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Abstract
A waybill is a receipt or a document issued by a carrier giving details and instructions relating to the shipment of a consignment of goods. It is an electronic document generated on the GST portal evidencing movement of goods. It is compulsory for every registered person to generate e-way bill for consignment of goods having value more than fifty thousand rupees. Validity period for an e-way bill or a consolidated e-way bill shall be based on the distance and type of cargo. The present paper aims to know about various provisions and problems relating to E-Way bill under GST. The e-way bill provisions were aimed to remove the difficulties of the old billing system prevailing under VAT in different states, abolition of the check posts, simplifying the procedures and make uniformity in the laws throughout the country. Though some of the benefits like abolition of check posts, reduction in transportation cost and time, uniformity in e_way bill generation has been achieved but still there are some issues which need to be taken care of have been discussed in suggestions to make the e_way bill system stronger one.