There are 3 cases :
1. When goods are transported by a registered person, either acting as a consignee or consignor in his own vehicle, hired vehicle, railways, by air or by vessel, the supplier or recipient of the goods should generate the E-Way Bill.
2. When the goods are handed over to a transporter, the E-Way Bill should be generated by the transporter. In this case, the registered person should declare the details of the goods in a common portal.
3. In case of inward supplies from an unregistered person, either the recipient of supply or the transporter should generate the E-Way Bill.