E-way bill requirement mandates pre-movement electronic furnishing and generation of e-way bill via common portal. Persons causing movement of goods above the specified value must electronically furnish particulars in Part A of FORM GST INS-01 on the common portal before movement; consignor or consignee may generate the e-way bill by furnishing Part B, otherwise the registered person must provide transporter details and the transporter will generate the e-way bill. A unique e-way bill number (EBN) is issued on generation. Transporters transferring between conveyances must generate a new e-way bill; multiple consignments require listing individual e-way bills and generation of a consolidated e-way bill. E-way bills have prescribed distance-linked validity, may be cancelled within a limited period unless verified in transit, and Part A details are available to the supplier for returns.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
E-way bill requirement mandates pre-movement electronic furnishing and generation of e-way bill via common portal.
Persons causing movement of goods above the specified value must electronically furnish particulars in Part A of FORM GST INS-01 on the common portal before movement; consignor or consignee may generate the e-way bill by furnishing Part B, otherwise the registered person must provide transporter details and the transporter will generate the e-way bill. A unique e-way bill number (EBN) is issued on generation. Transporters transferring between conveyances must generate a new e-way bill; multiple consignments require listing individual e-way bills and generation of a consolidated e-way bill. E-way bills have prescribed distance-linked validity, may be cancelled within a limited period unless verified in transit, and Part A details are available to the supplier for returns.
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