E way bill compliance controls interception, inspection, detention and confiscation procedures under GST with mandated electronic reporting. Circular sets out the procedure for interception, electronic verification of e-way bills and inspection of goods in transit, designates proper officers for interception, and prescribes the sequence of prescribed forms and reporting obligations (including GST MOV-01 to GST MOV-11 and GST EWB-03). It mandates electronic ledger entries for demands and payments, temporary IDs for unregistered persons, portal uploads of reports and order summaries in Form GST-DRC-07, auction and remittance procedures for unpaid liabilities, and application of corresponding State/UT and IGST provisions.
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 compliance controls interception, inspection, detention and confiscation procedures under GST with mandated electronic reporting.
Circular sets out the procedure for interception, electronic verification of e-way bills and inspection of goods in transit, designates proper officers for interception, and prescribes the sequence of prescribed forms and reporting obligations (including GST MOV-01 to GST MOV-11 and GST EWB-03). It mandates electronic ledger entries for demands and payments, temporary IDs for unregistered persons, portal uploads of reports and order summaries in Form GST-DRC-07, auction and remittance procedures for unpaid liabilities, and application of corresponding State/UT and IGST provisions.
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