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    <title>The Manipur Goods and Services Tax (Fifth Amendment) Rules.</title>
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    <description>The amendment substitutes State rules to align with Central GST Rules on the Authority&#039;s constitution and service conditions, and establishes a detailed e-way bill regime: mandatory portal submission of Part A and Part B of FORM GST EWB-01 for consignments above fifty thousand rupees, generation of a unique e-way bill number, transporter and consignor obligations for generation/consolidation/cancellation, distance-based validity, an Annexure of exempted goods, carriage of invoice/e-way bill or RFID mapping by the person-in-charge, authorised interception/verification using RFID readers, online inspection reporting, and substituted administrative forms including ENR-01, RFD-01 and INV-1.</description>
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