E-way bill rules require pre-movement electronic consignment information and define obligations for suppliers, recipients and transporters. The amendment inserts a detailed e-way bill regime requiring pre-movement electronic furnishing of consignment information on the common portal to generate a unique e-way bill number, defines the roles of supplier, recipient and transporter in generating and updating Part A/B data, allows consolidated e-way bills, prescribes cancellation, assignment and transfer update procedures, makes e-way bills valid across States, and lists specific categories of goods and movements exempted from e-way bill generation; it also inserts valuation rules for lotteries and prescribes invoice mechanics for transferring input service distributor credits and other form revisions.
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Provisions expressly mentioned in the judgment/order text.
E-way bill rules require pre-movement electronic consignment information and define obligations for suppliers, recipients and transporters.
The amendment inserts a detailed e-way bill regime requiring pre-movement electronic furnishing of consignment information on the common portal to generate a unique e-way bill number, defines the roles of supplier, recipient and transporter in generating and updating Part A/B data, allows consolidated e-way bills, prescribes cancellation, assignment and transfer update procedures, makes e-way bills valid across States, and lists specific categories of goods and movements exempted from e-way bill generation; it also inserts valuation rules for lotteries and prescribes invoice mechanics for transferring input service distributor credits and other form revisions.
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