E-Way Bill

An e-way bill is required when goods worth more than a threshold value (currently ₹50,000 for most cases, though this can vary by state for intra-state movement) are transported, whether by the seller, buyer, or a transporter.

It’s primarily relevant to businesses that ship or transport physical goods — most service-based freelancers and agencies (web development, design, consulting) never need to generate one, since there’s no physical good being moved.

Businesses that sell both services and physical goods (e.g. an agency shipping branded merchandise) may need e-way bills for the goods portion of their business even if their service invoices don’t require one.