E-way bill rules require electronic pre-movement reporting for consignments over Rs. 50,000 and mandate documentary and verification procedures. The rules amend transitional reporting and set detailed e-way bill procedures: consignments over fifty thousand rupees require pre-movement electronic submission of Part A of FORM GST EWB-01 to generate a unique e-way bill number; transporters, e-commerce operators or consignors may submit Part A on authorization. Road movements require Part B conveyance details, with consolidated e-way bills permitted for multiple consignments. Rules prescribe carriage of documents or e-way numbers (FORM GST INV-1 Invoice Reference Number allowed), RFID mapping where notified, officer powers for interception and verification, online inspection reporting (FORM GST EWB-03) and detention reporting (FORM GST EWB-04); validity, cancellation and specified exemptions are also defined.
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 rules require electronic pre-movement reporting for consignments over Rs. 50,000 and mandate documentary and verification procedures.
The rules amend transitional reporting and set detailed e-way bill procedures: consignments over fifty thousand rupees require pre-movement electronic submission of Part A of FORM GST EWB-01 to generate a unique e-way bill number; transporters, e-commerce operators or consignors may submit Part A on authorization. Road movements require Part B conveyance details, with consolidated e-way bills permitted for multiple consignments. Rules prescribe carriage of documents or e-way numbers (FORM GST INV-1 Invoice Reference Number allowed), RFID mapping where notified, officer powers for interception and verification, online inspection reporting (FORM GST EWB-03) and detention reporting (FORM GST EWB-04); validity, cancellation and specified exemptions are also defined.
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