E-way bill requirement ensures inter-state consignments must carry e-way bill; failure attracts penalties under Assam GST. The circular replaces state GST Inward and Outward Permit procedures with a nationwide e-way bill system for inter State and later intra State movement, directs taxpayers to use the designated e way bill portals, requires migration and trial generation during the transition, and provides that existing permits will cease at the cut off and unused permits will be invalidated; movement of inter State consignments without an e way bill will be an offence under the Assam GST rules.
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 ensures inter-state consignments must carry e-way bill; failure attracts penalties under Assam GST.
The circular replaces state GST Inward and Outward Permit procedures with a nationwide e-way bill system for inter State and later intra State movement, directs taxpayers to use the designated e way bill portals, requires migration and trial generation during the transition, and provides that existing permits will cease at the cut off and unused permits will be invalidated; movement of inter State consignments without an e way bill will be an offence under the Assam GST rules.
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