E-way bill requirement: pre-movement electronic reporting of consignment details on the common portal for goods transport compliance. The amendment establishes an electronic e way bill regime under rule 138 requiring pre movement furnishing of consignment details on the common portal in FORM GST EWB 01 by consignor, consignee or transporter, issues a unique e way bill number, permits consolidation of multiple consignments, prescribes validity linked to distance with Commissioner granted extensions, allows cancellation within a limited period, and enumerates specified exemptions by commodity. Complementary rules (138A-138D) mandate carriage or RFID mapping of e way bills, enable Invoice Reference Number generation via FORM GST INV 1, and set interception, verification and online inspection reporting procedures using prescribed EWB forms.
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Provisions expressly mentioned in the judgment/order text.
E-way bill requirement: pre-movement electronic reporting of consignment details on the common portal for goods transport compliance.
The amendment establishes an electronic e way bill regime under rule 138 requiring pre movement furnishing of consignment details on the common portal in FORM GST EWB 01 by consignor, consignee or transporter, issues a unique e way bill number, permits consolidation of multiple consignments, prescribes validity linked to distance with Commissioner granted extensions, allows cancellation within a limited period, and enumerates specified exemptions by commodity. Complementary rules (138A-138D) mandate carriage or RFID mapping of e way bills, enable Invoice Reference Number generation via FORM GST INV 1, and set interception, verification and online inspection reporting procedures using prescribed EWB forms.
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