E-way bill requirement for intra State movement of high value gold and precious stones; Part A filing required before movement. Rule 138F requires electronic filing of Part A of FORM GST EWB-01 and generation of an e-way bill for intra State movement of specified high value goods (gold, precious stones, etc.) when consignment value exceeds the notified threshold; Part B is not required. E-commerce operators or courier agencies may file Part A. Part A data auto-populates for the supplier's GSTR-1. Cancellation of such e-way bills is permitted within 24 hours unless the bill has been verified in transit. Specified customs movements are exempt. Consignment value is determined under section 15 and includes taxes.
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 for intra State movement of high value gold and precious stones; Part A filing required before movement.
Rule 138F requires electronic filing of Part A of FORM GST EWB-01 and generation of an e-way bill for intra State movement of specified high value goods (gold, precious stones, etc.) when consignment value exceeds the notified threshold; Part B is not required. E-commerce operators or courier agencies may file Part A. Part A data auto-populates for the supplier's GSTR-1. Cancellation of such e-way bills is permitted within 24 hours unless the bill has been verified in transit. Specified customs movements are exempt. Consignment value is determined under section 15 and includes taxes.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.