E-way bill rules require electronic pre-movement filing for consignments over fifty thousand rupees and new lottery valuation standards. A new rule 31A prescribes valuation for lotteries and wagering-100/112 of ticket face value for State-run lotteries, 100/128 for authorised inter-state lotteries, and 100% of face value for bets or totalisator amounts in race clubs-and rule 138 requires pre-movement electronic furnishing of Form GST EWB-01 for consignments exceeding fifty thousand rupees with detailed Part A/B information, unique e-way bill numbers, consolidated e-way bills, validity tied to distance, cancellation and specified exceptions.
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Provisions expressly mentioned in the judgment/order text.
E-way bill rules require electronic pre-movement filing for consignments over fifty thousand rupees and new lottery valuation standards.
A new rule 31A prescribes valuation for lotteries and wagering-100/112 of ticket face value for State-run lotteries, 100/128 for authorised inter-state lotteries, and 100% of face value for bets or totalisator amounts in race clubs-and rule 138 requires pre-movement electronic furnishing of Form GST EWB-01 for consignments exceeding fifty thousand rupees with detailed Part A/B information, unique e-way bill numbers, consolidated e-way bills, validity tied to distance, cancellation and specified exceptions.
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