E-way bill generation rules require mandatory e-way bills for consignments above threshold and for specified inter-state movements. Mandatory e-way bill generation applies when a consignment's invoice-declared value exceeds the prescribed threshold; for multi-vehicle transport of a single consignment exceeding the threshold; and for multiple consignments in one vehicle e-way bills are required only for consignments exceeding the threshold, with the transporter able to prepare a consolidated e-way bill by listing individual e-way bill serial numbers prior to transport. Unregistered persons must enrol via Form GST ENR-03 before generating Form GST EWB-01. The consignment value is determined under supply valuation rules and includes taxes and cess stated, excluding value of exempt supplies where both exempt and taxable goods are invoiced together.
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 generation rules require mandatory e-way bills for consignments above threshold and for specified inter-state movements.
Mandatory e-way bill generation applies when a consignment's invoice-declared value exceeds the prescribed threshold; for multi-vehicle transport of a single consignment exceeding the threshold; and for multiple consignments in one vehicle e-way bills are required only for consignments exceeding the threshold, with the transporter able to prepare a consolidated e-way bill by listing individual e-way bill serial numbers prior to transport. Unregistered persons must enrol via Form GST ENR-03 before generating Form GST EWB-01. The consignment value is determined under supply valuation rules and includes taxes and cess stated, excluding value of exempt supplies where both exempt and taxable goods are invoiced together.
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