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In this video, we explain E-Way Bill in Detail (Basics to Advance) – Part 1 in a very simple and practical manner, especially for students, beginners, accountants, business owners, and office executives. The E-Way Bill is a very important concept under the GST (Goods and Services Tax) system in India. Many people find it confusing, so in this video, we have broken it down in an easy-to-understand way with real-life examples. 📚 What You Will Learn in This Video: ✔ What is an E-Way Bill? ✔ Why E-Way Bill is required under GST ✔ Who is required to generate an E-Way Bill ✔ When E-Way Bill is mandatory ✔ Basic rules of E-Way Bill ✔ Common mistakes to avoid ✔ Introduction to E-Way Bill process 👉 This is Part-1, where we cover the fundamental concepts. 👉 Part-2 will cover practical generation, validity, cancellation, penalties & advanced scenarios. 🎯 Who Should Watch This Video? ✅ GST Beginners ✅ Commerce & CA Students ✅ Accounts & Tax Executives ✅ Business Owners ✅ Anyone who wants clear GST knowledge ⏱️ Video Timestamps (Chapters) 00:00 – Introduction to E-Way Bill 00:45 – Why E-Way Bill is Important under GST 01:40 – What is an E-Way Bill? (Simple Explanation) 03:00 – Meaning of Movement of Goods 04:10 – When E-Way Bill is Required 05:40 – E-Way Bill Value Limit (₹50,000 Rule) 07:10 – Who Should Generate an E-Way Bill 09:00 – Supplier vs Recipient Responsibility 10:40 – Transporter’s Role in E-Way Bill 12:20 – Documents Required for E-Way Bill 14:00 – Situations Where E-Way Bill is Not Required 15:40 – Common Mistakes by Beginners 17:10 – Practical Examples (Layman Explanation) 18:50 – Summary of Part-1 19:30 – What Will Be Covered in Part-2 20:00 – Closing & Subscribe Reminder 👍 Support the Channel If you find this video helpful: 🔹 Like the video 🔹 Share with your friends & colleagues 🔹 Subscribe to Prime Knowledge for more GST, Accounting & Excel tutorials