E-way bill requirement expanded: pre-movement electronic information, assignment, consolidation, validity and specific exemptions clarified. The amendment prescribes e-way bill obligations: registered persons causing movement of consignments above the prescribed threshold must furnish Part A of FORM GST EWB-01 before movement; Part B is to be furnished by consignor/consignee or transporter as applicable. The rule prescribes generation, assignment to other transporters, consolidation of multiple consignments, validity periods, cancellation procedures, inter-state recognition, and specified exemptions and Annexure commodity exclusions, with special provisions for principal-job worker movements and handicraft consignments.
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Provisions expressly mentioned in the judgment/order text.
E-way bill requirement expanded: pre-movement electronic information, assignment, consolidation, validity and specific exemptions clarified.
The amendment prescribes e-way bill obligations: registered persons causing movement of consignments above the prescribed threshold must furnish Part A of FORM GST EWB-01 before movement; Part B is to be furnished by consignor/consignee or transporter as applicable. The rule prescribes generation, assignment to other transporters, consolidation of multiple consignments, validity periods, cancellation procedures, inter-state recognition, and specified exemptions and Annexure commodity exclusions, with special provisions for principal-job worker movements and handicraft consignments.
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