E-way bill requirement: pre-movement electronic furnishing, validity, exceptions and consolidated bill procedures now prescribed. The notification amends Maharashtra GST Rules by extending specified timeframes, revising descriptive levy text to refer to turnover in the State/Union territory, inserting valuation rule 31A for lotteries and betting (setting deemed values and definitions), excluding specified categories from aggregate exempt supplies, enabling transfer invoices to Input Service Distributors sharing PAN/State code, requiring conveyance personnel to carry invoices when no e-way bill is needed, amending refund provisions for notified zero-rated supplies, and extensively prescribing e-way bill pre-movement electronic requirements, roles, validity, exceptions and forms under rule 138 and related rules.
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E-way bill requirement: pre-movement electronic furnishing, validity, exceptions and consolidated bill procedures now prescribed.
The notification amends Maharashtra GST Rules by extending specified timeframes, revising descriptive levy text to refer to turnover in the State/Union territory, inserting valuation rule 31A for lotteries and betting (setting deemed values and definitions), excluding specified categories from aggregate exempt supplies, enabling transfer invoices to Input Service Distributors sharing PAN/State code, requiring conveyance personnel to carry invoices when no e-way bill is needed, amending refund provisions for notified zero-rated supplies, and extensively prescribing e-way bill pre-movement electronic requirements, roles, validity, exceptions and forms under rule 138 and related rules.
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