A taxable person under GST who:

• supplies any goods and the value of the consignment is over Rs.50,000
• transfers goods located in one godown to another and the value of the consignment is over Rs.50,000
• purchases any goods from an unregistered person under GST and the value of the consignment is over Rs.50,000

The person in-charge of conveyance of goods is required to carry the following documents for inspection by authorities at any time:

• Invoice or bill of supply or delivery challan and invoice reference number from the GST common portal, obtained by uploading a copy of the GST tax invoice issued in FORM GST INV-1.
• Copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device (RFID) embedded on to the vehicle.

If a taxable person is registered under GST wants to transport goods using own vehicle or hired vehicle as a supplier or to be received in the course of business as a recipient, the taxable person can generate a EWay Bill in Form GST INS-1 electronically on the GST Common Portal by providing information requested in Part B of FORM GST INS-01.

If a transporter is involved in the transfer of Goods, then the taxable person registered under GST must furnish information about the consignment in Part B of FORM GST INS-01 on the GST Common Portal. Using this information, the transporter would then generate a EWay Bill on the basis of the information provided by the taxable person in Part A of FORM GST INS-01. Transporters are allowed to generate and carry E-Way bill even if the value of the consignment is less than Rs.50,000.

The major amendment made effective vide notification no. 12/2018-Central Tax dated 7th March, 2018 is change in validity period of E-way bill. The new validity period provisions of E-way bill are tabulated hereunder:

#	Distance Travelled	E-way Bill Validity
1	Upto 100 Kms	1 day in cases other than over dimensional cargo
2	For every 100 Kms or part thereof	1 additional day in cases other than over dimensional cargo
3	Upto 20 Kms	1 day in cases of over dimensional cargo
4	For every 20 Kms or part thereof	1 additional day in cases of over dimensional cargo

"Relevant date" shall mean the date on which the e-way bill has been generated and the period of validity would be counted from the time at which the e-way bill has been generated and each day would be counted as the period expiring at midnight of the day immediately following the date of generation of e-way bill.

"Over Dimensional Cargo" means a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988 (59 of 1988).