E-way bill obligations: electronic generation, carriage and verification regime expanded, with consolidated and exempted movement rules. The notification substitutes and inserts rules to align State procedural provisions with the Central GST Rules and establishes a detailed regime for the e-way bill including when information must be furnished, who may generate the e-way bill (consignor, consignee, transporter), electronic furnishing in FORM GST EWB-01 and FORM GST EWB-02, issuance of a unique e-way bill number, conditions for consolidation, update and cancellation, prescribed validity linked to distance, and categories of movement exempted from e-way bill requirement; it also adds rules on documents to be carried, RFID mapping, verification, inspection reporting and detention reporting.
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E-way bill obligations: electronic generation, carriage and verification regime expanded, with consolidated and exempted movement rules.
The notification substitutes and inserts rules to align State procedural provisions with the Central GST Rules and establishes a detailed regime for the e-way bill including when information must be furnished, who may generate the e-way bill (consignor, consignee, transporter), electronic furnishing in FORM GST EWB-01 and FORM GST EWB-02, issuance of a unique e-way bill number, conditions for consolidation, update and cancellation, prescribed validity linked to distance, and categories of movement exempted from e-way bill requirement; it also adds rules on documents to be carried, RFID mapping, verification, inspection reporting and detention reporting.
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