E way bill compliance required for consignment movements; electronic generation, RFID mapping and verification obligations enforced. The amendment implements an e-way bill regime requiring registered persons moving consignments above a threshold to furnish Part A of FORM GST EWB-01 on the common portal before movement; Part B and e-way bill generation may be completed by consignor, consignee or transporter, with unique e way bill numbers issued and options for consolidated e way bills. Rules prescribe validity linked to distance, cancellation and re-generation procedures, recipient acceptance timelines, exemptions for listed goods and short-distance movements, and permit SMS facility. Related rules require conveyance documents or RFID-mapped e way bills and empower officers to verify and inspect using RFID readers and prescribed forms.
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Provisions expressly mentioned in the judgment/order text.
E way bill compliance required for consignment movements; electronic generation, RFID mapping and verification obligations enforced.
The amendment implements an e-way bill regime requiring registered persons moving consignments above a threshold to furnish Part A of FORM GST EWB-01 on the common portal before movement; Part B and e-way bill generation may be completed by consignor, consignee or transporter, with unique e way bill numbers issued and options for consolidated e way bills. Rules prescribe validity linked to distance, cancellation and re-generation procedures, recipient acceptance timelines, exemptions for listed goods and short-distance movements, and permit SMS facility. Related rules require conveyance documents or RFID-mapped e way bills and empower officers to verify and inspect using RFID readers and prescribed forms.
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