated by the Government under the Goods and Services Tax Act. It is generated from the GST Common Portal by the registered persons or transporters who cause movement of goods of consignment before commencement of such movement. The e-way bill can be generated by the registered person in any of the following methods - Web based system, SMS based facility, Mobile App, Bulk generation facility, Site-to- Site integration, GSP ( Goods and Services Tax Suvidha Provider). The Mobile App based system facilitates the tax payers to generate and carry out the other activities of the e-way bill system through the smart phone. The tax payer can register on the e-way bill portal with his mobile unique number and download and install this app to use it for e-way bill activities.
