Duty D12-2DE, published by GST Policy Wing, Central Board of Indirect Taxes and Customs [D12-2DE]
As at 7 September 2026. In force from 1 April 2018.
Addressee: Every person in charge of a conveyance carrying a consignment of goods of value exceeding fifty thousand rupees.
Required: Carry the documents and devices prescribed, including the e-way bill.
Period: During the movement of goods.
Form: Form GST EWB-01.
Source: Section 68, Central Goods and Services Tax Act, 2017 [S10-89N].
Penalty provision: Section 122, Central Goods and Services Tax Act, 2017 [S10-A39].
Published by: GST Policy Wing, Central Board of Indirect Taxes and Customs.
In force: from 1 April 2018.