Assam GST e-way bill rules require pre-movement electronic reporting for consignments over fifty thousand rupees. The amendments prescribe valuation rules for lotteries and betting under a new rule, revise exclusionary clarifications for aggregate exempt supplies, enable issuance of invoices by persons sharing PAN/State code with an Input Service Distributor to transfer credit, require conveyance personnel to carry invoice copies where e-way bills are not mandated, expand refund provisions related to zero-rated supplies and exports, and comprehensively substitute rule 138 to govern e-way bill generation, validity, cancellation, consolidated e-way bills and substituted e-way and invoice forms.
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Assam GST e-way bill rules require pre-movement electronic reporting for consignments over fifty thousand rupees.
The amendments prescribe valuation rules for lotteries and betting under a new rule, revise exclusionary clarifications for aggregate exempt supplies, enable issuance of invoices by persons sharing PAN/State code with an Input Service Distributor to transfer credit, require conveyance personnel to carry invoice copies where e-way bills are not mandated, expand refund provisions related to zero-rated supplies and exports, and comprehensively substitute rule 138 to govern e-way bill generation, validity, cancellation, consolidated e-way bills and substituted e-way and invoice forms.
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