E-way bill procedure under GST revised with updated movement, verification, and document requirements for goods transport. The amendment revises the Uttarakhand GST rules on TRAN-2 filing, substitutes rule 138 to set out the e-way bill procedure for movement of goods, and updates rules on documents to be carried, verification of conveyances, inspection reports and detention reporting. It also substitutes the connected forms, including EWB-01 to EWB-04 and INV-1, and amends the refund declaration in FORM GST RFD-01 and FORM GST RFD-01A.
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E-way bill procedure under GST revised with updated movement, verification, and document requirements for goods transport.
The amendment revises the Uttarakhand GST rules on TRAN-2 filing, substitutes rule 138 to set out the e-way bill procedure for movement of goods, and updates rules on documents to be carried, verification of conveyances, inspection reports and detention reporting. It also substitutes the connected forms, including EWB-01 to EWB-04 and INV-1, and amends the refund declaration in FORM GST RFD-01 and FORM GST RFD-01A.
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