E-way bill requirement tightened: new pre-movement information, generator/transporter duties and consolidated e-way processes clarified. Amendments to the West Bengal GST Rules 2017 revise procedural timelines and wording of rate descriptions, prescribe valuation for lotteries, betting, gambling and horse racing under new rule 31A, clarify exclusions from aggregate exempt supplies, allow invoice-based transfer of common input service credit to an Input Service Distributor with specified particulars, require carrying tax invoice or bill of supply where e-way bill is not required, and substantially revise e-way bill obligations, validity, exceptions, and related forms and refund procedures for exports.
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E-way bill requirement tightened: new pre-movement information, generator/transporter duties and consolidated e-way processes clarified.
Amendments to the West Bengal GST Rules 2017 revise procedural timelines and wording of rate descriptions, prescribe valuation for lotteries, betting, gambling and horse racing under new rule 31A, clarify exclusions from aggregate exempt supplies, allow invoice-based transfer of common input service credit to an Input Service Distributor with specified particulars, require carrying tax invoice or bill of supply where e-way bill is not required, and substantially revise e-way bill obligations, validity, exceptions, and related forms and refund procedures for exports.
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