E-way bill requirement expanded, mandating pre-movement electronic information and consolidated documentation for goods transportation. The amendment inserts valuation rules for lotteries and betting, clarifies exclusion of specified services from aggregate exempt supplies, authorises invoice based transfer of input service credit to Input Service Distributors with prescribed particulars, imposes a requirement to carry tax invoice or bill of supply when no e way bill is required, revises refund procedures for exports, substitutes comprehensive e way bill provisions including pre movement electronic furnishing of Part A and Part B details, generation and assignment of unique e way bill numbers, consolidated e way bills, validity linked to distance, cancellation rules, and specified exceptions and form substitutions.
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Provisions expressly mentioned in the judgment/order text.
E-way bill requirement expanded, mandating pre-movement electronic information and consolidated documentation for goods transportation.
The amendment inserts valuation rules for lotteries and betting, clarifies exclusion of specified services from aggregate exempt supplies, authorises invoice based transfer of input service credit to Input Service Distributors with prescribed particulars, imposes a requirement to carry tax invoice or bill of supply when no e way bill is required, revises refund procedures for exports, substitutes comprehensive e way bill provisions including pre movement electronic furnishing of Part A and Part B details, generation and assignment of unique e way bill numbers, consolidated e way bills, validity linked to distance, cancellation rules, and specified exceptions and form substitutions.
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