E-way bill requirements updated under GST - generation, RFID mapping, verification and exemptions clarified under new rules. The amendment establishes an electronic e-way bill framework (rule 138) requiring pre-movement electronic furnishing of consignment details in FORM GST EWB-01 for consignments above the specified threshold, generation by consignor/consignee/transporter, consolidation via FORM GST EWB-02, cancellation, distance-linked validity, listed exemptions, unique e-way bill numbers on the common portal, and auto-population from uploaded invoice reference. Complementary provisions (rules 138A-138D) mandate documents or RFID mapping, permit Invoice Reference Numbers via FORM GST INV-1, empower Commissioner-mandated RFID usage, and set verification, inspection reporting and detention-upload procedures.
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 requirements updated under GST - generation, RFID mapping, verification and exemptions clarified under new rules.
The amendment establishes an electronic e-way bill framework (rule 138) requiring pre-movement electronic furnishing of consignment details in FORM GST EWB-01 for consignments above the specified threshold, generation by consignor/consignee/transporter, consolidation via FORM GST EWB-02, cancellation, distance-linked validity, listed exemptions, unique e-way bill numbers on the common portal, and auto-population from uploaded invoice reference. Complementary provisions (rules 138A-138D) mandate documents or RFID mapping, permit Invoice Reference Numbers via FORM GST INV-1, empower Commissioner-mandated RFID usage, and set verification, inspection reporting and detention-upload procedures.
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 
