E-way bill requirement mandates electronic generation and verification for high value consignments, with prescribed forms and validity rules. The amendment mandates electronic generation of an e way bill on the common portal in FORM GST EWB 01 by the person causing movement (supplier, recipient or transporter) or by authorised agents, with generation of a unique e way bill number, consolidation into FORM GST EWB 02 where applicable, carriage requirements (physical or electronic e way bill or RFID mapping), and prescribed procedures for cancellation, assignment, validity periods and portal auto population from FORM GST INV 1.
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 mandates electronic generation and verification for high value consignments, with prescribed forms and validity rules.
The amendment mandates electronic generation of an e way bill on the common portal in FORM GST EWB 01 by the person causing movement (supplier, recipient or transporter) or by authorised agents, with generation of a unique e way bill number, consolidation into FORM GST EWB 02 where applicable, carriage requirements (physical or electronic e way bill or RFID mapping), and prescribed procedures for cancellation, assignment, validity periods and portal auto population from FORM GST INV 1.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
