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    <title>The Nagaland Goods and Service Tax (Sixth Amendment) Rules, 2017</title>
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    <description>The rules substitute rule 138 to mandate furnishing Part A of FORM GST EWB-01 on the common portal before movement of goods exceeding fifty thousand rupees, provide for Part B completion and transporter-generated consolidated e-way bills, create unique e-way bill numbers, set validity by distance, allow limited cancellations and exemptions, and add rules 138A-138D requiring carry of invoices or e-way bill/EBN or RFID mapping, authorising interception and RFID-based verification, prescribing online inspection reporting (FORM GST EWB-03), and detention reporting (FORM GST EWB-04).</description>
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