As per provisions of Rule 18 of the CGST Rules and corresponding State / Union Territory Rules, the taxpayer has to display his certificate of registration and registration number at a prominent location at the principal place of business and at every additional place of business.
As per provisions of Section 125 of the CGST Act, if the taxpayer does not display, a penalty Upto Rs 25,000 can be levied. If the penalty of Rs 15,000 is levied under central tax as a penalty then under state tax also an equivalent amount of penalty will be levied.
Movement of goods on account of Bill-To-Ship-To supply will be handled through the capturing of place of dispatch in PART-A of e-way bill.
In case of movement of goods by railways, airways and waterways, the e-way bill can be generated even after commencement of movement of goods.
Once verified by any tax officer, the same conveyance will not be subject to a second check in any State or Union territory, unless and until, specific information for the same is received.
Validity of one day will expire at midnight of the day immediately following the date of generation of e-way bill.
If the goods cannot be transported within the validity period of the e-way bill, the transporter may extend the validity period in case of transshipment or in case of circumstances of an exceptional nature.
Extra validity period for e-waybill has been provided for Over Dimensional Cargo (ODC)