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        GST - States

        The Nagaland Goods and Service Tax (Sixth Amendment) Rules, 2017 - F.NO.FIN/REV-3/GST/1/08 (Pt-1)/466 - Nagaland SGST

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        E-way bill rules now require electronic pre-filing, transporter obligations, RFID mapping and online inspection reports for goods movement. The rules substitute rule 138 to mandate furnishing Part A of FORM GST EWB-01 on the common portal before movement of goods exceeding fifty thousand rupees, provide for Part B completion and transporter-generated consolidated e-way bills, create unique e-way bill numbers, set validity by distance, allow limited cancellations and exemptions, and add rules 138A-138D requiring carry of invoices or e-way bill/EBN or RFID mapping, authorising interception and RFID-based verification, prescribing online 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 rules now require electronic pre-filing, transporter obligations, RFID mapping and online inspection reports for goods movement.

                                The rules substitute rule 138 to mandate furnishing Part A of FORM GST EWB-01 on the common portal before movement of goods exceeding fifty thousand rupees, provide for Part B completion and transporter-generated consolidated e-way bills, create unique e-way bill numbers, set validity by distance, allow limited cancellations and exemptions, and add rules 138A-138D requiring carry of invoices or e-way bill/EBN or RFID mapping, authorising interception and RFID-based verification, prescribing online inspection reporting (FORM GST EWB-03), and detention reporting (FORM GST EWB-04).


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