E-way bill rules for movement of goods: mandatory pre-generation, RFID mapping, verification and validity limits. The amendment inserts a detailed e-way bill regime (rules 138-138D): consignors, consignees or transporters must electronically furnish Part A of FORM GST EWB-01 before moving goods over Rs. 50,000; Part B and actual e-way bill generation follow per mode of transport. Generation issues a unique EBN; transporters may generate consolidated e-way bills (FORM GST EWB-02) and must update conveyance details on transfer. RFID mapping, electronic verification by authorised officers, online inspection reporting (FORM GST EWB-03), detention reporting (FORM GST EWB-04), 24-hour cancellation limits and distance-based validity periods are prescribed. An Annexure lists goods exempted from e-way bill requirements.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
E-way bill rules for movement of goods: mandatory pre-generation, RFID mapping, verification and validity limits.
The amendment inserts a detailed e-way bill regime (rules 138-138D): consignors, consignees or transporters must electronically furnish Part A of FORM GST EWB-01 before moving goods over Rs. 50,000; Part B and actual e-way bill generation follow per mode of transport. Generation issues a unique EBN; transporters may generate consolidated e-way bills (FORM GST EWB-02) and must update conveyance details on transfer. RFID mapping, electronic verification by authorised officers, online inspection reporting (FORM GST EWB-03), detention reporting (FORM GST EWB-04), 24-hour cancellation limits and distance-based validity periods are prescribed. An Annexure lists goods exempted from e-way bill requirements.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
