E-way bill compliance: mandatory pre-movement data, transporter duties, verification and validity rules expanded under GST amendments. The amendment aligns multiple Odisha GST Rules with corresponding Central GST Rules for composition and administrative provisions and inserts comprehensive e-way bill provisions: mandatory pre-movement information in FORM GST EWB-01, generation and sharing of a unique e-way bill number, transporter duties including consolidated e-way bills (FORM GST EWB-02), cancellation and distance-based validity rules, RFID and document-carrying requirements, inspection and detention procedures with prescribed reporting forms (FORM GST EWB-03 and EWB-04), an Annexure of goods exempted from e-way requirement, and insertion/substitution of numerous forms including FORM GST INV-1, ENR-01 and RFD-01.
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Provisions expressly mentioned in the judgment/order text.
E-way bill compliance: mandatory pre-movement data, transporter duties, verification and validity rules expanded under GST amendments.
The amendment aligns multiple Odisha GST Rules with corresponding Central GST Rules for composition and administrative provisions and inserts comprehensive e-way bill provisions: mandatory pre-movement information in FORM GST EWB-01, generation and sharing of a unique e-way bill number, transporter duties including consolidated e-way bills (FORM GST EWB-02), cancellation and distance-based validity rules, RFID and document-carrying requirements, inspection and detention procedures with prescribed reporting forms (FORM GST EWB-03 and EWB-04), an Annexure of goods exempted from e-way requirement, and insertion/substitution of numerous forms including FORM GST INV-1, ENR-01 and RFD-01.
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