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of <h1>Registered persons must furnish Part A of FORM GST EWB-01 for intra-State movement of high-value goods above threshold (section 15)</h1> Where a State/UT tax authority requires reporting, any registered person causing intra-State movement of specified high-value goods (including gold and precious stones) whose consignment value exceeds the notified threshold (not below ?2 lakh) must electronically furnish Part A of FORM GST EWB-01 before movement to generate a unique e-way bill number; Part B need not be furnished and the bill is generated on the common portal. The furnished Part A is accessible to the registered supplier for GSTR-1. An e-way bill may be cancelled within 24 hours unless verified in transit. Specified customs movements are exempt and other applicable e-way rules apply. Consignment value follows section 15 valuation.
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