E-way bill compliance under GST should be treated as an integral part of the goods dispatch process rather than merely a portal formality. The requirement is linked to movement of goods and may arise not only on sales but also in cases such as job work, repairs, testing, exhibition, replacement, return of goods, stock transfers and movement for own use.   Website URL: https://taxguru.in/goods-and-service-tax/bill-gst-practical-compliance-points-businesses-not-ignore.html