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    <title>The Odisha Goods and Services Tax (Fifth Amendment) Rules, 2017.</title>
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    <description>The amendment aligns multiple Odisha GST Rules with corresponding Central GST Rules for composition and administrative provisions and inserts comprehensive e-way bill provisions: mandatory pre-movement information in FORM GST EWB-01, generation and sharing of a unique e-way bill number, transporter duties including consolidated e-way bills (FORM GST EWB-02), cancellation and distance-based validity rules, RFID and document-carrying requirements, inspection and detention procedures with prescribed reporting forms (FORM GST EWB-03 and EWB-04), an Annexure of goods exempted from e-way requirement, and insertion/substitution of numerous forms including FORM GST INV-1, ENR-01 and RFD-01.</description>
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      <description>The amendment aligns multiple Odisha GST Rules with corresponding Central GST Rules for composition and administrative provisions and inserts comprehensive e-way bill provisions: mandatory pre-movement information in FORM GST EWB-01, generation and sharing of a unique e-way bill number, transporter duties including consolidated e-way bills (FORM GST EWB-02), cancellation and distance-based validity rules, RFID and document-carrying requirements, inspection and detention procedures with prescribed reporting forms (FORM GST EWB-03 and EWB-04), an Annexure of goods exempted from e-way requirement, and insertion/substitution of numerous forms including FORM GST INV-1, ENR-01 and RFD-01.</description>
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