E-way bill requirement updated; new valuation rules for lotteries and revised input credit and invoicing procedures follow. The amendment inserts a new valuation rule for lotteries and actionable claims, revises turnover based wording in rate tables, adjusts time limits and provisos, prescribes detailed invoice requirements for transfers of common input service credit to an Input Service Distributor, updates refund and export refund procedures relating to specified notifications, and comprehensively restates e way bill pre movement information, generation, assignment, validity, cancellation and exemptions together with substituted e way bill forms.