E-way bill compliance: mandatory electronic generation, mapping and verification procedures for goods movement under GST. The amendment aligns specified State GST rules with Central GST Rules and institutes an electronic e-way bill regime requiring registered persons to furnish consignment information in Part A (and Part B where applicable) of FORM GST EWB-01 before movement of goods above the prescribed threshold. Transporters may generate and consolidate e-way bills; an e-way bill number is issued on generation. Rules address cancellation, validity tied to distance, exemptions by annexure, carriage of invoices or mapped e-way bill/RFID devices, IRN via FORM GST INV-1, interception and verification procedures using RFID readers, and online inspection and detention reporting in prescribed forms.
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 compliance: mandatory electronic generation, mapping and verification procedures for goods movement under GST.
The amendment aligns specified State GST rules with Central GST Rules and institutes an electronic e-way bill regime requiring registered persons to furnish consignment information in Part A (and Part B where applicable) of FORM GST EWB-01 before movement of goods above the prescribed threshold. Transporters may generate and consolidate e-way bills; an e-way bill number is issued on generation. Rules address cancellation, validity tied to distance, exemptions by annexure, carriage of invoices or mapped e-way bill/RFID devices, IRN via FORM GST INV-1, interception and verification procedures using RFID readers, and online inspection and detention reporting in prescribed forms.
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