Who can generate e-way bill?

 E-way bill must be generated when there is a movement of goods of more than Rs
50,000 in value to or from a Registered Person. Registered person or the transporter
may choose to generate and carry e-way bill even if value of goods is less than Rs
50,000.
 Unregistered persons or his transporter may also choose to generate e-way bill.
Which means eway bill can be generated by both registered and unregistered persons.
However, where a supply is made by an unregistered person to a registered person,
the receiver will have to do all the compliances as if he’s the supplier. 

An e-way bill can be generated by

Who When Part Form

Every Registered person Before movement of
Fill Part A Form GST INS-1
under GST goods
Registered person is
consignor or consignee
Before movement of
(mode of transport may be Fill Part B Form GST INS-1
goods
owned or hired) OR is
recipient of goods
Registered person is
consignor or consignee
Before movement of
and goods are handed Fill Part A & Part B Form GST INS-1
goods
over to transporter of
goods
Before movement of Fill form GST INS-1
Transporter of goods
goods if consignor does not.
Unregistered person under Compliance to be
GST and recipient is done by Recipient as
registered. if he is the Supplier.

A registered person may submit a tax invoice in Form GST INV-1 on the common portal. If a
registered person has uploaded the invoice, information in Part A of Form GST INS-1 is auto
populated from GST INV-1.

Information in Part A of Form GST INS-01 is used for preparing GSTR-1.

Validity of an e-way bill

An e-way bill is valid for periods as listed below, which is based on the distance travelled by
the goods. Validity is calculated from the date and time of generation of eway bill-