“E-Waybill”, a new paradigm, is the digital transformation of paper-based permits in the indirect taxation system. It was introduced on 1st April 2018, a year after the introduction of GST. The taxpayers can use this online system to generate the permit (known as e-waybill) and receive a unique reference number, which can be verified by the officers online using the mobile app.

The transporters can carry only the e-waybill number without needing to carry an E-Waybill hard copy. It is double-sided, as the recipients can accept or reject the e-waybill generated on their GSTIN. The e-invoice generation is seamlessly integrated with E-Waybill so that Part-A (invoice) details of E-Waybill are auto-populated from the e-invoice, and the E-Waybill is generated. By integrating with Fastag and Vahan systems, the e-waybill system gains access to additional data sources, enabling the generation of analytics to identify various frauds and compliance issues within the GST ecosystem.