E-way bill compliance under GST requires prior movement details, mode-specific generation rules, ship-to validation, and voluntary closure features. Electronic way bill compliance under GST requires prior furnishing of movement details before commencement of transport of goods through Part A and Part B of FORM GST EWB-01. The mechanism applies to movement in relation to supply, for reasons other than supply, and inward supply from an unregistered person, and the procedure varies by mode of transport, including road, rail, air, vessel, transshipment, and certain goods stored in a transporter's godown. The document also notes later system changes such as rail receipt number entry, multi-factor authentication, ship-to GSTIN validation, restricted generation and extension periods, and voluntary closure of e-way bills after delivery.
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Provisions expressly mentioned in the judgment/order text.
E-way bill compliance under GST requires prior movement details, mode-specific generation rules, ship-to validation, and voluntary closure features.
Electronic way bill compliance under GST requires prior furnishing of movement details before commencement of transport of goods through Part A and Part B of FORM GST EWB-01. The mechanism applies to movement in relation to supply, for reasons other than supply, and inward supply from an unregistered person, and the procedure varies by mode of transport, including road, rail, air, vessel, transshipment, and certain goods stored in a transporter's godown. The document also notes later system changes such as rail receipt number entry, multi-factor authentication, ship-to GSTIN validation, restricted generation and extension periods, and voluntary closure of e-way bills after delivery.
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