E-way bill requirements: mandatory pre-transport electronic information, generation and verification with prescribed documentation and exemptions. Amendments revise e-way bill regime: FORM GST TRAN-2 submission deadline clarified; revised rule 138 mandates electronic furnishing of Part A of FORM GST EWB-01 before movement above the threshold, allows transporters/e-commerce operators/job workers to generate e-way bills, sets Part B conveyance update, assignment and consolidation rules, establishes unique e-way bill numbers, validity tied to distance with extension, cancellation timelines, auto-availability to suppliers for returns, acceptance/deemed acceptance procedures, interstate validity and a list of exemptions. Rules 138A-138D prescribe document carriage or RFID mapping, INV-1 IRN generation, verification and inspection procedures, detention reporting, and substitute standardized forms and declarations.
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E-way bill requirements: mandatory pre-transport electronic information, generation and verification with prescribed documentation and exemptions.
Amendments revise e-way bill regime: FORM GST TRAN-2 submission deadline clarified; revised rule 138 mandates electronic furnishing of Part A of FORM GST EWB-01 before movement above the threshold, allows transporters/e-commerce operators/job workers to generate e-way bills, sets Part B conveyance update, assignment and consolidation rules, establishes unique e-way bill numbers, validity tied to distance with extension, cancellation timelines, auto-availability to suppliers for returns, acceptance/deemed acceptance procedures, interstate validity and a list of exemptions. Rules 138A-138D prescribe document carriage or RFID mapping, INV-1 IRN generation, verification and inspection procedures, detention reporting, and substitute standardized forms and declarations.
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