E-way bill requirement expanded: pre-movement electronic information now required and unique e-way numbers generated for consignments. The rules insert a new deemed valuation for supplies of lottery, betting, gambling and horse racing, extend and substitute specified timelines, revise composition rate descriptions, clarify exempt supply aggregation exclusions, prescribe invoice rules for Input Service Distributors, and comprehensively expand the e-way bill regime by requiring pre-movement electronic furnishing of information in FORM GST EWB-01 with generation of a unique e-way bill number, permitting consolidated e-way bills, defining roles for supplier/recipient/transporter, and listing exemptions and validity rules.
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Provisions expressly mentioned in the judgment/order text.
E-way bill requirement expanded: pre-movement electronic information now required and unique e-way numbers generated for consignments.
The rules insert a new deemed valuation for supplies of lottery, betting, gambling and horse racing, extend and substitute specified timelines, revise composition rate descriptions, clarify exempt supply aggregation exclusions, prescribe invoice rules for Input Service Distributors, and comprehensively expand the e-way bill regime by requiring pre-movement electronic furnishing of information in FORM GST EWB-01 with generation of a unique e-way bill number, permitting consolidated e-way bills, defining roles for supplier/recipient/transporter, and listing exemptions and validity rules.
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