E-way bill compliance requires pre-movement electronic reporting and transporter obligations, enabling digital verification and enforcement. Electronic movement of goods under GST is governed by an E-Way Bill system requiring pre-movement electronic submission of consignment particulars (Part A) by the person causing movement and transport particulars (Part B) by the transporter or responsible registered person. Obligations include generation, updating on transfer of conveyance, consolidated bills for multiple consignments, and mapping to devices where notified; validity is distance-linked with limited extensions. Exceptions, electronic cancellation rules, penalties for non-compliance, and empowered inspection and seizure procedures are integral enforcement features.
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Provisions expressly mentioned in the judgment/order text.
E-way bill compliance requires pre-movement electronic reporting and transporter obligations, enabling digital verification and enforcement.
Electronic movement of goods under GST is governed by an E-Way Bill system requiring pre-movement electronic submission of consignment particulars (Part A) by the person causing movement and transport particulars (Part B) by the transporter or responsible registered person. Obligations include generation, updating on transfer of conveyance, consolidated bills for multiple consignments, and mapping to devices where notified; validity is distance-linked with limited extensions. Exceptions, electronic cancellation rules, penalties for non-compliance, and empowered inspection and seizure procedures are integral enforcement features.
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