As the country heading towards the most awaited GST Roll-out on July, the Central Board of Excise and Customs (CBEC) published the draft rules on Electronic Way Bill under the new indirect tax regime.
The Draft rule mandates furnishing of information at the commencement of movement of goods and generation of e-way bill on the common portal.
The Rules further specifies the documents and devices to be carried by a person-in-charge of a conveyance. It also contains the procedure with regard to the verification of documents, conveyance and inspection of goods etc.
Read the full text of the draft rules below.