GST Draft Rule for E-Way Bill

FORM GST INS-02

Where multiple consignments are intended to be transported in one conveyance, the transporter shall generated a consolidated e-way,  in case of the consignor has not generated FORM GST INS-01 in accordance with provisions GST rule and the value of goods carried in the conveyance is more than 50000.00 rupees, the transporter shall generate FORMGST INS-01 on the basis of invoice or bill of supply ordelivery 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 Transport of goods.

01.  Where an e-way bill has been generated under GST rule, but goods are either not being transported or are not being transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-way bill:

02.  An e-way bill or a consolidated e-way bill generated under GST rule shall be valid for the period as mentioned in columns:

03.  The invoice/bill of supply or delivery challan, to be carried by a person-in-charge of a conveyance.

04.  The Commissioner or an officer empowered by him in this behalf may authorise the proper officer to intercept any conveyance to verify the electronic way bill or the electronic way bill number in physical form for all inter-State and intra-State carry of goods.