Notification of Specified Documents Required To Be Carried By Person In-Charge Of A Conveyance Carrying Any Consignment Of Goods. - NO. FD 47 CSL 2017 - Karnataka SGST
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E way bill requirement: electronic pre movement consignment reporting and vehicle details for intra State goods transport. Notification requires generation of an e-way bill on the common portal before movement of intra State consignments exceeding the specified value threshold. Registered consignors, recipients or transporters must furnish Part A details (GSTIN of recipient, place of delivery, invoice/challan details, value, HSN, reason for transportation, transport document number) and Part B vehicle information; the transporter must generate the e way bill if consignor/consignee do not, producing a unique e way bill number accessible to supplier, recipient and transporter. The e way bill has prescribed validity tied to distance, may be consolidated for multiple consignments, can be cancelled within time limits unless verified in transit, and certain goods and movements are exempt. Non compliance attracts detention, seizure and penalties under Section 129.
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: electronic pre movement consignment reporting and vehicle details for intra State goods transport.
Notification requires generation of an e-way bill on the common portal before movement of intra State consignments exceeding the specified value threshold. Registered consignors, recipients or transporters must furnish Part A details (GSTIN of recipient, place of delivery, invoice/challan details, value, HSN, reason for transportation, transport document number) and Part B vehicle information; the transporter must generate the e way bill if consignor/consignee do not, producing a unique e way bill number accessible to supplier, recipient and transporter. The e way bill has prescribed validity tied to distance, may be consolidated for multiple consignments, can be cancelled within time limits unless verified in transit, and certain goods and movements are exempt. Non compliance attracts detention, seizure and penalties under Section 129.
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