E-way bill requirement: registered persons must furnish electronic transport details before moving goods; specified exemptions apply. The amendment mandates electronic e-way bill generation on the common portal: consignors or recipients must furnish Part A of FORM GST EWB-01 prior to movement and Part B is to be furnished by consignor, consignee or transporter as applicable; transporters may generate consolidated e-way bills and must update conveyance details on transfer. Generation issues a unique e-way bill number accessible to supplier, recipient and transporter; validity is distance linked and cancellable within a limited period unless verified in transit. Specified goods and movements are exempt as listed in the Annexure.