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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 ..... 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 GST INS-01: Provided that the registered pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 FORM GSTR-1: Provided that when information has been furnished by an unreg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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-way bill. (9) Where the recipient referred to in sub-rule (8) does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details. (10) The e-way bill generated under rule 1 of the CGST rules or GST rules of any other State shall be valid in the State. Explanation.- The facility of generation and cancellation of e-way bill may also be made available through SMS. - - statute ..... X X X X Extracts X X X X X X X X Extracts X X X X
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