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)

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.