E-way bill rules require electronic pre-movement filing and document mapping for consignments above fifty thousand rupees. The amendments establish a mandatory electronic e-way bill framework: consignments over fifty thousand rupees require pre-movement filing of Part A in FORM GST EWB-01 on the common portal, with Part B to be furnished by consignor, consignee or transporter for road movements and by supplier or recipient for rail, air or vessel. The regime includes EBN generation, validity periods tied to distance, consolidated e-way bills (FORM GST EWB-02), cancellation rules, assignment and updating procedures, auto-population from FORM GST INV-1, specified exemptions in an Annexure, and enforcement provisions for document carriage, RFID mapping, interception and online inspection reporting.
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 rules require electronic pre-movement filing and document mapping for consignments above fifty thousand rupees.
The amendments establish a mandatory electronic e-way bill framework: consignments over fifty thousand rupees require pre-movement filing of Part A in FORM GST EWB-01 on the common portal, with Part B to be furnished by consignor, consignee or transporter for road movements and by supplier or recipient for rail, air or vessel. The regime includes EBN generation, validity periods tied to distance, consolidated e-way bills (FORM GST EWB-02), cancellation rules, assignment and updating procedures, auto-population from FORM GST INV-1, specified exemptions in an Annexure, and enforcement provisions for document carriage, RFID mapping, interception and online inspection reporting.
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