E-way bill requirement: electronic consignment document needed before movement, with specified exemptions and transporter obligations. E-way bill obligation requires generation of FORM GST EWB-01 on the common portal prior to movement where consignments exceed the statutory threshold; FORM EWB-01 has Part A (supplier/recipient, dispatch/delivery PINs, invoice/delivery document, value, HSN, reason) to be furnished by the person causing movement and Part B (transport document and vehicle number) to be furnished by the transporter. Specified goods and circumstances are exempt, transporters and warehouse operators must enrol on the portal, e-way bills may be cancelled within a limited period unless verified, conveyance details must be updated on transfer, consolidated e-way bills may be issued for multiple consignments, validity is distance-based, and non-compliance attracts penalties and detention with authorised in-transit verification and reporting requirements.
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 document needed before movement, with specified exemptions and transporter obligations.
E-way bill obligation requires generation of FORM GST EWB-01 on the common portal prior to movement where consignments exceed the statutory threshold; FORM EWB-01 has Part A (supplier/recipient, dispatch/delivery PINs, invoice/delivery document, value, HSN, reason) to be furnished by the person causing movement and Part B (transport document and vehicle number) to be furnished by the transporter. Specified goods and circumstances are exempt, transporters and warehouse operators must enrol on the portal, e-way bills may be cancelled within a limited period unless verified, conveyance details must be updated on transfer, consolidated e-way bills may be issued for multiple consignments, validity is distance-based, and non-compliance attracts penalties and detention with authorised in-transit verification and reporting requirements.
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