If goods are transported using different modes — road, rail, air, or ship, you can still generate an e-way bill. However, Part B of the e-way bill must be updated with the current mode of transportation or conveyance number using the Update Vehicle Number/Mode of Transport option in the e-Way Bill portal.
The conveyance details in the e-way bill should always match the actual mode of transport being used at any given time.
Books
Simplify accounting
and GST filing.