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    <description>E-way bill requirement mandates pre-movement electronic filing in Part A of FORM GST INS-01 for consignments above the threshold where movement arises from supply, non-supply reasons, or inward supply from unregistered persons; transporters must generate new e-way bills on transfer between conveyances and when prior e-way bills expire, creating obligations for suppliers, transporters and recipients and raising operational, digital and timing challenges.</description>
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