E-way bill rules require portal submission, documented carriage or RFID mapping, and enable RFID verification during goods movement. The amendment substitutes State rules to align with Central GST Rules on the Authority's constitution and service conditions, and establishes a detailed e-way bill regime: mandatory portal submission of Part A and Part B of FORM GST EWB-01 for consignments above fifty thousand rupees, generation of a unique e-way bill number, transporter and consignor obligations for generation/consolidation/cancellation, distance-based validity, an Annexure of exempted goods, carriage of invoice/e-way bill or RFID mapping by the person-in-charge, authorised interception/verification using RFID readers, online inspection reporting, and substituted administrative forms including ENR-01, RFD-01 and INV-1.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
E-way bill rules require portal submission, documented carriage or RFID mapping, and enable RFID verification during goods movement.
The amendment substitutes State rules to align with Central GST Rules on the Authority's constitution and service conditions, and establishes a detailed e-way bill regime: mandatory portal submission of Part A and Part B of FORM GST EWB-01 for consignments above fifty thousand rupees, generation of a unique e-way bill number, transporter and consignor obligations for generation/consolidation/cancellation, distance-based validity, an Annexure of exempted goods, carriage of invoice/e-way bill or RFID mapping by the person-in-charge, authorised interception/verification using RFID readers, online inspection reporting, and substituted administrative forms including ENR-01, RFD-01 and INV-1.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
