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            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 compliance: electronic pre-movement furnishing of consignment and conveyance details enables lawful goods transport.</h1> E-way bill is an electronic compliance document evidencing movement of goods that must be generated on the GST portal before commencement of movement, comprising Part A (consignor/consignee and consignment details) and Part B (transporter and conveyance details). Rule 138 requires furnishing these details and generating a unique e-way bill number; generation responsibilities vary by mode and party, transporters must update conveyance details on transshipment, and goods stored at a transporter's godown must be accompanied by a valid e-way bill with recordkeeping obligations for transporters and recipient taxpayers.

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