E-way Bill requirement: electronic consignment documentation is mandatory for high-value goods movement, non-compliance triggers penalties and seizure. An electronic E-way Bill is required for movement of goods above the statutory monetary threshold and must be generated on the common portal prior to movement; it consists of Part A (consignment and GST-related details) to be furnished by the person causing movement and Part B (transport details) to be furnished/updated by the transporter. The consignment value includes applicable taxes and, where relevant, customs duty; specified exemptions, validity rules tied to distance, non-modifiability of Part A, assignment and reassignment procedures, and penalties including detention or seizure for non-compliance are integral to the operational regime.
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 requirement: electronic consignment documentation is mandatory for high-value goods movement, non-compliance triggers penalties and seizure.
An electronic E-way Bill is required for movement of goods above the statutory monetary threshold and must be generated on the common portal prior to movement; it consists of Part A (consignment and GST-related details) to be furnished by the person causing movement and Part B (transport details) to be furnished/updated by the transporter. The consignment value includes applicable taxes and, where relevant, customs duty; specified exemptions, validity rules tied to distance, non-modifiability of Part A, assignment and reassignment procedures, and penalties including detention or seizure for non-compliance are integral to the operational regime.
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