| Who | When | Part | Form |
| Every Registered Person Under GST | Before Movement of Goods | Fills Part A | Form GST EWB-01 |
| Registered Person is Consignor or Consignee ( Mode of Trasport May be Owned or Hired ) Or Recipient of Goods | Before Movement of Goods | Fills Part B | Form GST EWB-01 |
| Registered Person is Consignee and Goods are handed Over to Transporter of Goods | Before Movement of Goods | Fills Part B | The Registered Person Shall Furnish the Info Relating to the Trasporter in Part B of Form GST EWB-01 |
| Transporterof Goods | Before Movement of Goods | Generate E Way Bill on Basis of Info Shared by the Registered Person in Part A of Form GST EWB-01 | |
| An Unregistered Person under GST and Recipient is Registered | Compliance to Done by Recipient as if he is the Supplier. |
1. If the Goods and Transported for a Distance of Ten Kms or Less, Within the Same State/union Territory from the Place of Business of the consignor to the Place of Business of the Transporter for Furthar Transportation, the Supplier or the Trasporter May Not Furnish the Details of Conveyance in Part B of Form GST EWB-01 2.If Supply is Made by Air, Ship, Railways then the Info in Part A of Form GST EWB-01 has to Be Filled in be Filled in by The Consignor or the Recipient. |
Note :
If a transporter is transporting multiple consignments in a single conveyance, they can use the form GST EWB-02 to produce a consolidated e-way bill, by providing the e-way bill numbers of each consignment. If both the consignor and the consignee have not created an e-way bill, then the transporter can do so by filling out PART A of FORM GST EWB-01 on the basis of the invoice/bill of supply/delivery challan given to them.