E-way bill generation required before movement of consignments above threshold, with electronic furnishing, validity and exception rules. The amendment inserts comprehensive e-way bill provisions in rule 138 requiring electronic furnishing of consignment information on the common portal before movement of goods above the prescribed value, generation of a unique e-way bill number, roles for consignor, consignee and transporter in generating and updating Part A and Part B of FORM GST EWB-01, provisions for consolidated e-way bills, rules for assignment and transfer between transporters, conditions for cancellation and validity periods, and specified exclusions and exceptions for certain goods and modes of transport.
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Provisions expressly mentioned in the judgment/order text.
E-way bill generation required before movement of consignments above threshold, with electronic furnishing, validity and exception rules.
The amendment inserts comprehensive e-way bill provisions in rule 138 requiring electronic furnishing of consignment information on the common portal before movement of goods above the prescribed value, generation of a unique e-way bill number, roles for consignor, consignee and transporter in generating and updating Part A and Part B of FORM GST EWB-01, provisions for consolidated e-way bills, rules for assignment and transfer between transporters, conditions for cancellation and validity periods, and specified exclusions and exceptions for certain goods and modes of transport.
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