E-way bill compliance: mandatory pre-movement reporting, document/RFID mapping and verification with cancellation rules. The amendment substitutes multiple rules to align Maharashtra GST Rules with Central GST Rules and establishes a detailed e way bill regime requiring pre movement electronic furnishing of particulars in FORM GST EWB 01, generation of a unique e way bill number on the common portal, transporter obligations including consolidated bills, exceptions and validity rules, and adds rules on documents/RFID mapping (138A), verification of conveyances (138B), inspection reporting (138C) and detention reporting (138D); specified forms (ENR 01, RFD 01) are also substituted.