E-way bill requirement: pre-movement electronic furnishing and unique number generation for consignments, enhancing transport compliance obligations. A comprehensive amendment package revises timelines and rate wordings, prescribes an Input Service Distributor invoice format and credit-transfer mechanism, establishes deemed valuation rules for lotteries and betting under new rule 31A, excludes specified services from aggregate exempt supplies for threshold calculations, expands refund entitlement where suppliers availed specified central notifications, and overhauls the e-way bill regime by mandating pre-movement electronic furnishing in FORM GST EWB-01, unique e-way bill numbers, transporter and consolidated e-way bill procedures, validity periods tied to distance, cancellation rules and specified exceptions.
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Provisions expressly mentioned in the judgment/order text.
E-way bill requirement: pre-movement electronic furnishing and unique number generation for consignments, enhancing transport compliance obligations.
A comprehensive amendment package revises timelines and rate wordings, prescribes an Input Service Distributor invoice format and credit-transfer mechanism, establishes deemed valuation rules for lotteries and betting under new rule 31A, excludes specified services from aggregate exempt supplies for threshold calculations, expands refund entitlement where suppliers availed specified central notifications, and overhauls the e-way bill regime by mandating pre-movement electronic furnishing in FORM GST EWB-01, unique e-way bill numbers, transporter and consolidated e-way bill procedures, validity periods tied to distance, cancellation rules and specified exceptions.
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