E-way bill requirement updated: generation, validity, assignment and exemptions clarified for interstate and intrastate movement. The amendment revises procedural timelines and tax base descriptions, prescribes deemed valuation for lotteries and wagering supplies, narrows the aggregate value of exempt supplies by excluding specified categories, permits transfer invoices for Input Service Distributors with defined particulars, requires conveyance to carry invoices when e-way bills are not required, clarifies refund entitlement and processing for export-related input tax credit, and comprehensively overhauls e-way bill rules and forms including generation, assignment, consolidation, validity, cancellation and specified exemptions.
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Provisions expressly mentioned in the judgment/order text.
E-way bill requirement updated: generation, validity, assignment and exemptions clarified for interstate and intrastate movement.
The amendment revises procedural timelines and tax base descriptions, prescribes deemed valuation for lotteries and wagering supplies, narrows the aggregate value of exempt supplies by excluding specified categories, permits transfer invoices for Input Service Distributors with defined particulars, requires conveyance to carry invoices when e-way bills are not required, clarifies refund entitlement and processing for export-related input tax credit, and comprehensively overhauls e-way bill rules and forms including generation, assignment, consolidation, validity, cancellation and specified exemptions.
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