Generated on the GST e-way bill portal, the EWB links the invoice, the goods, and the vehicle transporting them. It is required for most inter-state movement above the ₹50,000 threshold (state rules vary for intra-state), and it has a validity period tied to the distance being covered.
E-way bills matter most for B2B, PTL/FTL freight, and bulk stock transfers. Small individual e-commerce parcels usually fall below the threshold, but consolidated shipments to a hub often do not.