E way bill rules require generation of e way bills for consignments over Rs. 50,000 and set RFID, verification and reporting protocols. The amendments substitute rule 138 to require generation of an e way bill (FORM GST EWB 01) on the common portal before movement of goods with consignment value over fifty thousand rupees, prescribe Part A/B filing responsibilities for consignor/consignee/transporters, allow consolidated e way bills (FORM GST EWB 02), set validity by distance, permit cancellation within 24 hours (unless verified), and list exemptions; new rules 138A-138D mandate carrying invoices/e way bills or RFID mapped EBNs, enable Invoice Reference Numbers (FORM GST INV 1), require RFID readers for verification, and prescribe online inspection (FORM GST EWB 03) and detention reporting (FORM GST EWB 04).
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E way bill rules require generation of e way bills for consignments over Rs. 50,000 and set RFID, verification and reporting protocols.
The amendments substitute rule 138 to require generation of an e way bill (FORM GST EWB 01) on the common portal before movement of goods with consignment value over fifty thousand rupees, prescribe Part A/B filing responsibilities for consignor/consignee/transporters, allow consolidated e way bills (FORM GST EWB 02), set validity by distance, permit cancellation within 24 hours (unless verified), and list exemptions; new rules 138A-138D mandate carrying invoices/e way bills or RFID mapped EBNs, enable Invoice Reference Numbers (FORM GST INV 1), require RFID readers for verification, and prescribe online inspection (FORM GST EWB 03) and detention reporting (FORM GST EWB 04).
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