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of <h1>New Rule 138F: Report Gold, Precious Stones Transport Over 2 Lakh Electronically; E-Way Bill Simplified for Specific Cases.</h1> Rule 138F of the Central Goods and Services Tax Rules, 2017 mandates furnishing information for intra-State movement of gold and precious stones when the consignment value exceeds a specified amount, not below two lakh rupees. Registered persons must submit details electronically via FORM GST EWB-01 before transport, generating a unique number. E-commerce operators or courier agencies may provide this information for goods supplied through them. Part B of the form is not required, and e-way bills can be canceled within 24 hours unless verified in transit. No e-way bill is needed for certain customs-related transport scenarios. The rule incorporates provisions from other related rules.
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