E-way bill rules require electronic pre-movement data and document carriage for consignments above fifty thousand rupees. The amendment mandates electronic generation of e-way bills for consignments exceeding fifty thousand rupees with information in FORM GST EWB-01 (Part A before movement; Part B by consignor/consignee or transporter), permits authorised agents and e commerce operators to furnish data, allows consolidated e-way bills (EWB-02), requires carriage of prescribed documents or RFID-mapped e-way bill identifiers, and prescribes interception, online inspection reporting (EWB-03), detention reporting (EWB-04), cancellation rules, distance based validity periods, specified exemptions and related form revisions.
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Provisions expressly mentioned in the judgment/order text.
E-way bill rules require electronic pre-movement data and document carriage for consignments above fifty thousand rupees.
The amendment mandates electronic generation of e-way bills for consignments exceeding fifty thousand rupees with information in FORM GST EWB-01 (Part A before movement; Part B by consignor/consignee or transporter), permits authorised agents and e commerce operators to furnish data, allows consolidated e-way bills (EWB-02), requires carriage of prescribed documents or RFID-mapped e-way bill identifiers, and prescribes interception, online inspection reporting (EWB-03), detention reporting (EWB-04), cancellation rules, distance based validity periods, specified exemptions and related form revisions.
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