E-way bill requirement mandates electronic pre-movement consignment information, unique numbers, validity rules and specified exemptions. Comprehensive amendments require furnishing electronic pre-movement information for consignments above the prescribed value on the common portal, generating a unique e-way bill number, and assign generation/updating responsibilities among supplier, recipient and transporter. The rule prescribes Part A and Part B data, allows consolidated e-way bills, authorises assignment to other transporters, sets validity periods tied to transport distance, permits limited cancellation, excludes specified goods and movements from the e-way bill requirement, and mandates availability of generated details to supplier, recipient and transporter.
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Provisions expressly mentioned in the judgment/order text.
E-way bill requirement mandates electronic pre-movement consignment information, unique numbers, validity rules and specified exemptions.
Comprehensive amendments require furnishing electronic pre-movement information for consignments above the prescribed value on the common portal, generating a unique e-way bill number, and assign generation/updating responsibilities among supplier, recipient and transporter. The rule prescribes Part A and Part B data, allows consolidated e-way bills, authorises assignment to other transporters, sets validity periods tied to transport distance, permits limited cancellation, excludes specified goods and movements from the e-way bill requirement, and mandates availability of generated details to supplier, recipient and transporter.
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