E-way bill requirement: mandatory electronic generation and carriage for high value consignments, with portal mapping, verification and exceptions. 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).
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 requirement: mandatory electronic generation and carriage for high value consignments, with portal mapping, verification and exceptions.
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).
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 
