E-way bill requirement: electronic pre-movement reporting and transporter mapping ensure traceable movement and verification. Rule 138 now requires registered consignors or consignees to furnish Part A on FORM GST EWB-01 before moving goods above the prescribed consignment value and requires Part B details to be furnished by the transporter or consignor/consignee as applicable. Generation of an e-way bill produces a unique e-way bill number accessible on the common portal to supplier, recipient and transporter; transporters must update conveyance details on transfer and may generate consolidated e-way bills for multiple consignments. Limited cancellation, distance-linked validity, exemptions by annexure, and use of portal data for return filing are provided.
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E-way bill requirement: electronic pre-movement reporting and transporter mapping ensure traceable movement and verification.
Rule 138 now requires registered consignors or consignees to furnish Part A on FORM GST EWB-01 before moving goods above the prescribed consignment value and requires Part B details to be furnished by the transporter or consignor/consignee as applicable. Generation of an e-way bill produces a unique e-way bill number accessible on the common portal to supplier, recipient and transporter; transporters must update conveyance details on transfer and may generate consolidated e-way bills for multiple consignments. Limited cancellation, distance-linked validity, exemptions by annexure, and use of portal data for return filing are provided.
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