E-way bill requirement: electronic pre-movement reporting for specified taxable goods, with transporter duties and validity rules. Electronic generation of an e-way bill is required before movement of specified taxable goods above the threshold for inter state and outward/inward movements involving Rajasthan; the e-way bill includes Part A (recipient GSTIN, place of delivery, invoice/challan details, value, HSN, reason, transport document) and Part B (vehicle number). The consignor, recipient or transporter may generate the bill on the designated portal, transporters must update conveyance details and may create consolidated e-way bills, generated bills receive an EBN, cancellation is allowed within 24 hours unless verified in transit, validity is distance based, recipient silence for 72 hours equals acceptance, specified exemptions apply, and non compliance attracts detention, seizure and penalties under section 129.
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Provisions expressly mentioned in the judgment/order text.
E-way bill requirement: electronic pre-movement reporting for specified taxable goods, with transporter duties and validity rules.
Electronic generation of an e-way bill is required before movement of specified taxable goods above the threshold for inter state and outward/inward movements involving Rajasthan; the e-way bill includes Part A (recipient GSTIN, place of delivery, invoice/challan details, value, HSN, reason, transport document) and Part B (vehicle number). The consignor, recipient or transporter may generate the bill on the designated portal, transporters must update conveyance details and may create consolidated e-way bills, generated bills receive an EBN, cancellation is allowed within 24 hours unless verified in transit, validity is distance based, recipient silence for 72 hours equals acceptance, specified exemptions apply, and non compliance attracts detention, seizure and penalties under section 129.
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