E-way bill compliance required for movement of goods: generation, carriage, RFID mapping and verification obligations enforced. The amendment replaces rule 138 and inserts rules 138A-138D to mandate electronic pre-movement furnishing of Part A details on FORM GST EWB-01 and generation of e-way bills by consignor/consignee or transporter, issuance of a unique e-way bill number, consolidated e-way bills, conveyance-update obligations on transfer, electronic cancellation within a limited period, validity tied to distance with extension mechanisms, RFID mapping and carriage requirements, authorized interception and verification procedures with online inspection reporting, and specified exemptions and updated forms including INV-1, ENR-01 and RFD-01.
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E-way bill compliance required for movement of goods: generation, carriage, RFID mapping and verification obligations enforced.
The amendment replaces rule 138 and inserts rules 138A-138D to mandate electronic pre-movement furnishing of Part A details on FORM GST EWB-01 and generation of e-way bills by consignor/consignee or transporter, issuance of a unique e-way bill number, consolidated e-way bills, conveyance-update obligations on transfer, electronic cancellation within a limited period, validity tied to distance with extension mechanisms, RFID mapping and carriage requirements, authorized interception and verification procedures with online inspection reporting, and specified exemptions and updated forms including INV-1, ENR-01 and RFD-01.
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