What are the provisions and rules of e-way bill ?

1. E-Way bill with consignment should have latest vehicle number,which is carrying the consignment
2. Without vehicle number for transportation of goods for a distance of more than 10 KM E-Way bill is invalid
3. Random verification can be done by officer
4. Within specific time the verification/inspection report shall be uploaded by officer
5. No E-Way bill required for following terms:
     a. Goods exempted for purpose of E-way bill(Annexure to Rule 138(14) of
CGST Rules chapter XVI)
    b. Transport of goods in non-motorized conveyance
6. The conveyance shall carry copy of invoice/bill challan and copy of E-way Bill or e-way bill number
7. Validity of the e-way bill is one day for every 100 KM or part of it