E-way bill requirement expanded: mandatory electronic generation, carriage, verification, exemptions and related forms prescribed for transport compliance. The notification aligns several State rules with Central GST Rules and creates a detailed e way bill framework: FORM GST EWB 01/02/03/04 and FORM GST INV 1 are prescribed; consignors, recipients and transporters must furnish Part A and Part B e way information on the common portal before movement of consignments exceeding the prescribed value; RFID mapping, verification, inspection reporting and cancellation, validity tied to distance, exemptions listed in an Annexure, and updated enrolment and refund forms and procedures are established.
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E-way bill requirement expanded: mandatory electronic generation, carriage, verification, exemptions and related forms prescribed for transport compliance.
The notification aligns several State rules with Central GST Rules and creates a detailed e way bill framework: FORM GST EWB 01/02/03/04 and FORM GST INV 1 are prescribed; consignors, recipients and transporters must furnish Part A and Part B e way information on the common portal before movement of consignments exceeding the prescribed value; RFID mapping, verification, inspection reporting and cancellation, validity tied to distance, exemptions listed in an Annexure, and updated enrolment and refund forms and procedures are established.
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