E-way bill requirement: electronic generation and carriage of e way bills now mandated for specified movements of goods under GST rules. The amendment requires registered persons moving consignments above the prescribed value to furnish Part A details on the common portal to generate a unique e way bill number; transporters, e commerce operators or consignors may be authorised to furnish or generate the e way bill. Suppliers, recipients or transporters must update Part B for conveyance details; consignments may be assigned, consolidated, cancelled within time limits, and validities for transit are prescribed. Forms EWB 01, EWB 02, EWB 03, EWB 04 and INV 1 are specified and HSN, document and conveyance particulars are mandated.
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Provisions expressly mentioned in the judgment/order text.
E-way bill requirement: electronic generation and carriage of e way bills now mandated for specified movements of goods under GST rules.
The amendment requires registered persons moving consignments above the prescribed value to furnish Part A details on the common portal to generate a unique e way bill number; transporters, e commerce operators or consignors may be authorised to furnish or generate the e way bill. Suppliers, recipients or transporters must update Part B for conveyance details; consignments may be assigned, consolidated, cancelled within time limits, and validities for transit are prescribed. Forms EWB 01, EWB 02, EWB 03, EWB 04 and INV 1 are specified and HSN, document and conveyance particulars are mandated.
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