E-waybill requirement imposes mandatory generation and carriage of electronic waybills for movement of taxable goods. An e-waybill requirement is prescribed for movement of taxable goods: registered persons, unregistered persons or persons liable for registration must generate Form GST e-Waybill-1 for non-exempt consignments above the prescribed value when transported into, out of or within the State. Generation responsibility is allocated by transaction type; transporters must generate consolidated Transporter Declarations when carrying multiple waybills or when vehicle details are absent. Transshipment requires a Transhipment Declaration. e-Waybills must be generated via the authorised APCT web portal, accompany goods for inspection, and are subject to cancellation and distance-based validity rules.
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Provisions expressly mentioned in the judgment/order text.
E-waybill requirement imposes mandatory generation and carriage of electronic waybills for movement of taxable goods.
An e-waybill requirement is prescribed for movement of taxable goods: registered persons, unregistered persons or persons liable for registration must generate Form GST e-Waybill-1 for non-exempt consignments above the prescribed value when transported into, out of or within the State. Generation responsibility is allocated by transaction type; transporters must generate consolidated Transporter Declarations when carrying multiple waybills or when vehicle details are absent. Transshipment requires a Transhipment Declaration. e-Waybills must be generated via the authorised APCT web portal, accompany goods for inspection, and are subject to cancellation and distance-based validity rules.
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