E-way bill rules require pre-movement electronic filing for consignments over Rs. 50,000, allowing transporter or e commerce filing and RFID verification. Rule 138 requires electronic furnishing of specified PART-A data on the common portal and generation of a unique e-way bill number before movement of consignments exceeding fifty thousand rupees; transporters or authorised e-commerce/courier operators may furnish PART-A on authorization, PART-B must be furnished for road movement, consolidated e-way bills are permitted, validity and cancellation rules are prescribed, RFID mapping and invoice auto-population via FORM GST INV-1 are enabled, and specified exemptions and inspection/reporting procedures apply.
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 pre-movement electronic filing for consignments over Rs. 50,000, allowing transporter or e commerce filing and RFID verification.
Rule 138 requires electronic furnishing of specified PART-A data on the common portal and generation of a unique e-way bill number before movement of consignments exceeding fifty thousand rupees; transporters or authorised e-commerce/courier operators may furnish PART-A on authorization, PART-B must be furnished for road movement, consolidated e-way bills are permitted, validity and cancellation rules are prescribed, RFID mapping and invoice auto-population via FORM GST INV-1 are enabled, and specified exemptions and inspection/reporting procedures apply.
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