E-way bill rules require pre-movement electronic furnishing of consignment details and generate unique EBN for consignments over fifty thousand. Registered persons moving consignments exceeding fifty thousand rupees must furnish Part A of FORM GST EWB-01 on the common portal before movement and ensure Part B transport details are provided by consignor, consignee or transporter; e-way bills generate a unique e-way bill number (EBN) available to supplier, recipient and transporter. Transporters must update conveyance details on transfer and may consolidate multiple consignments into FORM GST EWB-02. RFID mapping, portal auto-population from FORM GST INV-1, prescribed verification/inspection reporting timelines, distance-based validity and specified exemptions (Annexure) are provided.
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Provisions expressly mentioned in the judgment/order text.
E-way bill rules require pre-movement electronic furnishing of consignment details and generate unique EBN for consignments over fifty thousand.
Registered persons moving consignments exceeding fifty thousand rupees must furnish Part A of FORM GST EWB-01 on the common portal before movement and ensure Part B transport details are provided by consignor, consignee or transporter; e-way bills generate a unique e-way bill number (EBN) available to supplier, recipient and transporter. Transporters must update conveyance details on transfer and may consolidate multiple consignments into FORM GST EWB-02. RFID mapping, portal auto-population from FORM GST INV-1, prescribed verification/inspection reporting timelines, distance-based validity and specified exemptions (Annexure) are provided.
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