E-way bill: consignments over fifty thousand rupees require pre-movement e-way bill generation and unique e-way bill number. Every registered person causing movement of goods with consignment value exceeding fifty thousand rupees must furnish prescribed information in Part A of FORM GST EWB-01 on the common portal before commencement of movement; transporters, e commerce operators, couriers and authorised persons may furnish Part A on behalf of consignors, and the system generates a unique e-way bill number. Conveyance details in Part B must be furnished for road movement, multiple consignments may be consolidated in FORM GST EWB-02, and specified exemptions, validity periods, cancellation rules and verification procedures apply.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
E-way bill: consignments over fifty thousand rupees require pre-movement e-way bill generation and unique e-way bill number.
Every registered person causing movement of goods with consignment value exceeding fifty thousand rupees must furnish prescribed information in Part A of FORM GST EWB-01 on the common portal before commencement of movement; transporters, e commerce operators, couriers and authorised persons may furnish Part A on behalf of consignors, and the system generates a unique e-way bill number. Conveyance details in Part B must be furnished for road movement, multiple consignments may be consolidated in FORM GST EWB-02, and specified exemptions, validity periods, cancellation rules and verification procedures apply.
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