Notification No. 27/2017
Date: August 30, 2026
Subject: Amendment of CGST Rules introducing e-way bill provisions and related procedures.
Description:
Rule 138 is substituted to prescribe generation and validity of e-way bills for movement of goods. New rules 138A to 138D and related forms are introduced covering documents to be carried, verification, inspection and detention reporting.
Effective Date: Date to be notified separately
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