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In general, a registered GSTIN holder will be identified as a supplier or recipient. He will then be permitted to work as a supplier or recipient. If a registered GSTIN holder has been designated as a transporter, he will generate EWB for the supplier or recipient. While generating EWB, he must enter both the recipient and supplier details. This is not permitted as a recipient or supplier. The taxpayer must select the option "Register as a Transporter" under registration to change his position. After logging out and re-login are complete, the system will change the taxpayer to transporter. He can also enter the details of both recipient and supplier in EWB according to invoice.