State in brief the requirement of generation of an E-way Bill with reference to Rule 138(1) of the CGST Rules, 2017. Also discuss in brief the…

Whenever there is a movement of goods of consignment value exceeding - 50,000: (i) in relation to a supply; or (ii) for reasons other than supply; or (iii) due to inward supply from an unregistered person, the registered person causing such movement of goods is required to generate an e-way bill before commencement of such movement. In case of supply of goods on behalf of the “Third person” (“Bill to Ship to" model), by "Supplier” to “Recipient”, either “Third person" or "Supplier" can generate the e-way bill. For instance, if A ordered B to send goods to C – Either A or B can generate the e-way bill. In any case, only one e-way bill is required to be generated even though there are two supplies and two invoices being issued.