WHO SHOULD TAKE E-WAY BILL:-
I) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees—
• in relation to a supply; or
• for reasons other than supply; or
• due to inward supply from an unregistered person,
II) E-Commerce Operator or courier agency:- A registered person liable to generate e-way bill can authorize the transporter, e-commerce operator or courier agency to furnish the details in Part A
III) Job Work:- where goods are being sent by a principal to the job worker located in another state, Principal or the Job worker (if registered) shall generate an e-way bill, irrespective of consignment value
IV) Voluntary generation of e-way bill:- A registered supplier may voluntarily generate an e-way bill even if consignment value is less than `Rs. 50,000.
V) Handicraft Goods: - Where handicraft goods are transported from one State or Union territory to another State or Union territory by a person who has been exempted from the requirement of obtaining registration then the e-way bill shall be generated by the said person irrespective of consignment value