An article describing the Indian VAT rules that were introduced on 1 July 2017,whereby also country wide the Electronic Way Bill (E-Way Bill) system was implemented. The E-Way Bill is a unique document/bill, which is electronically generated on the GST portal evidencing the specific consignment/movement of goods from one place to another, either inter-state or intra-state and of value more than Rs. 50,000.
Recommended read if you want to understand better the Indian VAT system.
Source Taxguru
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