E-way bill compliance: mandatory pre-movement electronic reporting and verification procedures for consignments, with RFID and form requirements. The amendment aligns several state rules with corresponding Central GST Rules on the constitution, appointment, tenure and powers of the Authority and its committees, omits a phrase in rule 117, and inserts a detailed e-way bill framework. New and substituted rules require pre-movement furnishing of Part A of FORM GST EWB-01 on the common portal, define who may generate e-way bills or consolidated e-way bills, provide for cancellation, validity tied to distance with possible extensions, and list statutory exemptions. Additional rules mandate documentary or RFID device carriage, authorise interception and verification, require online inspection reports, and substitute key forms including ENR-01, RFD-01 and INV-1.
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E-way bill compliance: mandatory pre-movement electronic reporting and verification procedures for consignments, with RFID and form requirements.
The amendment aligns several state rules with corresponding Central GST Rules on the constitution, appointment, tenure and powers of the Authority and its committees, omits a phrase in rule 117, and inserts a detailed e-way bill framework. New and substituted rules require pre-movement furnishing of Part A of FORM GST EWB-01 on the common portal, define who may generate e-way bills or consolidated e-way bills, provide for cancellation, validity tied to distance with possible extensions, and list statutory exemptions. Additional rules mandate documentary or RFID device carriage, authorise interception and verification, require online inspection reports, and substitute key forms including ENR-01, RFD-01 and INV-1.
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