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    <title>The West Bengal Goods and Services Tax (Second Amendment) Rules, 2018.</title>
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    <description>The amendment mandates electronic generation of e-way bills on the common portal by registered persons for consignments above the prescribed value, allows authorised transporters or e-commerce/courier operators to furnish Part A, requires Part B conveyance details for road movement, provides for consolidated e-way bills, introduces Invoice Reference Number upload and RFID mapping, prescribes verification, inspection and detention reporting procedures, sets distance-based validity with extension mechanisms, enumerates specific exemptions, substitutes e-way bill and invoice forms, and revises refund declaration text.</description>
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