TMI BlogInformation to be furnished prior to commencement of movement of goods and generation of e-way billX X X X Extracts X X X X X X X X Extracts X X X X ..... (a) where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one, the said person or the recipient may generate the e-way bill in FORM GST INS-1 electronically on the common portal after furnishing information in Part B of FORM GST INS-01; or (b) where the e-way bill is not generated under clause (a) and the goods are handed over to a transporter, the registered person shall furnish the information relating to the transporter in Part B of FORM GST INS-01 on the common 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 FORM G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted e-way bill in FORM GST INS-02 shall be generated by him on the common portal prior to the movement of goods: Provided that where the consignor has not generated FORM GST INS-01 in accordance with provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GST INS-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and also generate a consolidated e-way bill in FORM GST INS-02 on the common portal prior to the movement of goods. (5) The information furnished in Part A of FORM GST INS-01 shall be made available to the registered supplier on the common portal who may utilize the same for furnishing details in FO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0km Ten days 5. 1000 km or more Fifteen days 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. Explanation. - For the purposes of this rule, the relevant date shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated. (8) The details of e-way bill generated under sub-rule (1) shall be made available to the recipient, if registered, on the common portal, who shall communicate his acceptance or rejection of the consignment covered by the e- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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