E-way bill requirement: mandatory electronic pre-movement reporting, document carriage, verification and consolidated billing procedures. The amendment aligns Punjab GST procedural and governance rules with the Central GST Rules, revises rule 119 wording, and implements a comprehensive e-way bill framework. It mandates pre-movement electronic submission in Part A of FORM GST EWB-01 for specified consignments, prescribes Part B completion and e-way bill generation by consignor/consignee/transporter, allows consolidated e-way bills, sets validity tied to distance with Commissioner-led extensions, lists exemptions and excluded goods, requires specific documents or RFID mapping on conveyances, and establishes verification, inspection and detention reporting procedures along with several substituted and new Forms.