E-way bill compliance governs pre-movement goods information, transporter duties, validity, cancellation, and exemptions from generation. Registered persons moving consignments above the prescribed threshold must furnish Part A of FORM GST EWB-01 before movement and, for road movement, ... Summary
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E-way bill compliance governs pre-movement goods information, transporter duties, validity, cancellation, and exemptions from generation.
Registered persons moving consignments above the prescribed threshold must furnish Part A of FORM GST EWB-01 before movement and, for road movement, furnish Part B to generate a valid e-way bill. Authorised transporters, e-commerce operators, and courier agencies may furnish specified information, while special compulsory generation applies to interstate job-work and specified handicraft movements. Transporters must generate bills for qualifying interstate consignments where the parties have not done so. The framework regulates conveyance updates, consolidated bills, cancellation, distance-based validity, acceptance, and enumerated exemptions from e-way bill generation.
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