Part A is filled before dispatch by the supplier/recipient; Part B is filled before movement by the transporter. Both are needed for valid road transit.
Note
Rules can change through GST notifications. Always confirm the current position on ewaybillgst.gov.in or with a tax professional for your specific case.
Related: all FAQs, the complete guide, and the validity guide.
Frequently asked questions
Can I generate Part A without Part B?
Yes, but the bill stays incomplete and isn't valid for road movement until Part B is added.
Who fills which part?
Supplier/recipient → Part A; transporter (or mover) → Part B.