Central Goods and Services Tax (Sixth Amendment) Rules, 2017 - Movement of goods and generation of e-way bill - To be effective from the date to be notified. - 27/2017 - Central GST (CGST)
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
E-way bill requirement: electronic pre-movement reporting of consignment and conveyance information ensures trackable transport compliance. Substitution of rule 138 mandates electronic generation of an e-way bill (FORM GST EWB-01) on the common portal before movement of goods with consignment value above fifty thousand rupees, requiring Part A consignment information and Part B conveyance information to be furnished by consignor/recipient or transporter; generation yields a unique e-way bill number (EBN), allows consolidated e-way bills (FORM GST EWB-02), prescribes validity tied to distance, cancellation within 24 hours subject to in-transit verification, and lists specified exemptions in an Annexure.
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 pre-movement reporting of consignment and conveyance information ensures trackable transport compliance.
Substitution of rule 138 mandates electronic generation of an e-way bill (FORM GST EWB-01) on the common portal before movement of goods with consignment value above fifty thousand rupees, requiring Part A consignment information and Part B conveyance information to be furnished by consignor/recipient or transporter; generation yields a unique e-way bill number (EBN), allows consolidated e-way bills (FORM GST EWB-02), prescribes validity tied to distance, cancellation within 24 hours subject to in-transit verification, and lists specified exemptions in an Annexure.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.