# E-Way Bill — Who Generates Part-A and Part-B
EWB-01 has two parts:
- Part-A — invoice/supply details.
- Part-B — transport details (vehicle no. etc.).
## Part-A — Contents and Responsibility
Contents: Details of goods supplied; GSTIN of supplier & recipient; place of delivery with pincode; document number, date and value.
Who generates? The person causing the movement:
| Situation | Person Liable |
|---|---|
| Supplier (registered) arranges transport | Supplier |
| Recipient arranges transport | Recipient |
| Unregistered supplier → Registered recipient | Recipient |
> The transporter, e-commerce operator, or courier agency may also generate Part-A if authorised by the consignor.
## Part-B — Contents and Responsibility
Contents: Transporter details; transport document number; vehicle number (for road).
Who generates?
| Mode of Transport | Person Liable |
|---|---|
| Road — via a transporter | Transporter |
| Road — own / hired / public conveyance | Person causing the movement |
| Rail, air or vessel | Person causing the movement |
## Important Notes
### (i) Bill-to / Ship-to Model
Even though there are two supplies (supplier → buyer; buyer → end-customer), there is only one physical movement. So only one e-way bill is required. Either the supplier or the intermediate supplier may generate it.
### (ii) Exemption from Filing Part-B
Normally an e-way bill is valid only if Part-B is filled. However, Part-B is not required if goods are transported up to 50 km within the State / UT:
- From consignor's place to transporter's place, OR
- From transporter's place to consignee's place.
### (iii) Consolidated E-Way Bill
Where multiple consignments move in a single conveyance, the transporter may (optionally) generate a Consolidated E-Way Bill indicating serial numbers of the individual e-way bills.
### (iv) Transporter's Duty for Small Consignors
Where individual consignors did not generate e-way bills because each consignment is ≤ ₹ 50,000, but aggregate value of consignments in the conveyance > ₹ 50,000 in case of inter-state supply, the transporter must generate the e-way bill.