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 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 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.