E-way bill rules: consignments above Rs. 50,000 require portal filing, RFID/INV-1 linkage, verification and standardized forms. The amendment requires submission of FORM GST TRAN-2 by specified registered persons and overhauls e-way bill procedures: consignments above Rs. 50,000 must have Part A information in FORM GST EWB-01 generated on the common portal to obtain a unique e-way bill number, with Part B conveyance details furnished by consignor/consignee or transporter for road transport. Transporter, e-commerce, job-worker and handicraft exceptions, assignment and consolidation (FORM GST EWB-02), 24-hour cancellation limits, specified validity periods, exclusions (Annexure), RFID mapping, Invoice Reference Number via FORM GST INV-1, verification and inspection protocols (FORM GST EWB-03), detention reporting (FORM GST EWB-04), substituted forms, and revised DECLARATION text in refund forms are prescribed.
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Provisions expressly mentioned in the judgment/order text.
E-way bill rules: consignments above Rs. 50,000 require portal filing, RFID/INV-1 linkage, verification and standardized forms.
The amendment requires submission of FORM GST TRAN-2 by specified registered persons and overhauls e-way bill procedures: consignments above Rs. 50,000 must have Part A information in FORM GST EWB-01 generated on the common portal to obtain a unique e-way bill number, with Part B conveyance details furnished by consignor/consignee or transporter for road transport. Transporter, e-commerce, job-worker and handicraft exceptions, assignment and consolidation (FORM GST EWB-02), 24-hour cancellation limits, specified validity periods, exclusions (Annexure), RFID mapping, Invoice Reference Number via FORM GST INV-1, verification and inspection protocols (FORM GST EWB-03), detention reporting (FORM GST EWB-04), substituted forms, and revised DECLARATION text in refund forms are prescribed.
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