E-Way Bill is an electronically generated document which is required to be generated for the movement of goods of more Rs. 50,000 from one place to another anywhere in India except Delhi. For movement of goods within Delhi,   e-way bill is required to be created were the value of goods is more than Rs. 1 Lakhs.

This document is required to be generated online for transportation of goods irrespective of whether such transportation is inter-state or intra-state. The e-way bill generated in any state shall be valid in every state and union territory of India.