E-way bill requirement mandates principals and exempt handicraft transporters to generate e-way bills irrespective of consignment value. Provisional registrants or applicants may opt to pay tax under Section 10 by filing FORM GST CMP-02 and must furnish FORM GST ITC-03 within ninety days, after which they cannot file FORM GST TRAN-1; TRAN-1 declarations may be revised once within prescribed or extended timelines. The amendment mandates principals to generate e-way bills for inter-state consignments to job-workers and requires exempt persons transporting handicraft goods inter-state to generate e-way bills regardless of consignment value, with a departmental definition of 'handicraft goods.'