An e-way bill is required when goods above a notified value are transported, whether for sale, transfer or return. It captures the consignment, the parties and the transporter, and carries a validity tied to the distance to be covered.
It can be generated directly on the government portal, through a GST Suvidha Provider (GSP), or from accounting software that integrates with one. It is closely linked to the invoice and, where applicable, the e-invoice.