E-way bill requirement for goods movement mandates distance based validity, amendment rules, and penalties for noncompliance.
The E-way bill regime requires registered persons causing movement of goods above the prescribed value to generate an e way bill; exceptions include principal to job worker interstate movements. Validity is distance based, extendable for exceptional events, and the document comprises non amendable Part A and amendable Part B. One e way bill per invoice is allowed; multi vehicle, SKD/CKD/lots and sales return procedures are provided. Goods' value must be entered; special rules apply to bill to/ship to and bill from/dispatch from. Verification channels, penalties for noncompliance and system blocking for return non filing are specified. (AI Summary)