E-way bill requirement: mandatory electronic pre-movement reporting and update obligations for high-value goods movement under GST. The amendment mandates electronic pre-movement furnishing of specified Part A details on the common portal and, where applicable, Part B conveyance details, to generate a unique e-way bill number accessible to supplier, recipient and transporter; it prescribes consolidation, assignment, carriage of documents, RFID mapping, validity periods, cancellation rules, verification and inspection reporting, and enumerates exemptions and prescribed forms for generation, verification and detention reporting.