E-way bill generation requirement expands, mandating electronic pre-movement reporting and document mapping to enable transport and verification. The amendments require electronic pre-movement furnishing of specified information in FORM GST EWB-01 for consignments exceeding the value threshold, with Part A and Part B entries to be provided by supplier, recipient, transporter or authorised agents; permit transporters to generate or consolidate e-way bills (FORM GST EWB-02); set validity, cancellation and extension rules; list exemptions and an Annexure of excluded goods; and replace rules 138A-138D to mandate carriage of documents or e-way identifiers (including RFID mapping), inspection and reporting procedures (FORM GST EWB-03), detention reporting (FORM GST EWB-04), and use of FORM GST INV-1 for Invoice Reference Numbers.
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E-way bill generation requirement expands, mandating electronic pre-movement reporting and document mapping to enable transport and verification.
The amendments require electronic pre-movement furnishing of specified information in FORM GST EWB-01 for consignments exceeding the value threshold, with Part A and Part B entries to be provided by supplier, recipient, transporter or authorised agents; permit transporters to generate or consolidate e-way bills (FORM GST EWB-02); set validity, cancellation and extension rules; list exemptions and an Annexure of excluded goods; and replace rules 138A-138D to mandate carriage of documents or e-way identifiers (including RFID mapping), inspection and reporting procedures (FORM GST EWB-03), detention reporting (FORM GST EWB-04), and use of FORM GST INV-1 for Invoice Reference Numbers.
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