E-way bill compliance: mandatory pre-movement electronic information and device mapped documentation for taxable goods movement. The rule substituting e-way bill (rule 138) requires pre-movement electronic furnishing of Part A of FORM GST EWB-01 for consignments above the specified value, generation of the e-way bill (EBN) by consignor, recipient or transporter as applicable, transporter obligations to generate or consolidate e-way bills, cancellation rules, validity tied to distance with prescribed counting and extension mechanisms, recipient acceptance procedures, interstate validity, and specified exemptions. Complementary rules 138A-138D require carriage or device-mapping of documents, permit Invoice Reference Number issuance via FORM GST INV-1, enable RFID mapping and verification, mandate online inspection reporting in FORM GST EWB-03 and detention reporting in 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 compliance: mandatory pre-movement electronic information and device mapped documentation for taxable goods movement.
The rule substituting e-way bill (rule 138) requires pre-movement electronic furnishing of Part A of FORM GST EWB-01 for consignments above the specified value, generation of the e-way bill (EBN) by consignor, recipient or transporter as applicable, transporter obligations to generate or consolidate e-way bills, cancellation rules, validity tied to distance with prescribed counting and extension mechanisms, recipient acceptance procedures, interstate validity, and specified exemptions. Complementary rules 138A-138D require carriage or device-mapping of documents, permit Invoice Reference Number issuance via FORM GST INV-1, enable RFID mapping and verification, mandate online inspection reporting in FORM GST EWB-03 and detention reporting in FORM GST EWB-04.
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