TaxTMI 
TaxTMI 
Notification under section 68 of RGST Act, 2017 read with Rule 138 of RGST Rules, 2017 regarding e-way Bill.
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....goods, as mentioned in Annexure appended to this notification, from a place outside the State to a place within the State or from a place within the State to a place outside the State, where consignment value exceeds fifty thousand rupees,- (i) in relation to a supply; or (ii) for reasons other than supply; or (iii) due to inward supply from un-registered persons; shall, before commencement of such movement, furnish information relating to the said goods in Part A of the e-way bill given hereunder electronically, on the web portal as may be notified by the Commissioner in this behalf, hereinafter referred to as "the portal". e-waybill PART-A A.1 GSTIN of Recipient A.2 Place of Deliver &nb....
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..... (3) Where the e-way bill is not generated under clause (2) above and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter in Part-B of the e-way bill on the portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part-A of the e-way bill Provided that the registered person or, as the case may be, the transporter may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees. Provided further that where the movement is caused by an unregistered person either in his own conveyan....
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....ally to the place of business of the consignee, the transporter may at his option update the details of conveyance in the e-way bill. (6) After e-way bill has been generated, where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the portal and a consolidated e-Way bill may be generated by him on the said portal prior to the movement of goods in the following format:- Consolidated e-way bill Total Number of e-way bills e-way bill Number ....
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....ate, for the distance the goods have to be transported, as mentioned in column (2) of the said Table. Table S.N. Distance Validity period (1) (2) (3) 1. Upto 100 km One day 2. For every 100 km or part thereof thereafter One additional day Provided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein. Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of e-way bill. Explanation: For the purposes of this notification, the....
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....lso be made available through SMS. (15) The person in charge of a conveyance shall carry the invoice or bill of supply or delivery challan, as the case may be. (16) For furnishing the information in the format given above, the following procedure may be followed:- (a) Every such person shall access the portal and create the username and password by authenticating through One Time Password (OTP). (b) The registered person should keep the password in proper custody. The registered persons are advised to change the password at regular intervals. (c) The registered person may create sub-users if required. (17) Instances of non-compliance of this notification or furnishing incorrect or incomplete information may cause detention....