Waybills are the Govt road permits for stock transport. Some states have them some don't. Odisha is very stringent in case of waybill misuse. Generally when stocks travel inter state, i.e from Odisha to some other state or vice-versa, a waybill is required at the check posts, which declares the entire content of the stock, including the type, value, quantity and weight. Every time we use a waybill, we have to show the used waybill to Govt so that it will issue us another waybill. In case of lost waybills, FIR and public notification in news paper, and also a fine has to be paid. Every waybill has a time period. If a waybill is issued and not used before time, fine will be imposed. If a waybill is used but not deposited, then also fine will be imposed. and believe me, these fines are humongous, and the worst part is if you don't pay the penalty then no more waybill will be issued which will affect the stock replenishment drastically. Currently, Odisha Govt is issuing e-waybills only. The mandory requirements to generate e-waybills are, consignor full address, consignee full address, transporter details, transport vehicle No., stock details, Stock Transfer Note (STN).
         Remember, always track your each and every waybill. If its intra state, waybill is not required but if it is inter state, then waybill is mandatory. Never receive a inter state stock, if its without a waybill, because some vendors will send you stock via courier from another state, without waybill, to save tax, although they must have issued a Odisha waybill for the same stock transfer. Always deposit your waybill before deadline. Happy Retailing.