E-Way Bill requirements specify mandatory consignor/consignee, HSN reporting and transport documentation for goods movement under GST. The instrument prescribes the E-Way Bill (Form GST EWB-01) data requirements: Part A requires GSTINs, PIN-coded places of dispatch and delivery, document number and date, value, HSN Code and a prescribed Reason for Transportation; Part B requires road vehicle number and transport document references. HSN reporting thresholds, acceptable document types, use of 'URP' for unregistered parties, and the prescribed list of transportation reason codes are specified. The form has been amended by notifications that revised field layout while retaining these operative data categories.
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E-Way Bill requirements specify mandatory consignor/consignee, HSN reporting and transport documentation for goods movement under GST.
The instrument prescribes the E-Way Bill (Form GST EWB-01) data requirements: Part A requires GSTINs, PIN-coded places of dispatch and delivery, document number and date, value, HSN Code and a prescribed Reason for Transportation; Part B requires road vehicle number and transport document references. HSN reporting thresholds, acceptable document types, use of "URP" for unregistered parties, and the prescribed list of transportation reason codes are specified. The form has been amended by notifications that revised field layout while retaining these operative data categories.
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