E-way bill generation rules clarified, requiring electronic pre-movement data, unique e-way numbers, and procedural safeguards for transport. The amendment revises the Mizoram GST Rules to (i) prescribe deemed valuation for lotteries and actionable claims under new rule 31A tied to face value or notified price; (ii) expand and clarify e-way bill obligations in substituted rule 138 including electronic pre-movement data in FORM GST EWB-01, unique e-way bill generation, assignment, consolidation, cancellation, validity linked to distance, and specified exemptions; and (iii) introduce invoicing rules for transfer of input service credits to Input Service Distributors and form revisions for refund and e-way bill processes.
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E-way bill generation rules clarified, requiring electronic pre-movement data, unique e-way numbers, and procedural safeguards for transport.
The amendment revises the Mizoram GST Rules to (i) prescribe deemed valuation for lotteries and actionable claims under new rule 31A tied to face value or notified price; (ii) expand and clarify e-way bill obligations in substituted rule 138 including electronic pre-movement data in FORM GST EWB-01, unique e-way bill generation, assignment, consolidation, cancellation, validity linked to distance, and specified exemptions; and (iii) introduce invoicing rules for transfer of input service credits to Input Service Distributors and form revisions for refund and e-way bill processes.
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