E-way bill compliance requires pre movement electronic consignment information and unified e way bill generation for transported goods. Amendments modify timelines, substitute specified rate entries to reference turnover in the State or Union territory, insert rule 31A to prescribe deemed valuation for lotteries and race-club betting, and enact comprehensive e-way bill obligations under revised rule 138 requiring pre-movement electronic furnishing of consignment details, unique e-way bill generation, Part A/Part B procedures, consolidated e-way bills, validity by distance, assignment and exemptions. Procedural changes also update refund rules, input service distributor invoicing and substitute updated FORM GST EWB-01/EWB-02/EWB-03 and INV-01.
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 compliance requires pre movement electronic consignment information and unified e way bill generation for transported goods.
Amendments modify timelines, substitute specified rate entries to reference turnover in the State or Union territory, insert rule 31A to prescribe deemed valuation for lotteries and race-club betting, and enact comprehensive e-way bill obligations under revised rule 138 requiring pre-movement electronic furnishing of consignment details, unique e-way bill generation, Part A/Part B procedures, consolidated e-way bills, validity by distance, assignment and exemptions. Procedural changes also update refund rules, input service distributor invoicing and substitute updated FORM GST EWB-01/EWB-02/EWB-03 and INV-01.
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 
