GST

What are the requirements of E-way bill ?

Section 68 of this Act provides that the Government can require any person responsible for transporting goods exceeding a specified value to bring with them such documents and devices as are prescribed. Rule 138 of the 2017 CGST Rules prescribes that e-way bills are the document required for consignment of goods in certain cases. Therefore, an e-way bill created from the common portal must be carried.


State the benefits of E-way bill.


When can be the implementation of E-way bill be done?