E way bill generation requirement: consignors, recipients or transporters must pre furnish shipment details and carry e way documentation. Registered persons moving goods above the threshold must pre furnish shipment details in Part A of FORM GST EWB 01 on the common portal prior to movement; Part B is completed by the transporter or person in charge, and the transporter may generate e way bills and consolidated e way bills (FORM GST EWB 02). Generation yields a unique e way bill number available to supplier, recipient and transporter. Rules set validation periods tied to distance, provide cancellation and re generation procedures, exempt specified goods listed in an Annexure, and impose documentary, RFID and inspection protocols under new Rules 138A-138D.
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E way bill generation requirement: consignors, recipients or transporters must pre furnish shipment details and carry e way documentation.
Registered persons moving goods above the threshold must pre furnish shipment details in Part A of FORM GST EWB 01 on the common portal prior to movement; Part B is completed by the transporter or person in charge, and the transporter may generate e way bills and consolidated e way bills (FORM GST EWB 02). Generation yields a unique e way bill number available to supplier, recipient and transporter. Rules set validation periods tied to distance, provide cancellation and re generation procedures, exempt specified goods listed in an Annexure, and impose documentary, RFID and inspection protocols under new Rules 138A-138D.
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