CGST Rules Amended for E-Way Bill Generation

Objective: Amendment to CGST Rules, 2017 for e-way bill generation. Substitution of Rule 138 with detailed provisions. Scope: Applies to registered persons moving goods over ₹50,000. Covers supplies, non-supply reasons, and inward supply from unregistered persons.

Key Provisions: Requirement to furnish information electronically before movement. Options for consignor, recipient, or transporter to generate e-way bill. Mandatory update of conveyance details by the transporter during transit. Validity and Acceptance: E-way bill valid based on distance, with extension provision. Recipient's acceptance or rejection within 72 hours of details availability.

Exemptions: Non-applicability for certain specified goods and transport scenarios. Validity Extension: Commissioner authorized to extend validity for specific goods categories.

Ease of Use: Facility for e-way bill generation and cancellation through SMS. Issued by Dr. Sree Parvathy S.L., Under Secretary to the Government of India.