E-way bill requirement expands obligations for consignors, recipients and transporters before movement, with electronic generation and validation. Amendment establishes electronic e-way bill obligations: registered persons causing movement above the prescribed consignment value must furnish Part A of FORM GST EWB-01 before movement; Part B must be furnished where conveyance or transporter details are required; consignor, recipient or transporter may generate the e-way bill as applicable; a unique e-way bill number is issued upon generation; consolidated e-way bills may be created for multiple consignments; validity is distance linked and cancellation is permitted within a limited period except after transit verification; specified exemptions apply.
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Provisions expressly mentioned in the judgment/order text.
E-way bill requirement expands obligations for consignors, recipients and transporters before movement, with electronic generation and validation.
Amendment establishes electronic e-way bill obligations: registered persons causing movement above the prescribed consignment value must furnish Part A of FORM GST EWB-01 before movement; Part B must be furnished where conveyance or transporter details are required; consignor, recipient or transporter may generate the e-way bill as applicable; a unique e-way bill number is issued upon generation; consolidated e-way bills may be created for multiple consignments; validity is distance linked and cancellation is permitted within a limited period except after transit verification; specified exemptions apply.
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