E way bill requirement: registered persons and transporters must electronically generate and update e way bills before goods movement. Registered persons causing movement of goods above the prescribed consignment value must electronically furnish details in Part A of FORM GST EWB 01 on the common portal before movement; consignor, consignee or transporter must furnish Part B when goods are moved by road, with the portal generating a unique e way bill number. Transporters may generate or consolidate e way bills (FORM GST EWB 02) based on provided information; cancellation, validity periods, assignment to other transporters, RFID mapping, and verification procedures through proper officers and FORM GST EWB 03/EWB 04 are prescribed.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
E way bill requirement: registered persons and transporters must electronically generate and update e way bills before goods movement.
Registered persons causing movement of goods above the prescribed consignment value must electronically furnish details in Part A of FORM GST EWB 01 on the common portal before movement; consignor, consignee or transporter must furnish Part B when goods are moved by road, with the portal generating a unique e way bill number. Transporters may generate or consolidate e way bills (FORM GST EWB 02) based on provided information; cancellation, validity periods, assignment to other transporters, RFID mapping, and verification procedures through proper officers and FORM GST EWB 03/EWB 04 are prescribed.
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