The Electronic Way (‘e-way’) Bill Rules (‘Rules’) were finalized in GST Council meeting on 5th August 2017 and formally notified vide Notification No. 27 /2017 – Central Tax dated 30th August 2017. The effective date of implementation of the Rules is yet to be notified. E-way bill is an electronic waybill for movement of goods which can be generated online through the GST portal. The facility of...

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