E-way bill is a document required to be carried by any person responsible for movement of goods having value of more than fifty thousand rupees. The provisions relating to e-way bills are carried in section 68 of the Goods & Services Tax Act and rule 138 of CGST Rules 2017. The e-way bill can be generated either by the registered persons or the transporter of goods. An unregistered person can also generate an e-way bill from the portal. To generate an e-way bill, it is mandatory for a person to be registered on the eway bill portal (however, it not necessary for a person to be registered on the GST portal for obtaining registration on the eway bill portal).