Either the transporter or the client of the transporter can use the e-way bill generation facility through the GST portal.

An e-way bill can be generated by a registered person or transporter using the GST Common Portal

E-Way bill is a document required to be carried by transporter of consignments under certain conditions. This document can be created online using the government's website ewaybillgst.gov.in. The e-way bill system under Goods and Services Tax (GST), the new indirect taxation regime, came into effect in April 2018. E-way bill is mandatory for inter-state movement of goods where the value of the goods exceeds Rs. 50,000 in motorized conveyance, according to the GST Common Portal. A separate portal, called e-way bill portal, enables GST taxpayers to register themselves under e-way bill using their GSTIN, also known as GST identification number. In other words, carrying of e-way bill is mandatory for Interstate movement of goods whose collective value exceeds Rs. 50,000. Registered persons or transporters causing the movement of goods in such cases are required to generate the e-way bill before commencement of such movement.

Here are five things you need to know about the e-way bill under the GST regime and how it works:
1. Who can generate e-way bill?

An e-way bill can be generated by a registered person or transporter using the GST Common Portal. Unregistered individuals are required to register themselves on the GST Common Portal and generate the e-way bill for movement of goods. Either the transporter or the client of the transporter can use the e-way bill generation facility through the GST portal. Goods and Services Tax (GST) laws mandate registered entities to generate the e-Way bill using the portal. There is a separate portal for e-way bill registration - ewaybillgst.gov.in.