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        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.

        <h1>E-way bill requirement: mandatory electronic generation and carriage for high value consignments, with portal mapping, verification and exceptions.</h1> The notification aligns several State GST Rules with the Central Rules for authority constitution and service conditions, and establishes a detailed e way bill regime: mandatory electronic pre movement furnishing of Part A of FORM GST EWB 01 for specified consignments, procedures for Part B and e way bill generation by consignor/consignee/ transporter, issuance of a unique e way bill number, conveyance updating and consolidated e way bills, validity and cancellation rules, specified exemptions, and new rules (138A-138D) on documents/RFID carriage, interception and verification, inspection reporting (FORM GST EWB 03) and detention reporting (FORM GST EWB 04).

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