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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 requirement for intra State movement of high value gold and precious stones; Part A filing required before movement.</h1> 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.

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