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        Case ID :
        GST - States

        Regarding the implementation of the e-way bill system for movement of goods

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        E-way bill requirement: specified e-way forms must accompany goods; avoid seizure solely for absent e-way bill when valid documents present. The circular reinstates the e-way bill requirement under Rule 138 by making earlier notifications automatically effective, requiring consignments to be accompanied by prescribed e-way bill forms (EWB 01, EWB 02, EWB 03) and TDF 1/TDF 2 downloaded from the department website, directs officers to publicise and enforce the requirement, and limits enforcement by prohibiting seizure solely for absence of an e-way bill where goods are transported with valid transport documents during the transitional period.

        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.

        <h1>E-way bill requirement: specified e-way forms must accompany goods; avoid seizure solely for absent e-way bill when valid documents present.</h1> The circular reinstates the e-way bill requirement under Rule 138 by making earlier notifications automatically effective, requiring consignments to be accompanied by prescribed e-way bill forms (EWB 01, EWB 02, EWB 03) and TDF 1/TDF 2 downloaded from the department website, directs officers to publicise and enforce the requirement, and limits enforcement by prohibiting seizure solely for absence of an e-way bill where goods are transported with valid transport documents during the transitional period.

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